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34-13-92
Section 34-13-92 Qualifications of applicants; examination requirements; fee. (a) In order
to qualify for a license as an embalmer, the applicant shall satisfy all of the following:
(1) Be a citizen of the United States or legally present in this state. (2) Be over 18 years
of age. (3) Be of good character. (4) Have completed a two-year course of apprenticeship under
an embalmer or embalmers licensed and engaged in practice as an embalmer in this state, and
shall have completed the required course of apprenticeship within a period of three consecutive
years, excluding time lost by interruption caused by the active duty of the applicant in the
military service of the United States or its allies during war or national emergency, and
excluding time lost by interruptions which the board deems excusable as caused by circumstances
beyond the control of the applicant. (5) Have completed a course of instruction in an embalming
school or college which has been approved by the board as defined...
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35-8A-410
Section 35-8A-410 Escrow of deposits. (a) As used in this section, except as otherwise provided,
the following terms shall have the following meanings: (1) HARD COSTS. Any and all costs associated
with the actual building and construction of the condominium project, including, but not limited
to, site preparation, building materials, shell features, interior enclosures, fit-out costs,
mechanical and electrical systems, and fixtures. The term hard costs does not include financing
costs, compensation paid to architects, engineers, consultants, sales persons, or attorneys
or for advertising or other marketing costs. (2) QUALIFIED PURCHASER. a. An individual, a
group of individuals, or an entity owned directly or indirectly solely by individuals where
each individual shall have an income of more than two hundred thousand dollars ($200,000)
for the calendar year immediately preceding the date of the purchaser's signing of the purchase
contract, or a joint income with his or her spouse of...
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36-15-1
Section 36-15-1 Duties generally. The Attorney General shall keep his or her office at the
capital city and perform the following duties: (1)a. He or she shall give his or her opinion
in writing, or otherwise, on any question of law connected with the interests of the state
or with the duties of any of the departments, when required by the Governor, Secretary of
State, Auditor, Treasurer, Superintendent of Education, Commissioner of Agriculture and Industries,
Director of Finance, Comptroller, State Health Officer, Public Service Commissioners, Commissioner
of Conservation and Natural Resources, or the Commissioner of the Department of Revenue or
any other officer or department of the state when it is made, by law, his or her duty so to
do, and he or she shall also give his or her opinion to the Chairman of the Judiciary Committee
of either house, when required, upon any matter under the consideration of the committee.
b. The Attorney General shall give his or her opinion, in writing...
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36-30-1
Section 36-30-1 Definitions; dependents; persons eligible for compensation. (a) For the purposes
of this chapter, the following words and phrases shall have the following meanings: (1) AWARDING
AUTHORITY. The State Board of Adjustment, created and existing pursuant to Article 4, Chapter
9 of Title 41. (2) COMPENSATION. The money benefits paid on account of injury or death which
occurred during the course of employment or activity as a peace officer or firefighter and
is in the nature of workers' compensation. (3) DEPENDENT CHILD. An unmarried child under the
age of 18 years, or one over the age of 18 who is physically or mentally incapacitated from
earning. (4) DIRECT AND PROXIMATE RESULT OF A HEART ATTACK OR STROKE. Death resulting from
a heart attack or stroke caused by engaging or participating in a situation while on duty
involving nonroutine stressful or strenuous physical law enforcement, fire suppression, rescue,
hazardous material response, emergency medical service, prison...
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38-10-2
Section 38-10-2 Definitions. (a) As used in this article, the following terms shall have the
following meanings unless the context clearly indicates otherwise: (1) DEPARTMENT. The Department
of Human Resources of the State of Alabama, including the state and county departments of
human resources. (2) CHILD. A child as described or defined by the Social Security Act and
amendments thereto and by state law. (3) SUPPORT. Support of a minor child and spousal support
when such spousal support is incidental to child support as required by Title IV-D of the
Social Security Act. (4) SUPPORT PROGRAMS. Locating absent parents, establishing paternity,
establishing or modifying support orders, enforcing support orders, collecting support and
related matters as described or defined by the Social Security Act and amendments thereto
and by state law. (5) ADC, AFDC, AID TO DEPENDENT CHILDREN, and AID TO FAMILIES WITH DEPENDENT
CHILDREN. Such terms shall have the same meaning and shall refer to the...
