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9-14E-1
Section 9-14E-1 Definitions. The following terms as used in this section shall
have the following meanings: (1) DEPARTMENT. The Department of Conservation and Natural Resources.
(2) GOVERNOR. The Governor of the State of Alabama. (3) GROUND LEASE. A lease of the project
site which shall provide for the rights and responsibilities of the state and any other person
which is a party thereto. (4) GULF STATE PARK. The real property comprising approximately
6,150 acres, and any future additions thereto, including facilities and fixtures located thereon
and appurtenances thereto, owned and managed by the state and the department in south Baldwin
County, Alabama. (5) GULF STATE PARK PROJECT COMMITTEE. The committee established pursuant
to subsection (d) of Section 9-14E-5. (6) PARTY TO AN EXECUTED PROJECT AGREEMENT. The
state or any person who is a party to and is obligated to the state under a project agreement,
or any part thereof. (7) PERSON. Any private person or any public person. (8)...
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40-12-220
Section 40-12-220 Definitions. For purposes of this article, the following terms shall
have the respective meanings ascribed by this section: (1) BUSINESS. All activities
engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit,
or advantage, either direct or indirect to such person. (2) COMMISSIONER. The Commissioner
of Revenue of the state. (3) DEPARTMENT. The Department of Revenue of the state. (4) GROSS
PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, including any license or privilege taxes passed on to a lessee by a lessor, without
any deduction on account of the cost of the property so leased or rented, the cost of materials
used, labor or service cost, interest paid, or any other expense whatsoever, and without any
deductions on account of loss, and shall also include on the part of any person claiming exemption
under subdivision (4) of Section 40-12-223 an amount equal to the amount of...
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41-1-20
Section 41-1-20 Establishment of remittance requirements; applicability; payment procedures.
(a) Any state agency may establish a requirement, within its area of administrative responsibility,
that every person, corporation or partnership, owing, in connection with an individual transaction
consisting of any State of Alabama tax return, fee, report or other document, or any other
obligation of indebtedness to the state, an amount of money, as specified in subsection (b)
shall pay such tax liability, fee, or obligation to the state no later than the date such
payment or remittance of funds is required by law, in funds which are immediately available
to the state on the first banking day following the due date of payment. (b) The determination
as to which persons, corporations or partnerships shall be subject to the remittance provisions
of this article is based on individual payments made during a calendar year, rather than the
aggregate of payments made during a calendar year. Persons,...
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22-15A-3
Section 22-15A-3 Definitions. As used in this chapter, the following words and phrases
shall have the following meanings: (1) BAR AND LOUNGE. Any establishment which is primarily
devoted to the serving of alcoholic beverages for consumption by patrons on the premises and
in which the serving of food is only incidental to the consumption of beverages. Although
a restaurant may contain a bar, the term "bar" shall not include the restaurant
dining area. (2) CHILD CARE FACILITY. Any facility caring for children. (3) DEPARTMENT. The
Alabama Department of Public Health. (4) EMPLOYER. Any person, partnership, association, corporation,
or nonprofit entity that employs five or more persons, including the legislative, executive,
and judicial branches of state government; and any county, city, town, or village or any other
political subdivision of the state; any public authority, commission, agency, or public benefit
corporation; or any other separate corporate instrumentality or unit of state or...
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36-18-21
Section 36-18-21 Definitions. As used in this article, the following words, phrases
or terms shall have the following meanings, respectively unless the context thereof clearly
indicates otherwise: (a) DIRECTOR. Shall mean the Director of the Alabama Department of Forensic
Sciences. (b) PERSON. A human being, and where appropriate, a public or private corporation,
an unincorporated association, a partnership, a government or a governmental instrumentality.
(c) DNA. Deoxyribonucleic acid. (d) DNA SAMPLE. Any biological sample containing DNA. (e)
DNA RECORD. An objective form of scientific analysis or tests which contain genetic identification
characteristics of DNA samples. (f) DNA POPULATION FREQUENCY. The frequency of occurrence
of a particular DNA trait or fragment in a particular population. (g) DNA DATABASE. That system
established by the Director of the Alabama Department of Forensic Sciences for the purposes
of collecting, storing and maintaining DNA records. (h) DNA POPULATION...
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40-20-22
Section 40-20-22 Applicability; payment of and liability for taxes; reporting. (a) The
tax levied by this chapter and computed pursuant to Section 40-20-21 applies to all
offshore production produced from depths greater than 8,000 feet below mean sea level, regardless
of the method or place or timing of delivery or sale, or the manner or place of processing,
or to whom sold, or by whom used, or the fact that the delivery, sale, or storage may be made
at points outside the state, or the fact that processing or other preparation for sale, storage,
or use occurs outside the state. It is the intent of this chapter that the tax is to be computed
on the production of all offshore oil or gas in this state from depths greater than 8,000
feet below mean sea level, however the tax shall be computed only once on any given volume
of such offshore production. (b) Natural gas produced by offshore production in the State
of Alabama that is lawfully injected into oil or gas pools or reservoirs in the...
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40-23-191
Section 40-23-191 Short title; definitions. (a) This part shall be titled The Simplified
Seller Use Tax Remittance Act. (b) For the purpose of this part, the following terms shall
have the respective meanings ascribed to them in this section: (1) DEPARTMENT. The
Alabama Department of Revenue. (2) ELIGIBLE SELLER. A seller that sells tangible personal
property or a service, but does not have a physical presence in this state or is not otherwise
required to collect and remit state and local sales or use tax for sales delivered into the
state. The seller shall remain eligible for participation in the Simplified Use Tax Remittance
Program unless the seller establishes a presence through a physical business address for the
purpose of making in-state retail sales within the State of Alabama or becomes otherwise required
to collect and remit sales or use tax pursuant to Section 40-23-190 through an affiliate
making retail sales at a physical business address in Alabama. The term also includes...
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45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program.
(a) This section shall only apply to Choctaw County. (b) As used in this section,
state sales and use tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. The gross proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section.
(d) The tax levied by this section shall be collected by the State Department of Revenue,
or such other entity as determined by the county commission, at the same time and in...
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2-15-131
Section 2-15-131 Definitions. When used in this article, the following terms shall have
the following meanings, respectively, unless the context clearly indicates otherwise: (1)
BOARD. The Board of Agriculture and Industries of the State of Alabama. (2) COMMISSIONER.
The Commissioner of Agriculture and Industries of the State of Alabama. (3) DEALER. Any person
engaged in the business of buying livestock in the State of Alabama for resale, exchange or
slaughter and meat packing purposes, either on his or her own account or as agent for others
on a commission basis or otherwise. (4) DEPARTMENT. The Department of Agriculture and Industries
of the State of Alabama. (5) LIVESTOCK. Cattle, swine, sheep, goats, equidae, ratites, poultry,
and catfish. (6) LIVESTOCK MARKET. A place, concentration, or collection point or other public
or private place where a person assembles livestock for either public or private sale by himself
or herself and the service or the cost or expense thereof is...
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45-11-244.02
Section 45-11-244.02 Authorization of levy of sales tax. (a) The governing body of the
county is authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect 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, 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, and
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,...
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