Code of Alabama

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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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45-2-11
Section 45-2-11 Boundary between Baldwin and Mobile Counties. (a) The boundary between Mobile
County and Baldwin County is hereby defined as follows, to wit: Beginning at a point at the
three mile limit in the Gulf of Mexico, said point designated by Alabama State Coordinates,
North 53,249.34, East 330,549.12; thence on a grid bearing and distance of N. 0° 12'29.8"
E., 27,750.84 feet to a point in the center of the existing ship channel between Fort Morgan
and Dauphin Island; thence on a grid bearing and distance, N. 5°59'52.32" E., 113, 115.77
feet to a point of intersection with the arc of a curve, said curve having a radius point
with grid coordinates of, North 188,705.16, East 348,236.48, said curve having a central angle
of 7°00'31.74", and a radius of 7,497.60 feet; thence along the arc of said curve to
the right 917.16 feet to the point of reverse curvature of a curve to the left having a radius
of 6,758.40 feet; thence along the arc of said curve to the left 5,238.49 feet to...
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45-18-100
Section 45-18-100 School board districts; elections. (a) Conecuh County is divided into five
school board districts to be designated School Board District No. 1, School Board District
No. 2, School Board District No. 3, School Board District No. 4, and School Board District
No. 5. (b) The five school board districts shall be divided as follows: (1) DISTRICT 1 All
that portion of Conecuh County lying within the following described parcel: Begin at Sepulga
River on the Conecuh-Covington County line, approximately two miles east of Melrose and County
Road 43; then go north along the Conecuh-Covington County Line to the Conecuh-Butler County
line; then go west along the Conecuh-Butler County line to where the L & N Railroad crosses
the Sepulga River; then go south along the railroad to Wilcox; then follow County Road 26
for about one mile to County Road 77, and follow County Road 77 to the Evergreen city limits
to the northeast corner; then go west along the north side of the city limits...
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45-19-100
Section 45-19-100 Composition; election by districts. (a) The Coosa County Board of Education
shall be composed of five members elected as follows: One member shall be elected from each
of the board of education districts hereinafter described and shall be a qualified elector
thereof, and shall reside in the district. Members representing the five districts shall be
elected by the qualified electors residing in each of the districts, and no others shall be
allowed to vote in such elections. (b) The aforementioned districts shall be as follows: (1)
DISTRICT 1 Begin at the northeast corner of Section 1, Township 24, Range 20; thence south
along county line to southwest corner of Section 36, Township 23, Range 20; thence west along
township line to center of Alabama Highway No. 9; thence north along center of Highway No.
9 to its intersection with West boundary of Section 11, Township 24, Range 20; thence north
along West boundary of Section 11, and 2, of Township 24 Range 20 to Clay...
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40-18-320.01
Section 40-18-320.01 Definitions. As used in this article, the following terms have the following
meanings: (1) COMBAT VETERAN. A member of the Armed Forces of the United States who served
in a United States Department of Defense designated combat zone and was a resident of the
State of Alabama at the time of his or her service. (2) RECENTLY DEPLOYED UNEMPLOYED VETERAN.
An individual who meets the criteria for an unemployed veteran except that he or she must
have received an honorable or general discharge from active, federal military service within
the two-year period preceding the date of hire. (3) UNEMPLOYED VETERAN. An individual who
is all of the following: a. Was a resident of Alabama at the time of entry into military service
or was mobilized to active, federal military service while a member of the Alabama National
Guard or other reserve unit located in Alabama, regardless of the resident's home of record.
b. Received an honorable or general discharge from active, federal...
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40-18-320.1
Section 40-18-320.1 Definitions. As used in this article, the following terms have the following
meanings: (1) COMBAT VETERAN. A member of the Armed Forces of the United States who served
in a United States Department of Defense designated combat zone and was a resident of the
State of Alabama at the time of his or her service. (2) RECENTLY DEPLOYED UNEMPLOYED VETERAN.
An individual who meets the criteria for an unemployed veteran except that he or she must
have received an honorable or general discharge from active, federal military service within
the two-year period preceding the date of hire. (3) UNEMPLOYED VETERAN. An individual who
is all of the following: a. Was a resident of Alabama at the time of entry into military service
or was mobilized to active, federal military service while a member of the Alabama National
Guard or other reserve unit located in Alabama, regardless of the resident's home of record.
b. Received an honorable or general discharge from active, federal...
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45-35-71.04
Section 45-35-71.04 Districts. The county commission districts are hereby established and described
as follows: (1) District one: Bound on the West by line beginning in the City of limits of
Dothan at the intersection on West Main Street and Herring Street; North on Herring Street
to Sioux Street; East on Sioux Street to Greenwood Street; one block to Montgomery Highway;
East on Montgomery Highway to Reeves Street; North on Reeves Street to Old Headland Road (Highway
105); North on Old Headland Road (Highway 105) to Beulah Creek; East on Beulah Creek to U.S.
Highway 431; North on U.S. Highway 431 to the Southern boundary of the Kinsey City limit.
The line runs west and then north to the Henry County line to include the Township of Kinsey
in this district. Bound on the North by Houston-Henry County line. Bound on the East by Alabama-Georgia
State line. Bound on the South by a line beginning at the intersection of West Main Street
and Herring Street in the Dothan City limits, East on...
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23-1-110
Section 23-1-110 Purpose of article. It is hereby declared by the Legislature of Alabama that
city and town streets and roads or portions thereof, including viaducts and bridges, which
constitute the route of connection between or extension of state roads in the Alabama state
highway system, hereby designated as municipal connecting link roads, have in the past, do
now, and will in the future serve a state purpose and are for the general benefit of the state;
and that it is a proper and legitimate function of the state to designate such municipal connecting
link roads and to provide for the cost and manner and extent of maintenance, repair, construction,
and reconstruction of the same by the state independently or in cooperation with the city
or town involved. (Acts 1949, No. 284, p. 408, §1.)...
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41-4-284
Section 41-4-284 Additional duties of department. The department shall have the following additional
duties: (1) To establish and coordinate through either state ownership or commercial leasing,
all telecommunications systems and services affecting the management and operations of the
state or any county office of a state department. (2) To act as the centralized approving
authority for the acquisition of all telecommunications systems or services provided to state
agencies whether obtained through lease or purchase, including pay telephones, computer services,
Internet delivery systems, radio communications, or any combination thereof, located on premises
owned by the state or any of its agencies. (3) To charge respective user agencies for their
proportionate cost of the installation, maintenance, and operation of the telecommunications
systems and services, including the operation of the telecommunications division. (4) To develop
coordinated telecommunications systems including, but...
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