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40-18-35
Section 40-18-35 Deductions allowed to corporations. (a) The following items shall be deducted
from federal taxable income for purposes of computing taxable income under this chapter: (1)
Refunds of state and local income taxes. (2) Federal income tax paid or accrued during the
taxpayer's taxable year. The portion of federal income tax deductible by a corporation earning
income from sources both inside and outside of Alabama shall be determined by the ratio that
the corporation's taxable income, computed without the deduction for federal income tax, apportioned
and allocated to Alabama bears to the corporation's taxable income, computed without the deduction
for federal income tax, apportioned and allocated everywhere. (3) Interest income earned on
obligations of the United States. (4)a. Interest income earned on obligations of the State
of Alabama or its subdivisions or instrumentalities thereof to the extent included in gross
income for the purposes of federal income taxation. b....
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40-18-410
Section 40-18-410 (Per Section 40-18-416, this section is repealed following the close of fiscal
year 2020) Definitions. For the purposes of this article, the following words and phrases
shall have the following meanings: (1) ECONOMIC DEVELOPMENT ORGANIZATION. A local economic
development organization or a state economic development organization. (2) GROWING ALABAMA
CREDIT. The credit provided for in Section 40-18-413(a). (3) INDUSTRY OR BUSINESS. An entity
which would conduct at a site an activity that is primarily described in Section 40-18-372(1).
(4) LOCAL ECONOMIC DEVELOPMENT ORGANIZATION. Organizations which are determined by the Department
of Commerce to meet both of the following criteria: a. The organization is an Alabama entity
not operating for a profit, including, but not limited to, a municipality or county, an industrial
board or authority, a chamber of commerce, or some other foundation or Alabama nonprofit corporation
charged with improving a community or region of the...
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40-18-90
Section 40-18-90 Definitions. As used in this division, the following terms shall have the
following meanings, respectively, unless the context clearly indicates otherwise: (1) PERSON.
Individuals, firms, partnerships, companies, corporations, associations, trustees, receivers,
the State of Alabama, and any of its agencies, authorities, boards, bureaus, commissions,
departments, and instrumentalities, each incorporated municipality and any agencies, authorities,
boards, bureaus, commissions, and departments of such municipalities, and the several counties
of the State of Alabama and any agencies, authorities, boards, bureaus, commissions, and departments
of such counties, and any other political subdivisions of the State of Alabama by whatever
name or description. (2) STATE. The State of Alabama. (3) WINNINGS SUBJECT TO WITHHOLDING.
Proceeds from a wagering transaction in those amounts and sources as defined in 26 U.S.C.
ยง3402, as amended from time to time. (4) PROCEEDS FROM A WAGER....
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40-21-80
Section 40-21-80 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The Department of Revenue
of the State of Alabama. (2) DOMESTIC WATER. All water except water that is sold to persons
for use or consumption in industrial processes and not primarily for human consumption. (3)
GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services,
all receipts actual and accrued, without any deduction on account of the cost of the utility
services sold, the cost of the materials used, labor or service cost, interest paid, or any
other expenses whatever, and without any deductions on account of losses. (4) GROSS SALES.
The value proceeding or accruing from the furnishing of utility services, and including the
proceeds from the sale of any utility services handled on consignment by the taxpayer, without
any deduction on account of the cost of the utility services sold, the...
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41-10-51
Section 41-10-51 Definitions. When used in this article, the following terms shall have the
following meanings, respectively, unless the context clearly indicates otherwise: (1) STATE.
The State of Alabama. (2) COUNTY. Jefferson County in this state. (3) AUTHORITY. The Southern
Products Mart Authority authorized to be incorporated under the provisions of this article.
(4) BOARD or BOARD OF DIRECTORS. The board of directors of the authority. (5) DIRECTOR OF
FINANCE. The Director of Finance of the state. (6) SECRETARY OF THE ALABAMA DEPARTMENT OF
COMMERCE. The Secretary of the Alabama Department of Commerce of the state. (7) EXECUTIVE
SECRETARY TO THE GOVERNOR. The Executive Secretary to the Governor of the state. (8) STATE
TREASURER. The Treasurer of the state. (9) STATE TREASURY. The Treasury of the state. (10)
BOND. Any bond authorized to be issued pursuant to the provisions of this article, including
a refunding bond as hereinafter authorized. (11) COUPON. Any interest coupon...
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