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38-14-1
Section 38-14-1 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) DEPARTMENT. The Department of Human Resources. (2) ELIGIBLE INDIVIDUAL or FAMILY
MEMBER. A person whose household income is equal to or less than 80 percent of the median
household income for the state or less than 200 percent of the federal poverty guidelines,
whichever is greater. (3) EMERGENCY. Payments for necessary medical expenses of the account
owner or family member, expenses to avoid the eviction of the account owner from the account
owner's primary residence, and for necessary living expenses following a loss of income (4)
FIDUCIARY ORGANIZATION. Any nonprofit, fund-raising organization that is exempt from taxation
under Section 501(c)(3) of the Internal Revenue Code, as amended; any certified community
development financial institution; any credit union chartered under federal or state law;
or any Indian tribe as defined in Section 4(12) of the Native American...
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40-17-270
Section 40-17-270 Definitions. For the purpose of this article, the following words shall have
the following meanings: (1) AGREEMENT. The International Fuel Tax Agreement. (2) BASE JURISDICTION.
The member jurisdiction where qualified motor vehicles are based for vehicle registration
purposes. (3) COMMISSIONER. The Commissioner of the Department of Revenue. (4) DEPARTMENT.
The Department of Revenue. (5) IN-JURISDICTION DISTANCE. The total number of miles or kilometers
operated by a registrant's/licensee's qualified motor vehicles within a jurisdiction including
miles operated under an International Fuel Tax Agreement temporary permit. (6) JURISDICTION.
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 a foreign country.
(7) LICENSEE. A person who holds a valid International Fuel Tax Agreement license issued by
the base jurisdiction, as evidenced by an identification...
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40-23-261
Section 40-23-261 Filing of duplicate information returns. (a) The department is authorized
to require that every payment settlement entity, third party settlement organization, electronic
payment facilitator, or other third party acting on behalf of a payment settlement entity,
all as defined in Section 6050W of the Internal Revenue Code and referred to herein as a reporting
entity, required to file information reports pursuant to that section , within 30 days of
the filing due date, shall file with the department in such form and manner as prescribed
by the department either a duplicate of all such information returns or a duplicate of such
information returns related to taxpayers or participating payees, as defined in Section 6050W
of the Internal Revenue Code, with an Alabama address. The department may require that such
duplicate information returns be filed electronically. (b) The information received by the
department on a duplicate information return filed pursuant to this...
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41-14-35
Section 41-14-35 Security for deposits or accounts. (a) All public deposits, as defined in
Chapter 14A, of the state shall be secured to the extent and in the manner provided in Chapter
14A by any combination of the following securities and instruments, which may be issued and
held in either definitive or book-entry form: Direct obligations of the State of Alabama or
any other state of the United States; obligations of the United States government or that
are fully guaranteed as to payment of principal and interest by the United States; obligations
issued or guaranteed by any agency or instrumentality of the United States, including, without
limitation, the Government National Mortgage Association or any successor thereto, any Federal
Farm Credit Bank or any successor thereto, the Federal Housing Finance Board or any successor
thereto, the Federal Home Loan Bank System or any successor thereto, or any Federal Home Loan
Bank or any successor thereto; debt obligations, including, without...
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45-15-243.02
Section 45-15-243.02 Failure to collect tax; powers and duties of department; unavailability
of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing
in the business in Cleburne County for which the tax is levied to fail or refuse to add to
the sales price and collect from the purchaser the amount due on account of the tax herein
provided, to refund or offer to refund all or any part of the amount collected or absorb,
or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any
person, firm, corporation, club, or association violating this part shall be subject to a
civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars
($500). Each act in violation of this part shall constitute a separate offense. (b) The State
Department of Revenue or, as otherwise provided by resolution of the county commission, any
other entity shall collect all taxes levied pursuant to this part at the...
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45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor vehicles,
as defined by Section 40-12-240, from escaping taxation and to provide for the more efficient
assessment and collection of taxes due on same, no license shall be issued to operate a motor
vehicle on the public highways of this state, nor shall any transfer be made by the director
of the department as provided under this part, until the ad valorem tax on such vehicle shall
have been paid in the county for the preceding year, as evidenced by a receipt of the director
of the department where the owner of the vehicle resides, if the vehicle is owned by an individual;
and if the vehicle is owned by a firm, corporation, or association, then as evidenced by the
receipt of the director of the department in the county in which the motor vehicle is used
or operated; provided, that this section shall not apply to motor vehicles owned by dealers,
the state, counties, and municipalities. Every person,...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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11-30-1
Section 11-30-1 Definitions. For the purpose of this chapter the following terms shall have
the meanings subscribed to them by this section: (1) LIABILITY SELF-INSURANCE FUND. An entity
or entities, to be formed by two or more counties of Alabama for the purpose of pooling resources
and funds to self-insure such counties and/or their officers and employees acting in the line
and scope of their employment against: a. Loss for money damages which any person or other
entity is legally entitled to recover from a member county or its officers and employees for
damages suffered as a result of a claim as defined under this chapter. b. Damage to or loss
of property owned or leased by a member county. (2) MEMBER COUNTY. A county which elects to
pool its resources and funds with one or more other counties for the purpose of forming a
liability self-insurance fund. (3) CLAIM. Any claim or suit filed against a member county
for money damages which any person or other entity is legally entitled to...
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23-2-167
Section 23-2-167 Definitions. THIS SECTION WAS AMENDED BY ACT 2019-501 IN THE 2019 REGULAR
SESSION, EFFECTIVE JANUARY 1, 2024. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING.
As used in this article, the following words shall have the following meanings: (1) AUTHORITY.
The Alabama Toll Road, Bridge and Tunnel Authority, as defined in Section 23-2-142. (2) DEPARTMENT.
The Department of Transportation. (3) ELECTRONIC TOLL COLLECTION. A method of collecting tolls
or charges which is capable of charging an account holder the appropriate toll or charge including,
but not limited to, either of the following: a. The transmission of information from an electronic
device on a motor vehicle to the toll system, which information is used to charge the account
the appropriate toll or charge. b. The transmission of license plate information from a photo-monitoring
system to the toll system, which information is used to charge the account the appropriate
toll or charge. (4) ELECTRONIC...
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29-2-274
Section 29-2-274 Advisory subcommittees. The chair and vice chair of the committee shall jointly
create and appoint members to advisory subcommittees, as deemed necessary by the committee,
which shall include members of the committee and representatives from governmental agencies.
The Commissioner of the Alabama Department of Agriculture and Industries, or his or her designee,
shall be a member of each advisory subcommittee created. Each advisory subcommittee shall
be co-chaired by one legislative member of the advisory committee and one governmental entity
member having significant knowledge, experience, and expertise in the subject or subjects
the subcommittee is responsible for studying. The co-chairs of the advisory committees shall
reflect the racial, ethnic, gender, geographic, urban/rural, and economic diversity of the
state. The Alabama Department of Economic and Community Affairs may make recommendations to
the chair and vice chair of the committee for the appointment of...
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