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37-2-40
Section 37-2-40 Free transportation or reduced rates. Nothing in this chapter shall be construed
to prevent the carrying, storage or handling by any transportation company, subject to the
provisions of this title, of property free or at reduced rates for the United States, or for
the State of Alabama, or for any municipality, or for charitable purposes, or to or from fairs
and expositions, for exhibition thereat, or property shipped by or to its officers or employees
for their own exclusive use or consumption, or that of their immediate families; or prevent
such companies from issuing excursion, mileage or commutation tickets, provided such excursion,
mileage or commutation tickets shall be obtainable by all persons applying therefor under
like circumstances and conditions. Nor shall anything in this title be construed to prevent
such transportation companies from giving free transportation or reduced rates therefor to
any person authorized by law to receive such free transportation or...
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37-3-4
Section 37-3-4 Exemptions. (a) This chapter shall not be construed to apply to: (1)a. School
buses or other motor vehicles which are owned by county boards of education or under contract
with county boards of education, regardless of whether or not the school buses and other motor
vehicles are being used exclusively for the transportation of school children and school teachers
to and from school and provided the school buses and other motor vehicles do not take on passengers
for fare on a certificated route. b. Motor vehicles for hire while operating wholly within
the limits of a city or incorporated town or within the police jurisdiction thereof, or between
two or more incorporated towns or cities whose city limits join or are contiguous or whose
police jurisdictions join or are contiguous. c. Motor vehicles while used in the transportation
of property when the owner of the vehicle is legally and regularly engaged in the business
of selling such property and is the owner and has the...
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37-9-27
Section 37-9-27 Air carriers to file tariff of rates, fares and charges; rejection of tariff
and consequences thereof; refunds or remittances of rates, fares and charges; changes in rates,
fares and charges; filing of divisions of joint rates, fares and charges. (a) Every common
carrier by aircraft shall file with the commission, print and make available to the public,
tariffs showing all the rates, fares and charges for the intrastate transportation of persons
or property within the state between points served by it, and between points served by it
and points served by any other common carriers when through intrastate service and rates have
been established, and all classifications, rules, regulations, practices and services in connection
with such transportation. (b) Every contract carrier by aircraft shall file with the commission,
print and make available to the public, tariffs showing all minimum rates, fares and charges
for the intrastate transportation of persons or property...
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16-24C-3
Section 16-24C-3 Definitions. For purposes of this chapter, the following terms shall have
the following meanings: (1) CHIEF EXECUTIVE OFFICER. The chief administrative and executive
officer of an entity, institution, agency, or political subdivision of the state that is subject
to this chapter and includes, without limitation, superintendents of city or county boards
of education and presidents of two-year educational institutions operated under authority
and control of the Department of Postsecondary Education. The term includes persons serving
in such a capacity on an acting or interim basis under lawful appointment or by operation
of law. (2) CLASSIFIED EMPLOYEE. All adult bus drivers, all full-time lunchroom or cafeteria
workers, janitors, custodians, maintenance personnel, secretaries and clerical assistants,
instructional aides or assistants, whether or not certificated, non-certificated supervisors,
and, except as hereinafter provided, all other persons who are not teachers as...
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37-10-2
Section 37-10-2 Definitions. When used in this chapter, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) DEPARTMENT. The Highway Department of the State of Alabama. (2) PERSON. An individual,
corporation, partnership or foreign or domestic association. (3) RAIL PROPERTIES. Assets or
rights, both real and personal, owned, leased or otherwise controlled by a railroad which
are used or useful in providing rail transportation service. (4) RAIL SERVICE. Both freight
and passenger service. (Acts 1976, No. 307, p. 340, ยง2.)...
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37-2A-5
Section 37-2A-5 Process for election. (a) An incumbent local exchange carrier, local exchange
carrier, or inter-exchange carrier shall be deemed to have elected to be regulated under this
chapter unless the carrier files written notice with the commission declining regulation under
this chapter not later than August 31, 2005; provided, however, that, any other provision
of this chapter to the contrary notwithstanding, so long as (i) application of any of the
requirements of 47 U.S.C. 251 (b) or (c) shall have been suspended or modified with respect
to an incumbent local exchange carrier pursuant to the provisions of 47 U.S.C. 251 (f) (2),
or (ii) an incumbent local exchange carrier shall be exempt from the obligations of 47 U.S.C.
251 (c) pursuant to the provisions of 47 U.S.C. 251 (f) (1) (A), such incumbent local exchange
carrier shall not be eligible to elect and shall not be deemed to have elected to be regulated
under this chapter unless the incumbent local exchange carrier files...
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37-3-12
Section 37-3-12 Certificate of public convenience and necessity - Scope of authority granted;
deviations; charter parties; transportation of newspapers, baggage or mail; abandonment or
discontinuance. (a) Any certificate issued under Sections 37-3-10 and 37-3-11 shall specify
the service to be rendered and the routes over which, the fixed termini, if any, between which,
and the intermediate and off-route points, if any, at which, and in case of operations not
over specified routes or between fixed termini, the territory within which the motor carrier
is authorized to operate; and there shall at the time of issuance and from time to time thereafter
be attached to the exercise of the privilege granted by the certificate such reasonable terms,
conditions and limitations as the public convenience and necessity may from time to time require,
including terms, conditions and limitations as to the extension of the route or routes of
the carrier, and such terms and conditions as are necessary...
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37-3-25
Section 37-3-25 Penalties for violations. (a) Any person knowingly and willfully violating
any provision of this chapter or any rule, regulation, requirement or order thereunder or
any term or condition of any certificate, permit or license for which a penalty is not otherwise
herein provided shall, upon conviction thereof, be fined not more than $100.00 for the first
offense and not more than $500.00 for any subsequent offense. Each day of such violation shall
constitute a separate offense. (b) If any motor carrier or broker operates in violation of
any provision of this chapter (except as to the reasonableness of rates, fares or charges
and discriminatory character thereof), or any rule, regulation or requirement, or order thereunder,
or of any term or condition of any certificate or permit, the commission or its duly authorized
agency may apply to the circuit court of the State of Alabama for any county where such motor
carrier or broker operates for the enforcement of such...
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40-29B-4
Section 40-29B-4 Eligibility. (a) Notwithstanding any provision of law to the contrary, and
except as provided in subsection (b) of Section 40-29B-3, the following taxes are eligible
for amnesty: (1) Taxes due prior to January 1, 2017. (2) Taxes for taxable periods that began
before January 1, 2017. (b) Participation in the amnesty program shall be conditioned upon
the agreement of the taxpayer to waive any right to protest or initiate an administrative
or judicial proceeding. The agreement shall apply only to the specific tax and the tax period
for which amnesty is granted. (c) Amnesty may be granted only for eligible taxes to eligible
taxpayers who have not been contacted by the department in the past two years concerning the
tax type for which amnesty has been applied and who apply for amnesty during the amnesty period
prescribed by this chapter. Amnesty applications must be submitted in an electronic manner
as prescribed by the department. (d) Amnesty applications shall include a...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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