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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and
phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for
tax or payments required to be made in lieu thereof. An abatement of transaction taxes imposed
under Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve
the seller from the obligation to collect and pay over the transaction tax as if the sale
were to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED
TRANSACTION TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments
required to be made in lieu thereof, on tangible personal property and taxable services incorporated
into an industrial development property, the cost of which may be added to capital account
with respect to the property, determined without regard to any rule which...
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32-8-86
Section 32-8-86 Removed, falsified or unauthorized identification number, registration
or license plate; seizure of vehicle, part, etc., when number altered, etc.; disposition of
forfeited property. (a) A person who willfully removes or falsifies an identification number
of a vehicle, engine, transmission or other identifiable component part of a vehicle is guilty
of a Class A misdemeanor and shall be punished as required by law. (b) A person who, willfully
and with intent to conceal or misrepresent the identity of a vehicle, engine, transmission
or other identifiable component part of a vehicle or removes or falsifies an identification
number of the same is guilty of a Class C felony and shall be punished as required by law.
(c) A person who buys, receives, possesses, sells or disposes of a vehicle, or an engine,
transmission or other identifiable component part of a vehicle, knowing that an identification
number of the same has been removed or falsified, is guilty of a Class A...
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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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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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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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23-1-273
Section 23-1-273 Erection or maintenance of signs - Prohibited in adjacent areas; exceptions.
No sign shall, subject to the provisions of Section 23-1-274, be erected or maintained
in an adjacent area after February 10, 1972, nor shall any outdoor advertising sign, display,
or device with the purpose of its message being read from the main-traveled way of an interstate
highway or primary highway be erected after April 11, 1978, outside of an urban area beyond
660 feet of the nearest edge of right-of-way of an interstate or primary highway, except the
following: (1) Directional and official signs, including, but not limited to, signs pertaining
to natural wonders, scenic and historical attractions, safety rest areas, and information
centers, which are authorized by the director, under promulgated rule, and which comply with
regulations promulgated by the director relative to their lighting, size, number, spacing,
and other such requirements as may be appropriate to implement this...
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32-1-1.1
Section 32-1-1.1 Definitions. The following words and phrases when used in this title,
for the purpose of this title, shall have meanings respectively ascribed to them in this section,
except when the context otherwise requires: (1) ALLEY. A street or highway intended to provide
access to the rear or side of lots or buildings in urban districts and not intended for the
purpose of through vehicular traffic. (2) ARTERIAL STREET. Any United States or state numbered
route, controlled-access highway, or other major radial or circumferential street or highway
designated by local authorities within their respective jurisdictions as part of a major arterial
system of streets or highways. (3) AUTHORIZED EMERGENCY VEHICLE. Such fire department vehicles,
police vehicles, and ambulances as are publicly owned, and such other publicly or privately
owned vehicles as are designated by the Secretary of the Alabama State Law Enforcement Agency
or the chief of police of an incorporated city. (4) BICYCLE....
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33-5-100
Section 33-5-100 Unauthorized alteration or removal of identification number or registration
information; forfeiture. (a) As used in this section, the following words have the
following meanings: (1) FALSIFY. The term includes alter and forge. (2) IDENTIFIABLE COMPONENT
PART. The term includes any part of a vessel or outboard motor that has an identifying number
stamped, molded, engraved, cast, or placed on it by the manufacturer or any part that can
be identified by other means as being a part of a particular vessel or outboard motor. (3)
IDENTIFICATION NUMBER. The term includes an identifying number, engine number, outboard motor
number, or other distinguishing number or mark placed on a vessel, outboard motor, vessel
trailer, or the engine, transmission, or other component part of a vessel, by its manufacturer
or by authority of the Department of Conservation and Natural Resources or in accordance with
the laws of another state or country. (4) REMOVE. The term includes deface,...
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40-17-350
Section 40-17-350 Transportation of motor fuel; inspections. (a) Each person operating
a refinery or terminal in Alabama shall prepare and provide to the driver of every highway
vehicle receiving motor fuel at the facility a shipping document setting out on its face the
destination state as represented to the terminal operator by the shipper or the shipper's
agent. Failure to comply with this subsection may result in a department imposed penalty of
not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000), to
be multiplied by the sum of the current violation plus prior violations of this subsection.
(b) Every person transporting motor fuel in Alabama in a highway vehicle other than in its
supply tank shall carry on board a shipping document issued by the facility where the motor
fuel was obtained. The shipping document shall set out on its face the state of destination
of the motor fuel transported in the highway vehicle. Violation of this subsection...
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36-14-1
Section 36-14-1 Duties generally. It is the duty of the Secretary of State: (1) To keep
the state seal, the original statutes and public records of the state, and the records and
papers belonging to the Legislature, keeping the papers of each house separate. (2) To attest
commissions and all other public documents from the executive of the state and, when necessary,
to affix the seal of the state thereto and to certify the same in his or her official capacity.
(3) To record, in books proper for that purpose, all grants and patents issued by the state.
(4) To keep all books, maps, and other papers appertaining to the survey of lands belonging
to the state and the books and papers belonging to the land office. (5) To keep in his or
her office the books, maps, and field notes of the late surveyor general of the United States
for this state which are public archives of the state and, upon application, to give certified
copies of the same, which shall be received in evidence in any of the...
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