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40-12-410
Section 40-12-410 Definitions. For the purposes of this article, the following terms
shall have the meanings respectively ascribed to them by this section: (1) AUTOMOTIVE
DISMANTLER AND PARTS RECYCLER. A person, firm, or corporation engaged in the business of purchasing
and dismantling, disassembling or repairing, wrecked, abandoned, or repairable motor vehicles,
and selling the usable parts thereof, or selling such wrecked, abandoned, or repairable motor
vehicles as a unit at wholesale, or selling the hulk of the vehicle after the salvageable
parts have been removed. For the purposes of this article, a person, firm, or corporation
shall be presumed to be engaging in the business of an automotive dismantler and parts recycler
if such person, firm, or corporation shall possess 10 or more inoperable motor vehicles for
more than 30 days, except where such inoperable motor vehicles are being held by a licensed
junk dealer or scrap processor for the purpose of recycling scrap metal or are...
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32-8-87
Section 32-8-87 Dismantling, destroying, changing identity of vehicle; certificate requirements;
insurance claims; "total loss"; removal of identification numbers, plates, etc.;
transfer of salvage vehicles; inspections; "component parts"; rebuilt vehicles;
flood vehicles; online verifications. (a) Each owner of a motor vehicle and each person mentioned
as owner in the last certificate of title who scraps, dismantles, destroys, or changes the
motor vehicle in such a manner that it is not the same motor vehicle described in the certificate
of origin or certificate of title shall as soon as practicable cause the certificate of origin
or certificate of title, if any, and any other documents or information required by the department
to be mailed or delivered to the department for processing. The department shall, with the
consent of any holder of liens noted on the surrendered certificate, enter a cancellation
upon its records. Upon cancellation of a certificate of origin or certificate of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-8-87.htm - 32K - Match Info - Similar pages
40-12-412
Section 40-12-412 License - Application. Every person, firm, or corporation desiring
to engage in the business of an automotive dismantler and parts recycler shall apply in writing
to the Department of Revenue on a form prescribed by the department, which form shall contain:
(1) The name of the applicant. (2) The street address of the applicant's principal place of
business. (3) A statement that the applicant's place of business meets federal, state, and
local laws concerning screening and beautification, which is a requirement to be licensed
under this article. (4) The type of business organization of the applicant. (5) The applicant's
sales tax number. (6) The applicant's unique registration number provided by the Administrator
of the National Motor Vehicle Title Information System known as the NMVTIS ID Number. (7)
Such additional information as may be required by the Department of Revenue. (Acts 1979, No.
79-756, p. 1342, §3; Act 2011-633, p. 1507, §2.)...
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40-12-421
Section 40-12-421 Restrictions on sales at salvage pools or salvage disposal sales;
buyer's identification cards. (a) Sales at a salvage pool or a salvage disposal sale shall
be open only to persons holding a current automotive dismantler and parts recycler license
or their agents or employees as hereinafter defined. Such persons must have a separate buyer's
identification card to buy at a salvage pool or salvage disposal sale. (b) Any person, firm,
or corporation desiring to purchase a buyer's identification card must do so by making application
to the Department of Revenue upon a form prescribed by the department, which form shall contain:
(1) The name of the applicant. (2) The street address of the applicant's principal place of
business. (3) If an agent or employee, the name of the licensee for whom the applicant will
be making purchases at salvage pools or salvage disposal sales. (4) The license number under
which the applicant will be making purchases. (5) Such other information...
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40-12-411
Section 40-12-411 License - Required. No person, firm, or corporation in this state,
unless licensed under this article by the Department of Revenue, shall engage in the business
of an automotive dismantler and parts recycler as defined in Section 40-12-410. (Acts
1979, No. 79-756, p. 1342, §2.)...
