40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) There is hereby levied, in addition
to all other taxes of every kind now imposed by law, and shall be collected, as herein provided,
a privilege or license tax against the person on account of the business activities engaged
in and in the amount to be determined by the application of rates against gross receipts,
as follows: Upon every person, firm or corporation engaged or continuing within this state
in the business of contracting to construct, reconstruct or build any public highway, road,
bridge, or street, an amount equal to five percent of the gross receipts derived from performance
of such contracts. The term "gross receipts" is herein defined to include only those
amounts derived and received by the contractor from the performance of such contracts. (b)
The proceeds of the taxes levied by this section, after deduction of the cost of administration
and collection of such taxes, shall be distributed as follows: (1)...
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44-1-23
Section 44-1-23 Legal counsel. The state youth services director shall be authorized, subject
to the provisions of the state merit system law, to appoint legal counsel for the department.
Such counsel shall be commissioned as assistant attorney generals; except, that they shall
devote their entire time to the business of the department. Salaries for such counsel will
be paid by the department. (Acts 1973, No. 816, p. 1261, §16.)...
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12-17-226.16
Section 12-17-226.16 Utilization of community programs and drug court programs; election to
opt into this division. (a) A district attorney, to the extent practicable, may enter into
an agreement with a community correction entity, to utilize the services of existing community
corrections programs established pursuant to Section 15-18-170, or faith based community programs,
which are certified by the Alabama Department of Mental Health, to provide for the supervision
of defendants participating in a pretrial diversion program established under this division.
The district attorney may enter into an agreement with a drug court entity to utilize the
services of existing certified drug court programs established pursuant to Section 12-23A-4,
provided that the district attorney determines it would serve the best interest of justice
and the community. (b) Notwithstanding subdivision (2) of subsection (b) of Section 12-17-226.11,
if, upon enactment of this legislation, a pretrial diversion...
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23-1-28
Section 23-1-28 Legal division - Offices, etc.; expenses. The chief counsel and the assistant
counsel shall be furnished with offices, necessary stenographic and clerical help, subject
to the provisions of the state Merit System law, and office equipment, stationery, and postage
and shall be allowed traveling expenses when traveling on business of the state pursuant to
Article 2 of Chapter 7 of Title 36, all to be paid by the State Department of Transportation
from funds appropriated or otherwise available therefor. (Acts 1963, No. 581, p. 1267, §4.)...

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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
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11-51-181
Section 11-51-181 Time of collection; inspection of reports by municipal governing body. Municipal
taxes collected by the Department of Revenue shall be collected at the same time and along
with the collection by the department of taxes levied and collected for the state under the
provisions of Sections 40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36,
40-23-37, except for those provisions relating to the tax rate, 40-23-38, Article 2 of Chapter
23 of Title 40, and Sections 40-26-1 to 40-26-21, inclusive, and all reports required to be
made to the Commissioner of Revenue under this division shall, on request made to the Department
of Revenue, be made available for inspection by the governing body of the city or town or
its designated agent at reasonable times during business hours. (Acts 1965, 1st Ex. Sess.,
No. 203, p. 272, §2; Acts 1969, Ex. Sess., No. 176, p. 242; Act 98-192, p. 310, §3.)...

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2-15-69
Section 2-15-69 Right of entry and inspection by commissioner, State Veterinarian, etc.; interference
with performance of duties by commissioner, State Veterinarian, etc. (a) The commissioner,
the State Veterinarian or their duly authorized agent, including livestock market inspectors
and livestock theft investigators of the department, are hereby authorized and may enter upon
the premises of any livestock market or into any buildings on such premises at all reasonable
hours for the purpose of examining and inspecting such premises, buildings or other structures
located on such premises in enforcing the provisions of this division. The commissioner, the
State Veterinarian or their duly authorized agents, including livestock markets inspectors
and livestock theft investigators, shall also have access during business hours of the day
to the livestock markets' records relating to the receipt, keeping, handling, sale and delivery
of livestock for examination and inspection in carrying out...
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23-1-241
Section 23-1-241 Definitions. For the purposes of this division, the following terms shall
have the meanings respectively ascribed to them by this section: (1) AUTOMOBILE RECYCLER.
Any establishment or place of business which is maintained, used, or operated for storing,
keeping, buying or selling wrecked, scrapped, ruined, or dismantled motor vehicles or motor
vehicle parts. (2) DIRECTOR. The State Department of Transportation. (3) INTERSTATE SYSTEM.
That portion of the national system of interstate and defense highways located within this
state or officially designated, or as may hereafter be so designated, by the director and
approved by the United States Department of Transportation pursuant to the provisions of Title
23, United States Code, "Highways." (4) JUNK. Old or scrap copper, brass, rope,
rags, batteries, paper trash, rubber debris, waste or junked, dismantled or wrecked automobiles,
or parts thereof, iron, steel, and other old or scrap ferrous or nonferrous material. (5)...

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23-1-278
Section 23-1-278 Enforcement of division generally. (a) Any sign erected or maintained in an
adjacent area after February 10, 1972, and any outdoor advertising sign, display, or device
erected with the purpose of its message being read from the main-traveled way of any interstate
highway or primary highway outside of an urban area and beyond 660 feet of the right-of-way
after April 11, 1978, in violation of the provisions of this division or the rules and regulations
promulgated under the provisions of this division may be removed by the director upon 30 days'
prior notice by certified or registered mail to the owner thereof and to the owner of the
land on which said sign is located or through court proceedings at the option of the director.
No notice shall be required to be given to the owner of the sign or to a property owner whose
name is not stated on the sign or on the structure on which it is displayed or whose address
is not stated thereon and is not on file with the director....
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