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40-19-1
Section 40-19-1 Definitions. The following words, terms and phrases, when used in this chapter,
shall have meanings ascribed to them in this section, except where the context clearly indicates
a different meaning: (1) VEHICLE TRANSPORTING PROPERTY. A straight truck with two axles, a
trailer, a truck semitrailer with three axles, and a straight truck with three axles. (2)
MOTOR CARRIER. Any person, firm, partnership, association, joint stock company, corporation,
lessee, trustee, or receiver appointed by any court controlling, operating, or managing any
motor vehicle used for the transportation of persons or property for hire. (3) DEPARTMENT.
The Department of Revenue of the State of Alabama. (4) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (5) TAXPAYER. Any person, firm, partnership, association, joint stock
company, corporation, lessee, trustee, or receiver appointed by any court liable for taxes
under this chapter. (6) PERSON. Any individual, firm,...
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32-1-1.1
so constructed as to carry a load other than a part of the weight of the vehicle and load so
drawn. (85) URBAN DISTRICT. The territory contiguous to and including any street which is
built up with structures devoted to business, industry, or dwelling houses situated at intervals
of less than 100 feet for a distance of a quarter of a mile or more. (86) VEHICLE. Every device
in, upon, or by which any person or property is or may be transported or drawn upon a highway,
excepting devices moved by human power or used exclusively upon stationary rails or tracks
or electric personal assistive mobility devices; provided, that for the purposes of this title,
a bicycle or a ridden animal shall be deemed a vehicle, except those provisions of
this title, which by their very nature can have no application. (Acts 1980, No. 80-434, p.
604, §1-100; Acts 1981, No. 81-803, p. 1412, §1; Acts 1985, 2nd Ex. Sess., No. 85-998, p.
366, §1; Act 2003-342, p. 851, §1; Act 2018-286, §1; Act 2019-437, §1.)...
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45-49-252
INCINERATION. A controlled process by which solid, liquid, or gaseous combustible wastes are
burned and changed into gases, and the residue produced contains little or no combustible
material. (20) INDUSTRIAL SOLID WASTE. Solid waste that results from industrial processes
and manufacturing. (21) INFECTIOUS WASTES. Those wastes resulting from the operation of medical
clinics, hospitals, abattoirs, and other facilities producing waste which may consist of,
but are not limited to, human and animal parts, contaminated bandages, pathological
specimens, hypodermic needles, contaminated clothing, and surgical gloves. (22) NON-RESIDENTIAL
SOLID WASTE. Solid waste from agricultural, commercial, industrial, or institutional activities
or from parcels of property occupied by six or more residential units unless exempt by the
Mobile County Commission from mechanical pickup requirements. (23) PERSONS. Any individual,
partnership, copartnership, firm, company, public or private corporation,...
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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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32-18-1
Section 32-18-1 Definitions. For the purposes of this chapter, the following terms shall have
the meanings indicated: (1) PERSON. Every natural person, firm, copartnership, association,
or corporation. (2) OPERATOR. Every person who is in actual physical control of a motor vehicle
upon a street, alley, or thoroughfare. (3) MOTOR VEHICLE. Any vehicle propelled by any power
other than muscular power, including traction engines, tractor cranes, power shovels, road
building machines, road rollers, road sweepers, and sand spreaders, which are self-propelled;
and trailers, semitrailers, and motorcycles. This definition shall not include traction engines,
tractor cranes, power shovels, road building machines, road rollers, road sweepers, and sand
spreaders which are not self-propelled; or tractors used exclusively for agricultural purposes,
well drillers, electric trucks with small wheels used in factories, warehouses, and railroad
stations and operated principally on private property and...
