45-40-245.32
Section 45-40-245.32 Authorization of levy of use tax. (a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property in the county as hereinafter provided in this section: (1) An excise tax is hereby authorized to be levied and imposed on the storage, use, or other consumption in the county of tangible personal property not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft of more than 50 tons burden purchased at retail on or after the effective date of such tax, for the storage, use, or other consumption in the county on or after the effective date of such tax, at the rate of not exceeding one percent of the sale price of such property, except as provided in subdivisions (2), (3), (4), and (5). (2) An excise tax is hereby authorized to be levied and imposed on the storage, use,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.32.htm - 6K - Match Info - Similar pages
8-32-2
Section 8-32-2 Definitions. As used in this chapter, the following terms shall have the following meanings: (1) ADMINISTRATOR. The person designated by a provider to be responsible for the administration of service contracts or the service contracts plan or to make the filings required by this chapter. (2) COMMISSIONER. The Commissioner of Insurance of this state. (3) CONSUMER. A natural person who buys, primarily for personal, family, or household purposes, and not for resale, any tangible personal property normally used for personal, family, or household purposes and not for commercial or research purposes. (4) MAINTENANCE AGREEMENT. A contract of limited duration that provides for scheduled maintenance only. (5) MANUFACTURER. A person that is one of the following: a. A manufacturer or producer of property that sells the property under its own name or label. b. A subsidiary of the person who manufactures or produces the property. c. A corporation which owns at least 80 percent of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-32-2.htm - 6K - Match Info - Similar pages
22-36-2
Section 22-36-2 Definitions. For the purposes of this chapter, unless otherwise indicated, the following terms shall have the meanings respectively ascribed to them by this section: (1) COMMISSION. The Alabama Environmental Management Commission. (2) DEPARTMENT. The Alabama Department of Environmental Management. (3) DIRECTOR. The Director of the Alabama Department of Environmental Management. (4) OPERATOR. Any person in control of, or having responsibility for, the daily operation of an underground storage tank. (5) OWNER OF AN UNDERGROUND STORAGE TANK: a. In the case of an underground storage tank in use on November 8, 1984 or brought into use after that date, any person who owns an underground storage tank used for the storage, use, or dispensing of regulated substances, and b. In the case of any underground storage tank in use before November 8, 1984 but no longer in use on that date, the present owner of the tank and any person who owned such tank immediately before the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-36-2.htm - 4K - Match Info - Similar pages
32-7-2
Section 32-7-2 Definitions. For the purposes of this chapter, the following terms shall have the meanings respectively ascribed to them in this section, except in those instances where the context clearly indicates a different meaning: (1) DIRECTOR. The Director of Public Safety of the State of Alabama. (2) JUDGMENT. Any judgment which shall have become final by expiration without appeal of the time within which an appeal might have been perfected, or by final affirmation on appeal rendered by a court of competent jurisdiction of any state or of the United States, upon a cause of action arising out of the ownership, maintenance or use of any motor vehicle, for damages, including damages for care and loss of services, because of bodily injury to or death of any person, or for damages because of injury to or destruction of property, including the loss of use thereof, or upon a cause of action on an agreement of settlement for those damages. (3) LICENSE. Any license, temporary instruction...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-7-2.htm - 3K - Match Info - Similar pages
34-9-9
Section 34-9-9 Exercise of independent professional judgment by dentists; prohibited business arrangements or relationships; penalties. (a) No person other than a dentist licensed pursuant to this chapter or a 501(c)(3) entity registered under Section 34-9-7.2 may do any of the following: (1) Employ a dentist or dental hygienist in the operation of a dental office. (2) Place in the possession of a dentist, dental hygienist, or other agent such dental material or equipment as may be necessary for the management of a dental office on the basis of a lease or any other agreement for compensation for the use of such material, equipment, or offices. (3) Retain the ownership or control of dental equipment, material, or office and make the same available in any manner for the use of a dentist, dental hygienist, or other agent. (4) The term "person," as used in this section, shall not in any way pertain to state, county, municipal, or city institutions but shall be deemed to include any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-9-9.htm - 3K - Match Info - Similar pages
