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40-13-51
Section 40-13-51 Definitions. As used in this article, the following terms shall have
the following meanings: (1) BORROW PIT. An area from which soil or other unconsolidated materials
are removed to be used, without further processing, for highway or road construction and maintenance.
(2) COMMISSIONER. The Commissioner of Revenue of the Alabama Department of Revenue. (3) DEPARTMENT.
The Alabama Department of Revenue. (4) OPERATOR. Any person engaged in mining or quarrying
operations in the state, whether individually, jointly, or through a parent, subsidiary, or
affiliated company, or by agent, employee, or contractor. (5) PERSON. Any individual or individuals,
partnership, limited partnership, corporation, limited liability company, limited liability
partnership, business trust, or any other association of persons. (6) POLLUTION CONTROL OR
ABATEMENT. As defined in Section 40-23-4(a)(16) and shall include, but shall not be
limited to, severed materials used in the treating, modifying,...
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40-13-1
Section 40-13-1 Definitions. For the purposes of this article, the following terms shall
have the respective meanings ascribed to them by this section: (1) BONDS. Any revenue
bonds or notes that may at any time be issued by the Alabama State Docks Department pursuant
to authorization in Act No. 64, p. 115, of the Alabama Legislature of 1971 (First Special
Session), as same may be amended from time to time, for the purpose of constructing any seaport
facility. (2) COMMISSIONER. The Commissioner of Revenue of the Department of Revenue of the
State of Alabama. (3) PERSON. Any individual, firm, partnership, corporation, association,
or any combination thereof. (4) PRODUCER. Any person engaging in the business of severing
coal from the soil within this state. (5) PURCHASER. Any person acquiring title, outright
or conditionally, to any interest in severed coal. (6) SEVER. Cutting, mining, stripping,
or otherwise taking or removing from the soil within Alabama. (7) SEAPORT FACILITY. Any...
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40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following terms shall
have the respective meanings ascribed to them in this section: (1) PERSON or COMPANY.
Any individual, firm, company, partnership, association, corporation, receiver or trustee,
or any other group or combination acting as a unit, and the plural as well as the singular
number, unless the intention to give a more limited meaning is disclosed by the context. (2)
DEPARTMENT. The Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner
of Revenue of the State of Alabama. (4) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the
following: a. A sale of tangible personal property by wholesaler to licensed retail merchants,
jobbers, dealers or other wholesalers for resale and does not include a sale by wholesalers
to users or consumers, not for resale. b. A sale of tangible personal property or products,
including iron ore, and including the furnished container and label of such...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For
the purpose of this division, the following terms shall have the respective meanings ascribed
by this section: (1) PERSON or COMPANY. Used interchangeably, includes any individual,
firm, copartnership, association, corporation, receiver, trustee, or any other group or combination
acting as a unit and the plural as well as the singular number, unless the intention to give
a more limited meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama.
(4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit
sales and the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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40-13-61
Section 40-13-61 Violations; penalties. (a) Any person required by this article to make
a return, pay a tax, keep records, or furnish information deemed necessary by the commissioner
or the computation, assessment, or collection of the tax imposed by this article, who fails
to make the return, pay the tax, keep the records, or furnish the information at the time
required by law or regulation, in addition to other penalties provided by law, shall be guilty
of a Class C misdemeanor and, upon conviction, shall be punished as provided by law. Each
required procedure and each required record shall constitute a separate offense. (b) Any person
who willfully or fraudulently makes and signs a return, not believing the return to be true
and correct as to every material fact, shall be guilty of a Class C felony, and upon conviction,
shall be punished as provided by law. Each return shall constitute a separate offense. Additionally,
any person who willfully or fraudulently makes and signs a...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division
and from the computation of the amount of the tax levied, assessed, or payable under this
division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline
as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus
Lines Insurance Multi-State Compliance Compact Act is enacted into law and entered into with
all jurisdictions mutually adopting the compact in the form substantially as follows: PREAMBLE
WHEREAS, with regard to Non-Admitted Insurance policies with risk exposures located in multiple
states, the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted
and Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection
Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject
to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any
law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted
Insurance sold to, solicited by, or negotiated with an insured whose Home State is another
State shall be preempted with respect to such application;...
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20-2-190
Section 20-2-190 Penalties; sale of ephedrine, etc.; Alabama Drug Abuse Task Force.
(a) Any person who manufactures, sells, transfers, receives, or possesses a listed precursor
chemical violates this article if the person: (1) Knowingly fails to comply with the reporting
requirements of this article; (2) Knowingly makes a false statement in a report or record
required by this article or the rules adopted thereunder; (3) Is required by this article
to have a listed precursor chemical license or permit, and is a person as defined by this
article, and knowingly or deliberately fails to obtain such a license or permit. An offense
under this subsection shall constitute a Class C felony. (b) Notwithstanding the provisions
of Section 20-2-188, a person who possesses, sells, transfers, or otherwise furnishes
or attempts to solicit another or conspires to possess, sell, transfer, or otherwise furnish
a listed precursor chemical or a product containing a precursor chemical or ephedrine or...
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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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45-26-245
Section 45-26-245 Definitions. When used in this subpart, unless the context plainly
indicates otherwise, the following words and phrases shall have the meanings respectively
ascribed to them by this section: (1) DEPARTMENT. The State Department of Revenue.
(2) PERSON. Any individual, firm, partnership, corporation, association, or any combination
thereof. (3) PRODUCER. Any person engaging in the business of severing clay, sand, and gravel
from the soil within Elmore County. (4) PURCHASER. Any person acquiring title, outright or
conditionally, to any interest in severed clay, sand, and gravel. (5) SEVERING. Cutting, mining,
stripping, or otherwise taking or removing from the soil within Elmore County. (6) TON. A
short ton of 2,000 pounds. (7) TRANSPORTER. Any person transporting clay, sand, and gravel
from the place where it is severed or from any other place to any other place, within or without
Elmore County. (Acts 1978, No. 843, p. 1262, §1; Act 82-665, 1st Sp. Sess., p. 82, §1.)...
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