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27-17A-2
Section 27-17A-2 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) ALTERNATIVE CONTAINER. A nonmetal receptacle or enclosure, without ornamentation
or a fixed interior lining, which is designed for the encasement of human remains and which
is made of cardboard, pressed-wood, composition materials (with or without an outside covering),
or pouches of canvas or other materials. (2) ARRANGEMENT CONFERENCE. The meeting occurring
either at need or preneed between the seller and the purchaser during which funeral or cemetery
merchandise and services are discussed. (3) ARRANGEMENT CONFERENCE FEE. The charge to the
purchaser in conjunction with the arrangement conference. (4) AT NEED. At the time of death,
or immediately following death. (5) AUTHORIZING AGENT. One who is lawfully authorized to control
the final disposition of human remains. (6) BELOW-GROUND CRYPT. A preplaced enclosed chamber,
which is usually constructed of reinforced concrete,...
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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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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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9-11-22
Section 9-11-22 Commercial fishing equipment required to be affixed with tags; identifying
information. (a) Notwithstanding any other provision of law, all commercial fishing equipment
used in the waters of this state shall be affixed with a tag which has information adequate
to identify the commercial fisherman owning the equipment imprinted on the tag. The Commissioner
of Conservation and Natural Resources shall adopt rules requiring the use of a unique identification
number or license number to identify the owner of commercial fishing equipment without requiring
the disclosure of the owner's Social Security number, home address, or other sensitive personally
identifying information. (b) A violation of this section shall be a Class B misdemeanor. (Acts
1995, No. 95-214, p. 351, §1; Act 2019-308, §1.)...
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41-9-295
Section 41-9-295 Commercial fishing restrictions. The commission may restrict, when necessary,
as determined in writing in the sole discretion of the Commissioner of Conservation and Natural
Resources, the activities of commercial fishing vessels in or around known underwater cultural
resources when the likelihood of damage to or any alterations of the cultural resources is
deemed evident. The restricted area shall encompass only the immediate area of the resource
so as not to unduly disrupt fishing operations. (Act 99-595, p. 1364, §6.)...
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40-23-37
Section 40-23-37 Agricultural machinery and equipment - Tax imposed; rate. There is hereby
levied, in lieu of the state sales tax levied by Section 40-23-2, 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 sales, or gross receipts, as the case
may be as follows: Upon every person, firm or corporation engaged or continuing within this
state in the business of selling at retail any machine, machinery or equipment which is used
in planting, cultivating and harvesting farm products, or used in connection with the production
of agricultural produce or products, livestock or poultry on farms, and the parts of such
machines, machinery or equipment, attachments and replacements therefor which are made or
manufactured for use on or in the operation of such machine, machinery or equipment, and which
are necessary to and customarily used in the operation of such machine,...
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23-1-50.1
Section 23-1-50.1 Road machinery and equipment management program; Equipment Management Surplus
Reserve Account. (a) It is the intent of the Legislature to give the State Department of Transportation
authority to accumulate depreciation, equipment replacement allowances, and salvage value
on road machinery and equipment sufficient to upgrade, replace, or make extraordinary repairs
to the road machinery and equipment of the State Department of Transportation, as determined
by a road machinery and equipment management program to be developed by the department. (b)
Unless the context clearly indicates otherwise, the following words and phrases will have
the following meanings: (1) STATE DEPARTMENT OF TRANSPORTATION DIVISIONS. Those divisions
of the Department of Transportation responsible for road construction and maintenance over
a specified geographic area of the state. (2) DEPRECIATION. That process of allocating the
original cost per fixed asset over the productive life of the asset...
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40-10-187
Section 40-10-187 Tax lien certificate. (a) The tax collecting official shall make, execute,
and deliver a tax lien certificate to each purchaser at a tax lien sale or auction or to each
assignee thereafter and shall collect from the purchaser or assignee a fee of five dollars
($5) for each tax lien certificate. The tax lien certificate shall be in a form provided by
the Department of Revenue and shall also include a certificate of redemption form as provided
in Section 40-10-194. (b) A tax lien certificate shall evidence the auction or sale or assignment
to the holder of the tax lien certificate of the delinquent and unpaid taxes, penalties, interest,
fees, and costs set forth therein and represented by the tax lien. (c) A tax lien certificate
shall bear the interest rate per annum as bid on by the purchaser at the tax lien auction
or as agreed upon by the purchaser at the tax lien sale, until the tax lien certificate is
redeemed as provided pursuant to Section 40-10-193. (d) The tax...
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45-48-70.20
Section 45-48-70.20 Purchasing of used equipment prohibited. No used or secondhand trucks or
road machinery shall be purchased for the county, nor shall any purchase be made or any contract
of sale or lease-sale or for the leasing, renting, or hiring of any vehicles or other equipment
be entered into unless the contractor certifies that the sale price or the hire or rental
fee, as the case may be, charged Marshall County will not exceed the like charge made by him
or her to other counties for like equipment, or its use, during the year in which the contract
with Marshall County is made. If any such seller or lessor, during such period sells or leases
any like equipment to another county, then Marshall County shall be entitled to be reimbursed
the difference between the price it paid for such equipment or its use and the lowest charge
made to another county by such seller or lessor for like equipment or its use; and in addition
thereto to punitive damages in the sum of one thousand...
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40-23-38
Section 40-23-38 Agricultural machinery and equipment - Enforcement; application of administrative
provisions of this division. Section 40-23-37 shall be enforced by the Commissioner of Revenue
and the Department of Revenue in the same way, and subject to the same rules and regulations
as the state sales tax is enforced as provided in this division, and the administrative and
enforcement provisions of this division shall be applicable to the enforcement of Section
40-23-37 to the same extent as in the collection and enforcement of the state sales tax. (Acts
1965, No. 383, p. 516, §2.)...
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