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40-9-1
Section 40-9-1 Persons and property generally. The following property and persons shall be
exempt from ad valorem taxation and none other: (1) All bonds of the United States and this
state and all county and municipal bonds issued by counties and municipalities in this state,
all property, real and personal, of the United States and this state and of county and municipal
corporations in this state; all cemeteries, all property, real and personal, used exclusively
for religious worship, for schools or for purposes purely charitable; provided, that property,
real or personal, owned by any educational, religious or charitable institution, society or
corporation let for rent or hire or for use for business purposes shall not be exempt from
taxation, notwithstanding that the income from such property shall be used exclusively for
education, religious or charitable purposes; all mortgages, together with the notes, debts
and credits secured thereby on real and personal property situated 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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40-12-177
Section 40-12-177 Veneer mills, planing mills, box factories, etc. Each person, firm, or corporation
engaged in the operation of a veneer mill, planing mill, box factory, handle factory or any
other factory where lumber or timber is sawed or made into a finished or semifinished product,
other than a sawmill licensed under Section 40-12-154, shall pay a privilege tax based on
the number of men employed or engaged in the manufacture of the products produced by such
mills, as follows: Where there are five or less men employed or so engaged, $5; where there
are more than five men and less than 10 so employed or engaged, $10; where there are 10 men
and less than 20 so employed or engaged, $30; where there are 20 men and less than 40 so employed
or engaged, $80; and where there are 40 men and over, $120. It is the intention hereof that
where a person, firm, or corporation shall pay a privilege tax under Section 40-12-154 or
under Section 40-12-121, then no privilege license tax shall be...
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40-12-100
Section 40-12-100 Fertilizer factories. Each person owning or operating any fertilizer factory
shall pay a license tax as follows: In which the capital invested does not exceed $25,000,
$50; in which the capital invested exceeds $25,000 and does not exceed $50,000, $100; in which
the capital invested exceeds $50,000 and does not exceed $100,000, $200; in which the capital
invested exceeds $100,000, $250 for each factory. Each fertilizer mixing plant shall pay a
license tax of $15. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §524.)...
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41-4-4
Section 41-4-4 Certain appropriations to be expended by department. All appropriations heretofore
or hereafter made for the purchase, acquisition or use of furniture, fixtures, supplies, materials,
equipment or other personal property, appropriations for printing and binding and the distribution
of printed matter, appropriations for the maintenance, repair, improvement, lighting, heating
and cleaning of the State Capitol and other property owned or leased by the state in the City
of Montgomery, and appropriations for postage and telephone expenses for any department, board,
bureau, commission, agency or office of the state located and operating in the City of Montgomery
shall be used for the purpose and, if so made, for the department, board, bureau, commission,
agency, office or institution for which made. Such appropriations shall be expended by and
on the order of the Department of Finance for such purposes. (Acts 1939, No. 112, p. 144;
Code 1940, T. 55, §63.)...
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45-25-240.20
Section 45-25-240.20 Creation; quarters, equipment, supplies, etc.; personnel. There is created
within the tax assessor's office of DeKalb County a license division which shall issue all
motor vehicles licenses and titles issued through the tax assessor's office. The county commission
shall furnish suitable quarters and provide the necessary forms, books, stationery, records,
equipment, and supplies except such stationery forms and supplies as are furnished pursuant
to law by the State Department of Finance or the Comptroller. The county commission shall
also provide such clerks and other assistants for the tax assessor as shall be necessary,
from time to time, for the proper and efficient performance of the duties of the office. The
tax assessor shall have authority to employ such clerks, and other assistants, and their compensation
shall be set by the county commission. The compensation of the clerks and assistants shall
be paid out of the general fund of the county in the same...
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25-8-43
Section 25-8-43 Prohibited occupations and places for individuals under 18 years of age. (a)
No individual under 18 years of age shall be employed or permitted or suffered to work at
any of the following occupations, positions, or places: (1) In or about or in connection with
any mine, coke breaker, coke oven, or quarry in any capacity. (2) In wrecking, demolition,
and shipbreaking. (3) In any tunnel or excavation with a depth of four feet or more. (4) In
any roofing, scaffolding, or sandblasting operations. (5) Operating or driving any truck or
heavy equipment over three tons gross weight. (6) In logging or around any sawmill, lath mill,
shingle, or cooperage-stock mill. (7) Operating any power-driven woodworking, bakery, or paper-products
machinery. (8) Upon any steam, electric, diesel, hydraulic, or other railroad. (9) As firefighters.
(10) Operating any stamping machines used in sheet metal or tin ware, or in paper or leather
manufacturing, or washer or nut factories. (11) In or...
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45-39-200.02
Section 45-39-200.02 License commissioner - Office, supplies, personnel. The county governing
body shall furnish suitable quarters for the county license commissioner, and provide the
necessary forms, books, stationery, records, equipment, and supplies, except such stationary,
forms, and supplies as are furnished pursuant to law by the State Department of Finance or
the Comptroller. The county governing body shall also provide such clerks, deputies, and other
assistants for the commissioner as shall be necessary from time to time for the proper and
efficient performance of the duties of his or her office. The commissioner shall have authority
to elect, employ, and discipline at will, such clerks, and other assistants, and to fix their
compensation; however, the number and compensation of such clerks and other assistants shall
be subject to the approval of the county governing body. The compensation of the clerks, deputies,
and assistants shall be paid monthly out of the general fund of...
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45-43-240.20
Section 45-43-240.20 Creation; offices, supplies, personnel. A license division is created
within the office of Tax Assessor of Lowndes County. The license division shall issue all
motor vehicle licenses and titles issued in Lowndes County. The County Commission of Lowndes
County shall furnish suitable quarters and provide the necessary forms, books, stationery,
records, equipment, and supplies, except stationery forms and supplies as are furnished pursuant
to law by the State Department of Finance or the Comptroller. The county commission shall
also provide the clerks and other assistants for the tax assessor, as shall be necessary from
time to time, for the proper and efficient performance of the duties of his or her office
or may transfer existing employees who are employed by the county. The compensation of the
clerks and assistants shall be established by the county commission and be paid out of the
general fund of the county in the same manner as other county employees are paid....
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