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40-1-1
Section 40-1-1 Definitions. For purposes of this title, and subject to additional definitions
which are applicable to specific chapters or parts thereof, and unless the context otherwise
requires, the following terms shall have the respective meanings ascribed by this section:
(1) BLIND PERSONS. All persons who have a vision with adjusted glasses suitable to the eye
or to the individual not greater than what is known as 20/200 vision. (2) FORM. This term
shall be synonymous with the term "Return." (3) INCOMPETENT VETERAN. Any veteran
who has been rated totally and permanently disabled by reason of insanity by the veterans'
bureau and for whom a guardian has been appointed under the provisions of Sections 26-9-2
through 26-9-18. (4) IMPROVEMENTS. All buildings, structures, walls, fences, and any other
things erected upon or affixed to the land. (5) MERCHANT. All persons, partnerships, trustees,
receivers, corporations or other entities engaged in trading or dealing in any kind of goods,...
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40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000,
ad valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current
basis to coincide with the collection of motor vehicle license taxes and registration fees.
(1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the
registration renewal month of the owner, the date the motor vehicle enters the State of Alabama,
the date the motor vehicle is removed from the inventory of a dealer, or the date on which
the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem
taxes on motor vehicles shall become delinquent on the first day of the month following the
registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax
on motor vehicles shall be collected through the last day of the month which precedes the
assigned registration renewal month for the owner as provided in Section...
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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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40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of
property at request of owner; legislative intent; applicability of section; method
of valuation; factors considered in appraisal; rules and regulations of Department of Revenue;
hearing objections. (a) For ad valorem tax years beginning on and after October 1, 1978, with
respect to taxable property defined in Section 40-8-1, as amended, as Class III property
and upon request by the owner of such property as hereinafter provided, the assessor shall
base his appraisal of the value of such property on its current use on October 1 in any taxable
year and not on its fair and reasonable market value. Failure of an owner of Class III property
to request appraisal at current use value shall mean that the property shall be valued on
its fair and reasonable market value as otherwise provided in this title until such time as
the owner thereof shall request valuation on the basis of current use value. As used in...
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13A-8-1
Section 13A-8-1 Definitions. The following definitions are applicable in this article
unless the context otherwise requires: (1) DECEPTION occurs when a person knowingly: a. Creates
or confirms another's impression which is false and which the defendant does not believe to
be true; or b. Fails to correct a false impression which the defendant previously has created
or confirmed; or c. Fails to correct a false impression when the defendant is under a duty
to do so; or d. Prevents another from acquiring information pertinent to the disposition of
the property involved; or e. Sells or otherwise transfers or encumbers property, failing to
disclose a lien, adverse claim, or other legal impediment to the enjoyment of the property
when the defendant is under a duty to do so, whether that impediment is or is not valid, or
is not a matter of official record; or f. Promises performance which the defendant does not
intend to perform or knows will not be performed. Failure to perform, standing...
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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...
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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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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers;
applicability of state sales tax statutes; disposition of funds. (a) The following words,
terms, and phrases where used in this section shall have the following respective meanings
except where the context clearly indicates a different meaning: (1) "County" means
Bullock County in the State of Alabama. (2) "Commissioner" means the Commissioner
of Revenue of the state. (3) "State Department of Revenue" means the Department
of Revenue of the state. (4) "State" means the State of Alabama. (5) "State
sales tax statutes" means Division 1 of Article 1 of Chapter 23 of Title 40, as amended,
including all other statutes of the state which expressly set forth any exemptions from the
computation of the taxes levied in Division 1 and all other statutes which expressly apply
to, or purport to affect, the administration of Division 1 and the incidence and collection
of the taxes imposed therein. (6) "State sales...
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22-21-318
Section 22-21-318 Powers of authority. (a) In addition to all other powers granted elsewhere
in this article, and subject to the express provisions of its certificate of incorporation,
an authority shall have the following powers, together with all powers incidental thereto
or necessary to the discharge thereof in corporate form: (1) To have succession by its corporate
name for the duration of time, which may be in perpetuity, specified in its certificate of
incorporation or until dissolved as provided in Section 22-21-339; (2) To sue and be
sued in its own name in civil suits and actions, and to defend suits and actions against it,
including suits and actions ex delicto and ex contractu, subject, however, to the provisions
of Chapter 93 of Title 11, which chapter is hereby made applicable to the authority; (3) To
adopt and make use of a corporate seal and to alter the same at pleasure; (4) To adopt, alter,
amend and repeal bylaws, regulations and rules, not inconsistent with the...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state,
shall execute a compact, in substantially the following form, with the State of Mississippi,
and the Legislature approves and ratifies the compact in the form substantially as follows:
Northeast Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states
solemnly agree: Article I. The purpose of this compact is to promote and develop trade, commerce,
industry, and employment opportunities for the public good and welfare in northeast Mississippi
and northwest Alabama through the establishment of a joint interstate authority to acquire
certain railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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