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37-15-5
Section 37-15-5 Underground damage prevention program. (a) Until January 1, 2027: (1)
Operators who have underground facilities within this state shall participate in and utilize
the services of the One-Call Notification System. (2) Operators that are members of the One-Call
Notification System on January 1, 2020, must remain members. (3) Operators with more than
25,000 customers or 500 miles of facilities, that are not members, must join the One-Call
Notification System by January 1, 2021. (4) Operators that do not meet the thresholds described
in subdivision (2) or (3), must join the One-Call Notification System by January 1, 2022.
(5) Operators of electrical underground facilities that join the One-Call Notification System
under the requirements of subdivision (3) or (4) having less than five percent underground
trench miles compared to the total miles of line, are not subject to the membership costs
until their underground trench miles exceed the trench mile exemption. These...
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37-15-2
Section 37-15-2 Definitions. As used in this chapter the following words have the following
meanings: (1) APPROXIMATE LOCATION OF UNDERGROUND FACILITIES. Information about an operator's
underground facilities which is provided to a person by an operator and must be accurate to
within 18 inches measured horizontally from the outside edge of each side of such operator's
facility, or a strip of land 18 inches either side of the operator's field mark or the marked
width of the facility plus 18 inches on each side of the marked width of the facility. (2)
AUTHORITY. The Underground Damage Prevention Authority created under Section 37-15-10.1.
(3) AUTHORITY BOARD. The Underground Damage Prevention Board created under Section
37-15-10.1. (4) BLASTING. The use of an explosive device for the excavation of earth, rock,
or other material or the demolition of a structure. (5) CONTRACT LOCATOR. Any person contracted
with an operator specifically to determine and mark the approximate location of the...
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37-15-4
Section 37-15-4 Notice of intent to excavate or demolish. (a) A permit issued pursuant
to law authorizing excavation or demolition operations shall not be deemed to relieve a person
from the responsibility for complying with this chapter. Any public agency issuing such permit
shall notify the person receiving the permit of the notification requirements of this chapter;
however, failure to provide such notification shall not make the State Department of Transportation
subject to the penalties provided for in Section 37-15-10. (b) Before commencing any
excavation or demolition operation prohibited by Section 37-15-3, each person responsible
for the excavation or demolition shall give telephonic or electronic notice of the intent
to excavate or demolish to the underground facility operator or the "One-Call Notification
System" acting on behalf of the operator at least two but not more than 10 working days
prior to the start of the proposed excavation, not including the day of...
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37-15-6
Section 37-15-6 Response to notice of intent to excavate or demolish. (a)(1) Each operator
served with notice in accordance with Section 37-15-4, with underground facilities
in the area, shall mark or cause to be marked or otherwise provide the approximate location
of the operator's underground facilities by marking in a manner as prescribed herein prior
to the proposed start of excavation, demolition, or blasting. If any underground facilities
become damaged due to an operator furnishing inaccurate information as to the approximate
location of the facilities, through no fault of the operator, then the civil liabilities imposed
by this chapter do not apply. (2) In lieu of such marking, the operator may request to be
present at the site upon commencement of the excavation, demolition, or blasting. (3) A member
operator that states that it does not have accurate information concerning the exact location
of its underground facilities is exempt from the requirements of this section, but...
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37-15-10.1
Section 37-15-10.1 Underground Damage Prevention Authority. (a) The Underground Damage
Prevention Authority is created for the purpose of enforcing this chapter and for reviewing
penalty provisions and the adequacy of the enforcement process. It is the intent of the Legislature
that the authority and its enforcement activities not be funded by appropriations from the
state budget. (b) The authority shall utilize the services of the Alabama Public Service Commission
to provide administrative support for the authority, subject to the concurrence by the authority
board. The Public Service Commission shall charge the expenses associated with the administrative
duties of the authority back to the authority, subject to the concurrence of the authority
board. The administrative support provided by the Alabama Public Service Commission to the
authority is in an administrative capacity only and nothing in this chapter shall expand the
jurisdiction of the Alabama Public Service Commission in any...
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37-15-7
Section 37-15-7 Emergency excavation or demolition. (a) Compliance with the notice requirements
of Section 37-15-4 is not required of persons responsible for emergency excavation
or demolition; provided, however, that such person gives, before commencing or as soon as
practicable thereafter, notice of the emergency excavation or demolition to each operator
having underground facilities located in the area or to the "One-Call Notification System"
acting on behalf of the operator. However, every person who shall engage in such emergency
excavation or demolition shall take all necessary and reasonable precautions to avoid or minimize
damage to existing underground facilities. (b) An excavator misrepresenting an emergency excavation
or demolition is subject to the civil penalties imposed pursuant to Section 37-15-10.
(Acts 1994, No. 94-487, p. 911, §7; Act 2014-220, p. 691, §1.)...
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40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection
(f), the tax imposed by this article shall be due and payable to the department monthly on
or before the 20th day of the month next succeeding each month during which the storage, use,
or other consumption of tangible personal property became taxable hereunder. (b) Every seller
or person engaged in making retail sales of tangible personal property for storage, use, or
other consumption in this state, who alternatively: (1) Maintains, occupies, or uses, permanently
or temporarily, directly or indirectly, or through a subsidiary, or agent by whatever name
called, an office, place of distribution, sales, or sample room or place, warehouse or storage
place, or other place of business; (2) Qualifies to do business or registers with the state
to collect the tax levied by this chapter; (3) Employs or retains under contract any representative,
agent, salesman, canvasser, solicitor, or installer operating in...
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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and
phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for
tax or payments required to be made in lieu thereof. An abatement of transaction taxes imposed
under Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve
the seller from the obligation to collect and pay over the transaction tax as if the sale
were to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED
TRANSACTION TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments
required to be made in lieu thereof, on tangible personal property and taxable services incorporated
into an industrial development property, the cost of which may be added to capital account
with respect to the property, determined without regard to any rule which...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section,
services performed for remuneration after December 31, 1977, including service in interstate
commerce, by: a. Any officer of a corporation; or b. Any individual who, under the usual common
law rules applicable in determining the employer-employee relationship, has the status of
an employee; or c. Any individual other than an individual who is an employee under paragraphs
a. or b. of this subdivision (1) who performs services for remuneration for any person: 1.
As an agent-driver or commission-driver engaged in distributing meat products, bakery products,
beverages (other than milk) or laundry or dry cleaning services for a principal; 2. As a traveling
or city salesman engaged upon a full-time basis in the solicitation on...
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34-9-6.1
Section 34-9-6.1 Mobile dental facilities or portable dental operations. (a) For purposes
of this section, the following words have the following meanings: (1) DENTAL HOME.
The dental home is the ongoing relationship between the dentist and the patient, inclusive
of all aspects of oral health care, delivered in a comprehensive, continuously accessible,
coordinated, and family-centered way. (2) MOBILE DENTAL FACILITY. Any self-contained facility
in which dentistry or dental hygiene is practiced which may be moved, towed, or transported
from one location to another. (3) OPERATOR. A person licensed to practice dentistry in this
state or an entity which is approved as tax exempt under Section 501(c)(3) of the Internal
Revenue Code which employs dentists licensed in the state to operate a mobile dental facility
or portable dental operation. (4) PORTABLE DENTAL OPERATION. The use of portable dental delivery
equipment which is set up on site to provide dental services outside of a mobile...
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