|
45-6-242
against gross sales or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation (including the state, the University of Alabama, Auburn University, and
all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of such institutions) engaged or continuing within the county in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character (not including, however, bonds or other evidences of debts or
stock, nor sales of material and supplies to any person for use in fulfilling a contract for
the painting, repair or reconditioning of vessels, ships, and other watercraft of over 50
tons burden) an amount of one percent of the gross proceeds of sales of the business, except
where a different amount is expressly provided herein; provided,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of
motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325
and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof
of export is available in the form of a terminal issued destination state shipping document
that is a. exported by a supplier who is licensed in the destination state or b. is sold by
a supplier to a licensed exporter for immediate export to a state for which the applicable
destination state motor fuel excise tax has been collected by the supplier who is licensed
to remit the tax to the destination state. If the motor fuel is exempt from the excise tax
due to the product being exported from this state, then the motor fuel exported from this
state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption
shall not apply to any motor fuel which is transported and delivered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-329.htm - 14K - Match Info - Similar pages
27-61-1
functions. 5. CORPORATE RECORDS OF THE COMMISSION The Commission shall maintain its corporate
books and records in accordance with the Bylaws. 6. QUALIFIED IMMUNITY, DEFENSE, AND INDEMNIFICATION
a. The Members, officers, executive director, employees, and representatives of the Commission,
the Executive Committee, and any other Committee of the Commission shall be immune from suit
and liability, either personally or in their official capacity, for any claim for damage to
or loss of property or personal injury or other civil liability caused by or
arising out of any actual or alleged act, error, or omission that occurred, or that the person
against whom the claim is made had a reasonable basis for believing occurred within the scope
of Commission employment, duties, or responsibilities; provided that nothing in this paragraph
shall be construed to protect any such person from suit and/or liability for any damage, loss,
injury, or liability caused by the intentional or willful or wanton...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-61-1.htm - 62K - Match Info - Similar pages
40-11-1
and all capital invested in bonds or currency which are exempt from taxation shall be liable
to be taxed under this section should such capital at any time during the year be reconverted
into money, bonds, or property which is taxable, unless it is made to appear that the money,
bonds, or property into which such reconversion may be made has been assessed for taxes for
such year; (8) All roadbed, track, engines, cars, derricks, cranes, signals, crossties, and
other property, real and personal, of railroads, of mining and manufacturing plants,
and all tramroads, pole-roads, canals, ditches, and channels used for transporting or moving
mineral ore, lumber, timber, logs, minerals, coal, ore, sand, gravel, or other commodities,
whether raw or manufactured, which are not taxed as improvements on the land or plant or main
property, of the owner of such tramroads, pole-roads, canals, ditches, or channels; (9) Repealed
by Act 99-665, 2nd Sp. Sess., ยง 9. As to effective date, see the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-11-1.htm - 11K - Match Info - Similar pages
37-3-33
Section 37-3-33 Municipal privilege license fees or taxes. (a) Any incorporated city or town
in this state shall have the right by proper ordinance to tax and collect reasonable privilege
license fees or taxes from any motor bus terminal or any person operating any terminal or
station facilities for transportation of passengers, property or express transported by motor
carrier and any motor carrier as defined by this chapter where such motor carrier does business
in said city or town by receiving passengers or freight for transportation for hire between
said city or town and another point in Alabama; provided, that said privilege license or tax
shall not exceed the sum of $25.00 in incorporated cities or towns of less than 5,000 inhabitants,
that said privilege license or tax shall not exceed the sum of $100.00 in incorporated cities
or towns of over 5,000 and less than 25,000 inhabitants, that said privilege license or tax
shall not exceed the sum of $200.00 in incorporated cities or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-3-33.htm - 2K - Match Info - Similar pages
37-8-27
Section 37-8-27 Free passes, rebates or discounts, etc. - Penalties for violations. Any common
carrier, whether a corporation, association, partnership or person, engaged in the business
of a common carrier of passengers in this state, or the agent, officer, servant or employee
of such, who shall give, procure for or deliver to any person or accept any free passes, tickets
or free transportation for any person, or give, make or allow any rebate, discount or reduction
from such rates as are offered or given to the public at large, except as provided in Section
37-8-28; and any person other than the persons excepted in Section 37-8-28, who accepts or
uses any such free ticket, free passes or free transportation, rebate, discount or reduction
shall be guilty of a misdemeanor and shall be indicted as such corporation, partnership or
person for each offense and, on conviction, shall be fined not less than $100.00 nor more
than $2,000.00, or be imprisoned in the county jail or sentenced to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-8-27.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-9-27.htm - 7K - Match Info - Similar pages
10A-21-2.10
Section 10A-21-2.10 Operation of transportation methods for persons or property by railroad,
mining, manufacturing, and quarrying companies. Railroad companies and mining, manufacturing,
and quarrying companies may contract, purchase, or otherwise acquire, own, operate, and maintain
steamboats, barges, ships, and other vessels for transportation of freight and passengers
on the navigable waters of this state, any other state or foreign country and on the seas.
Railroad companies may purchase or otherwise acquire, own, maintain, and operate motor vehicles
for the transportation of persons or property, or both, upon the highways of this state; they
may purchase or otherwise acquire, own, maintain, and operate airplanes for the transportation
of persons or property, or both, in the air; they may purchase, lease, or otherwise acquire
and own the property, rights, and franchises of any individual, firm, partnership, or other
association of persons, or corporation, engaged in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-21-2.10.htm - 2K - Match Info - Similar pages
37-2-17
company doing business in this state or its agents or employees are guilty of making or demanding
or receiving any charge for the transportation of persons or property, or for any service
pertaining to or connected therewith, in excess of that prescribed by the Public Service Commission
as by this chapter authorized, and after due notice of such violation given to the president
or managing officer or any superintendent thereof in this state, and if ample and full recompense
for the wrong or injury thereby to any person, firm, company, or corporation shall
not be made within 60 days from the time of such notice, such transportation company shall
forfeit for each offense the sum of not less than $50.00 nor more than $1,000.00, to be fixed
by the court. (b) An action for the recovery of the penalty shall be in any circuit court
in any county in this state where such violation has occurred or wrong has been perpetrated,
and it shall be in the name of the State of Alabama. The commission...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-2-17.htm - 1K - Match Info - Similar pages
37-2-21
- When issued; contents; receipt for cotton in bales; common-law liability not affected. (a)
Every transportation company receiving property for transportation, originating and terminating
in this state, shall issue to the shipper a receipt or bill of lading therefor in which shall
be stated the class or classes of freight shipped and the rate to the point of destination
and aggregate charge made for the transportation and shall be liable to the lawful holder
thereof for any loss, damage or injury to such property negligently caused by it or
by any transportation company to which said property may be delivered, or over whose lines
such property may pass; and no contract, stipulation, receipt, rule or regulation contained
in said receipt or bill of lading, or otherwise, shall exempt such transportation company
from the liability hereby imposed; but nothing in this subsection shall deprive any holder
of such receipt or bill of lading of any remedy or right of action which he has under...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-2-21.htm - 2K - Match Info - Similar pages
|