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9-17-25
Section 9-17-25 Tax for expenses of administration and enforcement of article - Levied; exemptions;
payment. (a) For the purpose of defraying the expenses connected with the administration and
enforcement of this article, including the expense of the inspections, tests, analyses, and
all other expenses connected with the supervision and protection of crude petroleum oil and
natural gas in the State of Alabama, there is hereby levied on the producer a tax equal in
amount to two percent of the gross value, at the point of production, of the crude petroleum
oil or natural gas produced for sale, transport, storage, profit, or for use from any well
or wells in the State of Alabama. Provided, however, that the tax on offshore production,
produced from depths greater than 8,000 feet below mean sea level, shall not be computed as
a percentage of gross value at the point of production, as provided in this section, but shall
be computed as a percentage of gross proceeds, as provided in Section...
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40-17-185
Section 40-17-185 Restraint of violators. Any distributor, manufacturer, storer, or retail
dealer who shall violate any of the provisions of this article may be restrained and the proper
prosecution instituted in the name of the State of Alabama by its Attorney General or under
his direction by any district attorney from distributing, selling, or withdrawing from storage
any oils, greases, or their substitutes as defined in this article, the sale or withdrawal
of which is taxable under this article, until such person shall have complied with the provisions
of this article. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, ยง644.)...
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8-17-254
Section 8-17-254 Exceptions. (a) Nothing contained in this article shall apply to: (1) Personnel
of regular law enforcement agencies, military, or naval forces of the United States, or to
the duly organized military force within the state, so long as these persons are acting within
their respective official capacities and in the performance of official duties. (2) The possession
and storage of black powder, percussion caps, safety and pyrotechnic fuses, matches and friction
primers, intended to be used solely for sporting, recreational, or cultural purposes in antique
firearms, or antique devices as defined in Section 921(a)(16) of Title 18 of the United States
Code. (3) The possession and storage of smokeless powder, primers used for reloading rifles,
or pistol cartridges, shot shells, percussion caps, and smokeless propellants intended for
personal use. (4) Coal mining. (5) Public utilities. (6) Railroads. (7) The use of explosives
for occasional personal agricultural blasting or...
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28-4B-1
Section 28-4B-1 Home brewing of beer, mead, cider, and table wine for personal use. (a) Notwithstanding
any provisions to the contrary, a person who has not been convicted of a felony in Alabama
or any other state or federal jurisdiction, and who is not prohibited by Section 28-1-5, from
purchasing, consuming, possessing, or transporting alcoholic beverages due to age may produce
at his or her legal residence beer, mead, cider, and table wine, as those terms are defined
in Section 28-3-1, for personal use, in the amounts specified in this chapter, without payment
of taxes or fees and without obtaining a license. The aggregate amount of the beer, mead,
cider, and table wine permitted to be produced under this chapter, with respect to any legal
residence, shall not exceed 15 gallons for each quarter of a calendar year. Further, there
shall not be in any legal residence at any one time more than an aggregate amount of 15 gallons
of beer, mead, cider, and table wine which has been produced...
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8-17-87
Section 8-17-87 Inspection fee. (a) An inspection fee is imposed on the ultimate consumer of
gasoline at the rate of two cents ($.02) per gallon, if the excise tax levied on gasoline
under Section 40-17-325(a)(1) is refunded by the Department of Revenue unless the ultimate
consumer is specifically exempted from the inspection fee by this code. The Department of
Revenue is authorized to reduce the excise tax refund by the amount due for the inspection
fee. (b) An inspection fee is imposed on the ultimate consumer of undyed diesel fuel at the
rate of two cents ($.02) per gallon, if the excise tax levied on diesel fuel under Section
40-17-325(a)(2) is refunded by the Department of Revenue unless the ultimate consumer is specifically
exempted from the inspection fee by this code or unless the undyed diesel fuel is subject
to a reduced rate inspection fee in subsection (i). The Department of Revenue is authorized
to reduce the excise tax refund by the amount due for the inspection fee. (c)...
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9-17-105
Section 9-17-105 Permits; LP-Gas Recovery Fund; proof of insurance; surety bond; Liquefied
Petroleum Gas Board Personal Bond Fund; change of name. (a) The board may issue permits to
any person, who is a citizen of the United States or, if not a citizen of the United States,
is legally present in the United States with appropriate documentation from the federal government,
to engage in or continue the business of selling, distributing, storing, or transporting liquefied
petroleum gases and to engage in or continue the business of installing, servicing, repairing,
removing, or adjusting liquefied petroleum gas containers, tanks, or systems or to perform
magnetic, hydrostatic, visual, or X-ray inspections of liquefied petroleum gas storage containers,
cargo tanks, motor fuel containers, and cylinders in the State of Alabama; and to prescribe
the requirements of any person to obtain the permits. The board may revoke any permit issued,
for cause, in the opinion of the board. (b) The permits...
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13A-6-21
Section 13A-6-21 Assault in the second degree. (a) A person commits the crime of assault in
the second degree if the person does any of the following: (1) With intent to cause serious
physical injury to another person, he or she causes serious physical injury to any person.
(2) With intent to cause physical injury to another person, he or she causes physical injury
to any person by means of a deadly weapon or a dangerous instrument. (3) He or she recklessly
causes serious physical injury to another person by means of a deadly weapon or a dangerous
instrument. (4) With intent to prevent a peace officer, as defined in Section 36-21-60, a
detention or correctional officer at any municipal or county jail or state penitentiary, emergency
medical personnel, a utility worker, or a firefighter from performing a lawful duty, he or
she intends to cause physical injury and he or she causes physical injury to any person. For
the purpose of this subdivision, a person who is a peace officer who is...
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32-5A-330
Section 32-5A-330 Definitions; applicability; violations. (a) As used in this section, the
following terms are defined: (1) OPEN CONTAINER. A container which is other than in the manufacturer's
sealed condition. (2) PUBLIC HIGHWAY or RIGHT-OF-WAY OF A PUBLIC HIGHWAY. The entire width
between and immediately adjacent to the boundary lines of any public road, street, highway,
interstate, or other publicly maintained way when any part is open to the use of the public
for purposes of motor vehicle travel. (b) It is unlawful for a person to have in his or her
possession alcoholic beverages in an open container in the passenger area of a motor vehicle
of any kind on a public highway or right-of-way of a public highway of this state. (c) This
section shall not apply to: (1) A passenger of a motor vehicle designed, maintained, or primarily
used for the transportation of persons for compensation and the driver holds a valid commercial
driver's license. (2) A passenger of a bus for which the...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
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13A-12-231
Section 13A-12-231 Trafficking in cannabis, cocaine, etc.; mandatory minimum terms of imprisonment;
trafficking in illegal drugs; trafficking in amphetamine and methamphetamine; habitual felony
offender act. Except as authorized in Chapter 2, Title 20: (1) Any person who knowingly sells,
manufactures, delivers, or brings into this state, or who is knowingly in actual or constructive
possession of, in excess of one kilo or 2.2 pounds of any part of the plant of the genus Cannabis,
whether growing or not, the seeds thereof, the resin extracted from any part of the plant,
and every compound, manufacture, salt, derivative, mixture, or preparation of the plant, its
seeds, or resin including the completely defoliated mature stalks of the plant, fiber produced
from the stalks, oil, or cake, or the completely sterilized samples of seeds of the plant
which are incapable of germination is guilty of a felony, which felony shall be known as "trafficking
in cannabis." Nothing in this subdivision...
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