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13A-8-30
Section 13A-8-30 Definitions. As used in this article, the following terms have the
following meanings: (1) FERROUS METALS. Any metals containing significant quantities of iron
or steel, excluding motor vehicles purchased in accordance with Section 32-8-87. (2)
LAW ENFORCEMENT OFFICER. A duly constituted and certified peace officer of the State of Alabama
or of any county or municipality within the state. (3) METAL PROPERTY. Metals as defined in
this section as either ferrous or nonferrous metals. (4) NONFERROUS METALS. Metals
not containing significant quantities of iron or steel, including, without limitation, copper,
brass, aluminum other than aluminum cans, bronze, lead, zinc, nickel, stainless steel, and
alloys thereof, including stainless steel beer kegs. (5) PERSON. An individual, partnership,
corporation, joint venture, trust, association, or any other legal entity. (6) PERSONAL IDENTIFICATION
CARD. A driver's license or identification card issued by the Alabama State Law...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-8-30.htm - 2K - Match Info - Similar pages
40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds.
There is levied, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, a privilege or license tax against the person on account
of the business activities and in the amount to be determined by the application of rates
against gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation, (including the State of Alabama and its Alcoholic Beverage Control Board
in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether the institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of the institutions) engaged or continuing within this state, in the business of selling at
retail any tangible personal property whatsoever, including...
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40-12-445
Section 40-12-445 Definitions. As used in this article, the following words shall have
the following meanings: (1) AUTOMOTIVE DISMANTLER AND PARTS RECYCLER. As defined in Section
40-12-410. (2) COMMISSIONER. The Commissioner of Revenue. (3) DEPARTMENT. The Department of
Revenue. (4) MOTOR VEHICLE. As defined in Section 40-12-390. (5) MOTOR VEHICLE REBUILDER.
As defined in Section 40-12-390. (6) NEW MOTOR VEHICLE DEALER. As defined in Section
40-12-390. (7) PERSON. As defined in Section 40-12-240. (8) PLACE OF BUSINESS. The
place owned or leased and regularly occupied by a person for the principal purpose of engaging
in the business of a wholesale motor vehicle auction from which the wholesale of motor vehicles
is conducted and where the books and records required for the conduct of business are maintained
and kept. (9) USED MOTOR VEHICLE DEALER. As defined in Section 40-12-390. (10) MOTOR
VEHICLE WHOLESALE AUCTION. Any person engaged in the business of buying, selling, exchanging,
or...
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40-12-446
Section 40-12-446 License required; application; recordkeeping. (a) A person may not
engage in the business of a motor vehicle wholesale auction unless the person is licensed
under this article by the department. (b) A person desiring to engage in the business of a
motor vehicle wholesale auction shall apply to the department on a form prescribed by the
department. The form shall contain all of the following: (1) The legal name of the applicant.
(2) The street address of the applicant's principal place of business. (3) The street address
of the applicant's headquarters, if different from the applicant's principal place of business.
(4) Any additional information as may be required by the department. (c) A motor vehicle wholesale
auction shall be required to maintain books, records, and files that shall be accessible and
available for inspection by the department during normal business hours on usual business
days. The department, by rule, shall establish electronic reporting...
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23-1-241
Section 23-1-241 Definitions. For the purposes of this division, the following terms
shall have the meanings respectively ascribed to them by this section: (1) AUTOMOBILE
RECYCLER. Any establishment or place of business which is maintained, used, or operated for
storing, keeping, buying or selling wrecked, scrapped, ruined, or dismantled motor vehicles
or motor vehicle parts. (2) DIRECTOR. The State Department of Transportation. (3) INTERSTATE
SYSTEM. That portion of the national system of interstate and defense highways located within
this state or officially designated, or as may hereafter be so designated, by the director
and approved by the United States Department of Transportation pursuant to the provisions
of Title 23, United States Code, "Highways." (4) JUNK. Old or scrap copper, brass,
rope, rags, batteries, paper trash, rubber debris, waste or junked, dismantled or wrecked
automobiles, or parts thereof, iron, steel, and other old or scrap ferrous or nonferrous material.
(5)...
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