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45-44-245
Section 45-44-245 Definitions; levy of tax; permit; fees. (a) When used in this section, the
following terms shall have the following meanings: (1) PERSON. Any individual, firm, partnership,
corporation, association, or combination who, for a fee, severs clay, sand, or gravel within
Macon County. (2) PRODUCER. Any person engaging in the business of severing clay, sand, or
gravel for a fee from the soil within Macon County. (3) SEVERING. Cutting, mining, stripping,
or otherwise taking or removing clay, sand, or gravel from the soil within Macon County for
a fee. (b) In Macon County, the Macon County Commission may levy an additional severance fee
of seven cents ($.07) per ton on gravel or nine cents ($.09) per cubic yard, or two cents
($.02) per ton on sand and clay or three cents ($.03) per cubic yard, whichever is applicable,
on the severance of clay, sand, or gravel. These fees are levied and collected based upon
tons or yards sold. Each producer shall collect the fee from the...
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25-4-8
Section 25-4-8 Employer. (a) Employer, as used in this chapter, prior to January 1, 1978, shall
mean any employing unit which was so defined in this chapter prior to such date. After December
31, 1977, except as otherwise provided in this chapter, employer, as used in this chapter
shall mean: (1) Any employing unit which, after December 31, 1977: a. In any calendar quarter
in either the current or preceding calendar year paid, for service in employment, wages of
one thousand five hundred dollars ($1,500) or more; or b. For some portion of a day in each
of 20 different calendar weeks, whether or not such weeks were consecutive, in either the
current or the preceding calendar year, had in employment at least one individual (irrespective
of whether the same individual was in employment in each such day). (2) Any employing unit
which, having become an employer under this chapter, has not under Sections 25-4-130 and 25-4-131
ceased to be an employer subject to this chapter. (3) For the...
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40-18-39
Section 40-18-39 Corporate returns. (a) Except as provided in subsection (c), every corporation,
joint stock company, or association subject to income tax under this chapter shall file a
return with the Department of Revenue for each taxable year, stating specifically the items
of its gross income and the deductions and credits allowed by this chapter. In cases where
receivers, trustees in bankruptcy, or assignees are operating the property or business of
corporations, such receivers, trustees, or assignees shall file returns for such corporations
in the same manner and form as corporations are required to file returns. Any tax due on the
basis of such returns filed by receivers, trustees, or assignees shall be collected in the
same manner as if collected from the corporations of whose business or property they have
custody and control. Returns shall be filed by the same date as the corresponding federal
income tax returns are required to be filed as provided under federal law. The...
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40-29-26
Section 40-29-26 Sale of seized property. (a) Notice of seizure. As soon as practicable after
seizure of property, notice in writing shall be given by the Commissioner of Revenue or his
delegate to the owner of the property (or, in the case of personal property, the possessor
thereof), or shall be left at his usual place of abode or business. If the owner cannot be
readily located, or has no dwelling or place of business within the state, the notice may
be mailed to his last known address. Such notice shall specify the sum demanded and shall
contain, in the case of real property, a description with reasonable certainty of the property
seized. (b) Notice of sale. The commissioner or his delegate shall as soon as practicable
after the seizure of the property give notice to the owner, in the manner prescribed in subsection
(a), and shall cause a notification to be published in some newspaper published or generally
circulated within the county wherein such seizure is made, or if there be...
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40-9-12
Section 40-9-12 The National Foundation's Alabama Field Offices, Y.M.H.A., Seamen's Home of
Mobile, Catholic Maritime Club of Mobile, Inc., Salvation Army, Inc., United Way organizations,
etc. (a) The National Foundation's Alabama Field Offices, all Young Men's Hebrew Associations
(Y.M.H.A.) also known as Jewish Community Centers (J.C.C.), and all real and personal property
of all Young Men's Hebrew Associations (Y.M.H.A.) also known as Jewish Community Centers (J.C.C.),
the Seamen's Home of Mobile, incorporated under Act No. 145, Acts of Alabama 1844-45, the
Girl Scouts of America and the Boy Scouts of America, and any council, troop or other subdivision
thereof now existing or hereafter created and all real and personal property of the Girl Scouts
of America and the Boy Scouts of America, and any council, troop or other subdivision thereof
now existing or hereafter created, the Catholic Maritime Club of Mobile, Inc., the Knights
of Pythias Lodges, the Salvation Army, Inc., the Elks...
