10A-1-1.03
Section 10A-1-1.03 Definitions. As used in this title, unless the context otherwise requires,
the following terms mean: (1) AFFILIATE. A person who controls, is controlled by, or is under
common control with another person. An affiliate of an individual includes the spouse, or
a parent or sibling thereof, of the individual, or a child, grandchild, sibling, parent, or
spouse of any thereof, of the individual, or an individual having the same home as the individual,
or a trust or estate of which an individual specified in this sentence is a substantial beneficiary;
a trust, estate, incompetent, conservatee, protected person, or minor of which the individual
is a fiduciary; or an entity of which the individual is director, general partner, agent,
employee or the governing authority or member of the governing authority. (2) ASSOCIATE. When
used to indicate a relationship with: (A) a domestic or foreign entity for which the person
is: (i) an officer or governing person; or (ii) a beneficial...
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40-20-2
Section 40-20-2 Levy and amount of tax upon business of producing or severing oil or gas from
soil, etc., generally. (a)(1) There is hereby levied, to be collected hereafter, as herein
provided, annual privilege taxes upon every person engaging or continuing to engage within
the State of Alabama in the business of producing or severing oil or gas, as defined herein,
from the soil or the waters, or from beneath the soil or the waters, of the state for sale,
transport, storage, profit, or for use. The amount of such tax shall be measured at the rate
of eight percent of the gross value of the oil or gas at the point of production except as
provided in subsequent subdivisions of this subsection. Provided, however, that the tax on
offshore production, produced from depths greater than 8,000 feet below mean sea level, shall
not be computed as a percentage of gross value at the point of production, as provided in
this article, but shall be computed as a percentage of gross proceeds, as...
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following
terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary
meaning of the words, except that mining activities or the transportation of materials used
in or produced by mining or forestry activities shall not be construed to be included; (2)
HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction
purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds,
but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects
of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel,
tract, or lot of land in this state, including therein all things pertaining to such land,
and all structures and other things so annexed or attached thereto as to pass to a vendee
by conveyance of such land; and every separate or special...
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22-18-50
Section 22-18-50 Enactment and text of Emergency Medical Services Personnel Licensure Interstate
Compact. The Emergency Medical Services Personnel Licensure Interstate Compact is hereby enacted
into law and entered into with all other jurisdictions legally joining therein in form substantially
as follows: SECTION 1. PURPOSE In order to protect the public through verification of competency
and ensure accountability for patient care related activities all states license emergency
medical services (EMS) personnel, such as emergency medical technicians (EMTs), advanced EMTs
and paramedics. This Compact is intended to facilitate the day to day movement of EMS personnel
across state boundaries in the performance of their EMS duties as assigned by an appropriate
authority and authorize state EMS offices to afford immediate legal recognition to EMS personnel
licensed in a member state. This Compact recognizes that states have a vested interest in
protecting the public's health and safety...
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6-9-88
Section 6-9-88 Sale of levied property - Perishable goods and chattels - Generally. When goods
and chattels are levied on which in their nature are perishable and in danger of immediate
waste or decay, the officer levying shall sell them at such time, on such notice and at such
place as a sound discretion may warrant, being liable for an abuse of his discretion to any
party injured. (Code 1907, §4111; Code 1923, §7826; Code 1940, T. 7, §537.)...
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6-6-255
Section 6-6-255 Proceedings when officer fails to find and take property. If the officer fails
to find and take the goods and chattels, he may summon the defendant to appear as in other
cases, and the plaintiff may then declare and prosecute the action alone for the recovery
of the value of the property and damages for the taking and detention of the property as if
he had thus commenced his action by a complaint. (Code 1907, §3779; Code 1923, §7390; Code
1940, T. 7, §919.)...
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6-6-162
Section 6-6-162 Assessment of property value and damages for delay. If the jury or judge finds
the property levied on to be liable to the satisfaction of the writ, he or they must, as far
as practicable, assess the value at the time of the interposition of the claim of each article
separately; and if it is a case in which execution has been levied and it is shown on the
trial that the claim was interposed for delay, he or they must also assess such damages as
the plaintiff may be entitled to, not more than 15 percent on the amount of the execution.
(Code 1852, §§2589, 2837; Code 1867, §§3018, 3283; Code 1876, §§3343, 3680; Code 1886,
§§3007, 3367; Code 1896, §4143; Code 1907, §6041; Code 1923, §10377; Code 1940, T. 7,
§1170.)...
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6-6-100
Section 6-6-100 By whom; execution of bond. The defendant in attachment or, in his absence,
a stranger, may replevy the goods or chattels attached, or any part thereof, by executing
bond, with sufficient sureties, payable to the plaintiff, in double the value of the property
replevied, to be determined by the officer making the levy, with condition that if the defendant
fails in the action, the principal in the bond or his sureties will return the specific property
attached within 30 days after the judgment, which bond must be returned with the other papers
of the case. (Code 1852, §2536; Code 1867, §2964; Code 1876, §3289; Code 1886, §2964;
Code 1896, §555; Code 1907, §2955; Code 1923, §6203; Code 1940, T. 7, §876.)...
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6-9-1
Section 6-9-1 Executions on judgments; forms thereof. The party in whose favor a judgment is
entered, whether for debt, damages, or costs, for the satisfaction thereof, may, within 10
years thereafter, have a writ of execution against the lands and goods of the party against
whom such judgment is entered. When the judgment is for specific property or the alternate
value, or for the possession of lands, appropriate writs of execution may issue for the satisfaction
thereof. Such writs of execution must substantially conform to the following forms: (Form
of Writ of Execution) The State of Alabama, ___ County. To any Sheriff of the State of Alabama:
You are hereby commanded that of the goods and chattels, lands, and tenements of _____, you
cause to be made the sum of _____ dollars, which _____ recovered of him on the _____ day of
_____, 2__, by the judgment of the circuit (or district) court, held for the County of _____,
besides _____ dollars, costs of the action; and have the same to...
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6-6-261
Section 6-6-261 Execution upon judgment. If the party in whose favor the judgment is given
is in possession of the property in controversy, he shall retain it or, if the property is
in possession of the officer seizing it, he shall deliver it to the successful party, and
a writ of execution will issue for the damages and costs of the action. If the property is
in possession of the losing party, the execution shall command the sheriff to take the property
in controversy and deliver it to the successful party and, if the property cannot be had,
that he make the value thereof out of the goods and chattels, lands and tenements of the party
and his sureties, if any, against whom the judgment is entered and shall command that he so
make the damages assessed and costs of the action. (Code 1907, §3782; Code 1923, §7393;
Code 1940, T. 7, §922.)...
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