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32-6-31
of conviction for: (1) Manslaughter or negligent homicide resulting from the operation of a
motor vehicle; (2) Driving a motor vehicle while under the influence of intoxicating liquor
or a narcotic drug, or under the influence of any other drug to a degree which renders the
driver incapable of safely driving a motor vehicle; (3) Any felony in the commission of which
a motor vehicle is used; (4) Failure to stop and render aid in the event of a motor vehicle
accident resulting in the death or personal injury of another. (b) As to other
convictions, reported pursuant to article III, the licensing authority in the home state shall
give such effect to the conduct as is provided by the laws of the home state. (c) If the laws
of a party state do not provide for offenses or violations denominated or described in precisely
the words employed in subdivision (a) of this article, such party state shall construe the
denomination and description appearing in subdivision (a) hereof as being...
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32-8-2
Section 32-8-2 Definitions. For the purpose of this chapter, the following terms shall have
the meanings respectively ascribed to them in this section, except where the context clearly
indicates a different meaning: (1) CURRENT ADDRESS. A new address different from the address
shown on the application or on the certificate of title. The owner, within 30 days after the
address is changed from that shown on the application or on the certificate of title, shall
notify the department of the change of address in the manner prescribed by the department.
(2) DEALER. A person licensed as an automobile or motor vehicle dealer, or travel trailer
dealer and engaged regularly in the business of buying, selling, or exchanging motor vehicles,
trailers, semitrailers, trucks, tractors or other character of commercial or industrial motor
vehicles, or travel trailers in this state, and having in this state an established place
of business. (3) DEPARTMENT. The Department of Revenue of this state. (4)...
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32-9A-1
Section 32-9A-1 Definitions. Whenever used in this chapter, unless a different meaning clearly
appears in the context, the following terms shall be given the following respective meanings:
(1) COMMERCE. a. Any trade, traffic, or transportation within the jurisdiction of the United
States between a place in a state and a place outside of the state, including a place outside
of the United States. b. For the purpose of this chapter, commerce also includes any trade,
traffic, or transportation beginning and ending within the boundaries of this state. (2) COMMERCIAL
MOTOR VEHICLE. Any self-propelled or towed vehicle used on the highways in commerce to transport
passengers or property if the vehicle meets any of the following: a. It has a gross weight
rating or gross combination weight of more than 10,000 pounds, whether operated interstate
or intrastate. b. It is designed to transport more than 15 passengers, including the driver,
regardless of weight. c. It is used to transport hazardous...
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45-36-243
Section 45-36-243 Definitions. For the purposes of this part, the following terms shall have
the respective meaning ascribed by this section: (1) COUNTY. Jackson County. (2) DISTRIBUTOR.
Any person who engages in the selling of gasoline or motor fuel, as herein defined, in Jackson
County by wholesale domestic trade, but shall not apply to any transaction of such distributor
in interstate commerce. (3) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to those products known commercially as kerosene oil,
fuel oil, or crude oil when used for lighting, heating, or industrial purposes. (4) MOTOR
FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any substitutes
or devices therefor when sold, distributed, stored, or withdrawn from storage in any county
for use in the operation of any motor vehicle upon the highways of this...
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11-51-191
or its agent, within 30 days after receipt of the request for extension by the taxpayer or
its authorized agent. (3) The preliminary assessment entered by the taxing jurisdiction, or
a copy thereof, shall promptly upon entry be mailed by the taxing jurisdiction to the taxpayer's
last known address by either first class U.S. mail or certified U.S. mail with return receipt
requested, but at the option of the taxing jurisdiction, the preliminary assessment may be
delivered to the taxpayer by personal delivery. (d)(1) If a taxpayer disagrees with
a preliminary assessment as entered by the taxing jurisdiction, the taxpayer may file a petition
for review with the taxing jurisdiction within 30 days from the date of entry of the preliminary
assessment setting out the specific objections to the preliminary assessment. If a petition
for review is timely filed, or if the taxing jurisdiction otherwise deems it necessary, the
license officer of the municipality shall schedule a conference with...