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41-16-123
Section 41-16-123 Provisions applicable to certain property held by division. This section
shall apply only to that property that has been held by the division for a period of not less
than 60 days from the date the property is first published in the list of surplus property,
as set out in subsection (b) of Section 41-16-121, and not purchased by any eligible entity
as set out in subsection (e) of Section 41-16-120 as follows: (1) All contracts made by or
on behalf of the State of Alabama or a department, board, bureau, commission, institution,
corporation, or agency thereof, of whatever nature for the sale or disposal of tangible personal
property owned by the State of Alabama, other than the following: a. Alcoholic beverages.
b. Products of the Alabama Institute for Deaf and Blind. c. Barter arrangements of the state
prison system. d. Books. e. School supplies. f. Food. g. Property used in vocational projects.
h. Livestock. i. Property owned by any state college or university,...
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45-22-90
Section 45-22-90 Community Development Commission; promulgation of rules; fund. (a) There is
created the Cullman County Community Development Commission which may receive, except as provided
in subdivision (2) of subsection (c), and by majority vote may distribute any funds in the
Community Development Fund created herein for the purposes of promoting economic and community
development, education, conservation, and fire protection. The commission shall be comprised
of the following members: (1) A person appointed by the Senator representing Cullman County
and whose term will coincide with the term of the Senator or until replacement. (2) A person
appointed by each of the three members of the House of Representatives who represent Cullman
County and whose term will coincide with the term of the appointing representative or until
replacement. A person appointed by the members of the legislative delegation from Cullman
County, who shall serve as chair and shall serve at the discretion of...
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45-32-246.01
Section 45-32-246.01 Levy of tax. The Greene County Commission shall levy a special privilege
or license tax as follows: (1) Upon every person, firm, or corporation engaged or continuing
within Greene County in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character, not including, however,
bonds or other evidence of debt or stocks, an amount equal to one percent of the gross proceeds
of sales of the business except where a different amount is expressly provided herein. Any
person engaging or continuing in business as a retailer and wholesaler or jobber shall pay
the tax required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of sales of each
business, and when his or her books are not so kept he or she shall pay the tax as retailer,
on he gross sales of the business. (2) Upon every person,...
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15-9-81
Section 15-9-81 Adoption and text of agreement on detainers. The agreement on detainers is
hereby enacted into law and entered into by the State of Alabama with any and all jurisdictions
legally joining therein, in the form substantially as follows: AGREEMENT ON DETAINERS The
contracting states solemnly agree that: Article I. The party states find that charges outstanding
against a prisoner, detainers based on untried indictments, informations or complaints and
difficulties in securing speedy trial of persons already incarcerated in other jurisdictions,
produce uncertainties which obstruct programs of prisoner treatment and rehabilitation. Accordingly,
it is the policy of the party states and the purpose of this agreement to encourage the expeditious
and orderly disposition of such charges and determination of the proper status of any and
all detainers based on untried indictments, informations or complaints. The party states also
find that proceedings with reference to such charges...
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22-30E-2
Section 22-30E-2 Legislative findings; purpose and intent of chapter; establishment of voluntary
assessment and/or cleanup program for properties with potential environmental contamination.
(a) The Legislature finds that rural and urban property in Alabama may have areas of actual
or perceived contamination at levels that may not be subject to assessment or cleanup under
applicable laws and regulations. The Legislature finds that this perception of contamination
discourages the purchase and productive use of otherwise usable properties. The Legislature
further finds that the voluntary assessment and/or cleanup of such properties is in the public
interest. (b) The Legislature finds that industries and developers often give preference to
previously unused greenfield sites over previously used property due largely to concerns over
the financial and environmental liabilities which may be incurred in acquiring such previously
used property for reuse and redevelopment. The Legislature...
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