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37-3-2
Section 37-3-2 Definitions. The following words and phrases used in this chapter, where not
in conflict with the context, shall have the following meanings: (1) BROKER. Any person not
included in the term "motor carrier" and not a bona fide employee or agent of any
such carrier, who or which, as principal or agent, sells or offers for sale any transportation
of property other than that transported by common carriers of passengers, subject to this
chapter, or negotiates for or holds itself out by solicitation, advertisement, or otherwise
as one who sells, provides, furnishes, contracts, or arranges for the transportation. (2)
CERTIFICATE. A certificate of public convenience and necessity issued under this chapter to
common carriers by motor vehicle. (3) COMMON CARRIER BY MOTOR VEHICLE. Any person who or which
undertakes, whether directly or by a lease or other arrangement, to transport passengers or
property or any class or classes of property for the general public in the State of...
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32-8-2
regularly engaged in the business of manufacturing, constructing, assembling, importing, or
distributing new motor vehicles, either within or without this state. (9) MOTOR VEHICLE. The
term shall include all of the following: a. Every automobile, motorcycle, mobile trailer,
semitrailer, truck, truck tractor, trailer, and other device that is self-propelled or drawn,
in, upon, or by which any person or property is or may be transported or drawn upon a public
highway except such as is moved by animal power or used exclusively upon stationary
rails or tracks. b. Every trailer coach and travel trailer manufactured upon a chassis or
undercarriage as an integral part thereof drawn by a self-propelled vehicle. (10) NEW VEHICLE.
A motor vehicle that has never been the subject of a first sale for use by a new motor vehicle
dealer as defined in Section 40-12-390 or an equivalently licensed dealer in another state
and includes, among others, vehicles maintained in a dealer's inventory, vehicles...
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40-12-240
Section 40-12-240 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama Department
of Revenue. (2) ESTABLISHED PLACE OF BUSINESS. A place actually occupied either continuously
or at regular periods at or from which a business or a part thereof is transacted. (3) FARM
TRACTOR. Every motor vehicle designed and used primarily as a farm implement for drawing plows,
mowing machines, and other implements designed and used for agricultural purposes and only
incidentally moved upon public highways. (4) FARMER. An individual, partnership, cooperative
corporation, or other entity actively engaged in agriculture or agricultural activities as
the same are circumscribed and defined in paragraphs a. and b. of Section 41-14-51(1). (5)
FLEET. A group of similarly classified fleet vehicles comprised of 50 or more units or other
amount as prescribed by the department. (6) FLEET OPERATOR. A person,...
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37-3-4
Section 37-3-4 Exemptions. (a) This chapter shall not be construed to apply to: (1)a. School
buses or other motor vehicles which are owned by county boards of education or under contract
with county boards of education, regardless of whether or not the school buses and other motor
vehicles are being used exclusively for the transportation of school children and school teachers
to and from school and provided the school buses and other motor vehicles do not take on passengers
for fare on a certificated route. b. Motor vehicles for hire while operating wholly within
the limits of a city or incorporated town or within the police jurisdiction thereof, or between
two or more incorporated towns or cities whose city limits join or are contiguous or whose
police jurisdictions join or are contiguous. c. Motor vehicles while used in the transportation
of property when the owner of the vehicle is legally and regularly engaged in the business
of selling such property and is the owner and has the...
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37-9-2
Section 37-9-2 Definitions. As used in this chapter, unless the context otherwise requires:
(1) AIR CARRIER. This term includes both a common carrier by aircraft and a contract carrier
by aircraft. (2) AIR COMMERCE. The carriage by aircraft of persons or property, or any class
or classes thereof, for compensation or hire in intrastate commerce in this state, including
such aircraft operations of carriers by rail, water or motor vehicle, and/or express or forwarding
companies, except pilot training, flight instruction, sale of property and services for aircraft,
engines and accessories. (3) AIRCRAFT. Any contrivance now known or hereafter invented, used,
or designed for navigation of or flight in the air. (4) BROKER. Any person not included in
the term "air carrier" and not a bona fide employee or agent of any such carrier,
who or which, as principal or agent, sells or offers for sale any transportation subject to
this chapter, or negotiates for or holds himself, or itself, out by...
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