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32-6-56
Section 32-6-56 Powers of Commissioner of Revenue as to reciprocal agreements with other states,
etc., for registration of vehicles on an apportionment or allocation basis. Notwithstanding
any other provisions of this Code, the Commissioner of the Department of Revenue is hereby
authorized and empowered to enter into reciprocal agreements on behalf of this state with
the duly authorized representatives of any of the states of the United States, the District
of Columbia, or a state or province of a foreign country or a territory or possession of either
the United States or of a foreign country providing for the registration of vehicles on an
apportionment or allocation basis. In exercising the authority granted to him or her by this
section, the commissioner is expressly authorized and empowered to enter into and to become
a member of the International Registration Plan or such other designation that may, from time
to time, be given to such plan, developed by the American Association of...
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40-19-2
Section 40-19-2 To whom tax paid; Motor Carrier Fund, exemptions. (a) The mileage tax required
under the provisions of this chapter to be paid by the contract carriers and common carriers,
subject to the provisions of this chapter, to the state as compensation for use of the public
highways of the state shall be paid to the Department of Revenue as required under this chapter.
All said mileage taxes, fees, and penalties collected by the Department of Revenue shall be
paid into the Treasury upon receipt thereof and shall be kept separate and apart by the Treasurer
in said fund, to be known as the Motor Carrier Fund. (b) All tour buses are exempt from the
tax imposed by this chapter. (c) All vehicles used as a "chartered party" vehicle
and used in support of a "charter party" contract in compliance with International
Registration Plan (IRP), requirements shall be exempt from the tax imposed by this chapter
when used in support of a charter party contract. (Acts 1935, No. 194, p. 256;...
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45-17-90.40
Section 45-17-90.40 Definitions. For the purposes of this subpart, the following terms shall
have the respective meaning ascribed by this section: (1) AUTHORIZED MUNICIPALITIES. The Cities
of Sheffield, Tuscumbia, Muscle Shoals, Cherokee, Littleville, Leighton, and Florence. (2)
COUNTY. Colbert County which is authorized to levy excise taxes pursuant to the provisions
of this subpart. (3) GASOLINE. Gasoline, naphtha and other liquid motor fuels or any device
or substitute therefor commonly used in internal combustion engines; provided, that such term
shall not be held to apply to those products known commercially as "kerosene oil,"
"fuel oil," or "crude oil" when used for lighting, heating, or industrial
purposes. (4) LOCAL PUBLIC CORPORATION. A public corporation incorporated in either Colbert
County or Lauderdale County pursuant to Chapter 99B of Title 11, Article 9, commencing with
Section 11-47-210, of Chapter 47 of Title 11, or any other public corporation organized under
the laws...
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45-43-246.62
(a) The County Commission of Lowndes County shall levy, in addition to all other taxes, including,
but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license
tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount of the
tax authorized to be levied upon each person, firm, or corporation engaged in the business
of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing
of tangible personal property, and any parts of such machines or any motor vehicle,
truck trailer, semitrailer, or house trailer shall be an amount determined by the county commission.
Provided, however, when any used motor vehicle, truck trailer, semitrailer, or house trailer
is taken in trade, or in a series of trades, as a credit or part payment on the sale of a
new or used vehicle, the amount of the tax determined by the county commission shall be paid
on the net difference, that is, the price of the new or...
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45-43-246.82
The County Commission of Lowndes County shall levy, in addition to all other taxes, including,
but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license
tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount of the
tax levied pursuant to this subpart upon each person, firm, or corporation engaged in the
business of selling at retail machines used in mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, and any parts of such machines or
any motor vehicle, truck, truck trailer, semitrailer, or house trailer shall be an amount
determined by the county commission. Provided, however, when any used motor vehicle, truck,
truck trailer, semitrailer, or house trailer is taken in trade, or in a series of trades,
as a credit or part payment on the sale of a new or used vehicle, the amount of the tax determined
by the county commission shall be paid on the net difference, that is, the price...
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