45-8-243
Section 45-8-243 Levy of tax; failure to add tax or refund or absorption of tax; disposition of funds; affixing of tax stamps; rules and regulations; construction and application. (a) The Calhoun County Commission is hereby authorized to impose upon every person, firm, corporation, club, association, partnership, or other legal entity who or which sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Calhoun County a county privilege, license, or excise tax in the following amounts: (1) Three cents ($0.03) for each package of cigarettes, made of tobacco or any substitute therefor. (2) Three cents ($0.03) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner as to be suitable for smoking in a pipe or cigarette. (3) Three cents ($0.03) for each sack, plug, package, or other container of chewing tobacco, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-243.htm - 6K - Match Info - Similar pages
9-8A-1
Section 9-8A-1 Definitions. The following words and phrases used in this chapter, and others evidently intended as the equivalent thereof, shall, in the absence of clear implication herein otherwise, have the following respective meanings: (1) ALLOCATED FUNDS. That portion of the funds appropriated to the commission that are allocated by the commission to the soil and water conservation district in each county of the state. (2) AUTHORIZED INVESTMENTS. Bonds or other obligations of, or guaranteed by, the United States of America or the state, or interest bearing bank and savings and loan association deposits or obligations, obligations of any agency of the United States of America, any obligations in which a state chartered savings and loan association may invest its funds, any agreement to repurchase any of the foregoing, or any thereof. (3) COMMISSION. The Alabama Agricultural and Conservation Development Commission organized pursuant to the provisions of the Constitution of Alabama...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-8A-1.htm - 4K - Match Info - Similar pages
20-1-20
Section 20-1-20 Definitions. When used in this chapter, the following words and phrases shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) ARTICLE. When referring to food or drugs, such term is used in the broad and comprehensive sense and has reference to the food product or the drug product in question. (2) BABY FOOD. A food which purports to be or is represented for special dietary use as a food for babies by reason of its special formulation or its particular suitability for children under two years of age. (3) BOARD. The State Board of Agriculture and Industries. (4) CLASS A FOODS. Baby food, infant formula, and potentially hazardous food. (5) COMMISSIONER. The Commissioner of Agriculture and Industries. (6) DEALER. A manufacturer, wholesaler, retailer, jobber, and similar establishments, mobile or permanent, engaged in the sale of food for consumption on premises. (7) DEPARTMENT. The Department of Agriculture and Industries. (8)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/20-1-20.htm - 4K - Match Info - Similar pages
28-3A-1.5
Section 28-3A-1.5 Nonprofit special events retail license. (a) Definitions. As used in this section and Section 28-3A-6, the following words shall have the following meanings: (1) NONPROFIT SPECIAL EVENTS RETAIL LICENSE. A license issued pursuant to subsection (b) for the sale of beer, wine, or liquor. (2) QUALIFYING ORGANIZATION. A bona fide nonprofit organization operating in the state that satisfies all of the following requirements: a. Operates without profit to the organization's members. b. Is exempt from taxation under Section 501 of the Internal Revenue Code. c. Satisfies at least one of the following requirements: 1. Has been continuously in existence in the state for a minimum of three years. 2. Is affiliated with a parent organization that has been in existence in the state for a minimum of three years. 3. Has reorganized and is continuing its mission under a new name on file with the Secretary of State and with a new tax identification number after having satisfied the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-1.5.htm - 3K - Match Info - Similar pages
33-2-180
Section 33-2-180 Definitions. Where used in this article the following words and terms shall be given the following respective meanings unless the context hereof clearly indicates otherwise: (1) CODE. The Code of Alabama 1975, as amended. (2) DEPARTMENT. Alabama State Docks Department created in Chapter 1 of Title 33. (3) DIRECTOR. The Director of State Docks provided for in Section 33-1-3. (4) DOCKS FACILITIES. Docks and all kinds of docks facilities, including elevators, compresses, conveyors, warehouses, water and rail terminals, bulk handling facilities, coal handling facilities, grain elevator facilities, wharves, piles, quays, cold storage facilities, loading and unloading facilities, and other related structures, facilities, equipment, property and improvements of every kind needful for the convenient use of same, in aid of commerce and use of the waterways of the state, now or hereafter existing, that are now or hereafter owned or held, are or are to be under the management and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/33-2-180.htm - 4K - Match Info - Similar pages
|