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40-23-26
Section 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax
on retail consumer. (a) Every person, firm, corporation, association or copartnership engaged
in or continuing within this state in the business for which a license or privilege tax is
required by this division shall add to the sales price and collect from the purchaser on all
sales upon the gross receipts or gross proceeds of which there is levied by this division
a sales tax at the rate of four percent, $.04 tax for each whole dollar of sales price; provided,
that on that part of the sales price which is a fractional part of a dollar, in addition to
whole dollars, and on sales of less than a dollar there shall be collected in addition to
the tax collected on whole dollars, no tax on $.01 to and including $.10 of sales price, $.01
tax on $.11 to and including $.30 of sales price, $.02 tax on $.31 to and including $.54 of
sales price, $.03 tax on $.55 to and including $.73 of sales price, and $.04 tax...
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8-13-23
Section 8-13-23 Chapter not applicable to certain sales. In the following cases the
provisions of this chapter shall not apply: (1) Sales for the estate of a decedent by the
personal representative, or his agent, according to law or by the provisions of the will.
(2) Sales of property conveyed by deed of trust, mortgage, or judgment or ordered to be sold
according to the mortgage, judgment, or order. (3) Sales of all agricultural produce and livestock
arising from the labor of the seller or other labor under his control on or belonging to his
real or personal estate and not purchased or sold for speculation. (4) All sales under legal
process. (5) Sales by a licensed pawnbroker or loan company which is selling or offering for
sale unredeemed pledges of chattels as provided by law. (6) Sales made within the incorporated
limits or police jurisdiction of any municipality of the State of Alabama under a license
granted by such municipality pursuant to the provisions of a valid ordinance of...
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17-3-5
Section 17-3-5 Compensation and allowances for registrars; treatment as state employees.
(a) Each registrar shall receive a salary in the amount of eighty dollars ($80) per day for
each day's attendance upon business of the board, to be paid by the state and disbursed to
the county commissions and disbursed by the county commissions to each registrar on order
of a quorum of the board of registrars of the county. The state Comptroller shall issue to
each county commission on a monthly basis an amount sufficient to fund these payments plus
the employer share of the Social Security or Federal Insurance Corporation Act tax. The county
commission will provide to the state Comptroller an invoice itemized to reflect payments made.
If a legal holiday falls on a day the board is to be in session, and the courthouse of the
county is closed for the holiday, the board of registrars shall be compensated for the holiday.
Each registrar shall receive a mileage allowance equal to the amount allowed...
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22-30D-3
Section 22-30D-3 Definitions. Unless otherwise defined in this chapter, the definitions
of terms included in Section 22-30-3 shall be applicable to this chapter. For the purposes
of this chapter, the following terms have the following meanings: (1) ABANDONED DRYCLEANING
FACILITY. Any real property premises or individual leasehold space located in this state owned
by any person in which a drycleaning facility or wholesale distribution facility formerly
operated; provided, however, that any owner or operator or wholesale distributor who shall
have elected not to be covered by the provisions of this chapter shall not be considered a
person owning or leasing such a facility for the purposes of this chapter. (2) ADJACENT LAND
OWNER. Any owner, lessor, or mortgagee of any real property onto which contamination from
a drycleaning facility, abandoned drycleaning facility, or wholesale distribution facility
of any owner or operator or wholesale distributor who shall have elected to be covered...
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22-35-4
Section 22-35-4 Alabama Underground and Aboveground Storage Tank Trust Fund. There is
hereby created the Alabama Underground and Aboveground Storage Tank Trust Fund, hereinafter
referred to as the "fund," to be administered by the Secretary-Treasurer of the
Retirement Systems of Alabama. The fund shall be used by the department as a revolving fund
for carrying out the purposes of this chapter. The fund is not an insurance company and the
laws relating to the conduct of business in this state by an insurance company do not apply
to the fund. A decision that underground or aboveground storage tanks are ineligible for benefits
under the fund does not expose the fund, the director, department, or commission to a claim
of bad faith as such terms are used in general insurance law. Further, in no event shall combined
claims against the fund for payment of response actions and third-party claims exceed the
per occurrence indemnification limit set by the commission. Under no circumstances shall...
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25-12-8
Section 25-12-8 Chief inspector. (a) The secretary may appoint as chief inspector a
citizen of this state who at the time of the appointment shall have not less than five years'
experience in the construction, installation, inspection, operation, maintenance, or repair
of high pressure boilers and pressure vessels as a mechanical engineer, steam operating engineer,
boilermaker, or boiler inspector and who shall pass the same type of examination prescribed
under Section 25-12-11. The chief inspector may be removed for cause after due investigation
by the board and its recommendation to the secretary. (b) The chief inspector, if authorized
by the secretary, shall be charged, directed, and empowered to do all of the following: (1)
To take action necessary for the enforcement of the laws of the state governing the use of
boilers and pressure vessels to which this chapter applies and of the rules and regulations
of the department. (2) To keep a complete record of the name of each owner or...
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25-5-8
Section 25-5-8 Employers' options to secure payment of compensation. (a) Option to insure
risks. An employer subject to this chapter may secure the payment of compensation under this
chapter by insuring and keeping insured his or her liability in some insurance corporation,
association, organization, insurance association, corporation, or association formed of employers
and workers or formed by a group of employers to insure the risks under this chapter, operating
by mutual assessment or other plans or otherwise. Notwithstanding the foregoing, the insurance
association, organization, or corporation shall have first had its contract and plan of business
approved in writing by the Commissioner of the Department of Insurance of Alabama and have
been authorized by the Department of Insurance to transact the business of workers' compensation
insurance in this state and under the plan. Notwithstanding any other provision of the law
to the contrary, the obligations of employers under law for...
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27-29-9
Section 27-29-9 Injunctions; prohibitions against voting securities; sequestration of
voting securities. (a) Injunctions. Whenever it appears to the commissioner that any insurer
or any director, officer, employee, or agent thereof has committed, or is about to commit,
a violation of this chapter or of any rule, regulation, or order issued by the commissioner
under this chapter, the commissioner may apply to the circuit court for the county in which
the principal office of the insurer is located or if such insurer has no such office in this
state, then to the Circuit Court for Montgomery County for an order enjoining such insurer
or such director, officer, employee, or agent thereof from violating, or continuing to violate,
this chapter or any such rule, regulation, or order and for such other equitable relief as
the nature of the case and the interests of the insurer's policyholders, creditors, and shareholders
or the public may require. (b) Voting of securities; when prohibited. No...
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38-7-16
Section 38-7-16 Penalties; burden of proof of relationship. Any person, group of persons,
association or corporation who: (1) Conducts, operates or acts as a child-care facility without
a license, or a six-month permit or an approval to do so in violation of the provisions of
this chapter; (2) Makes materially false statements in order to obtain a license or permit;
(3) Fails to keep the records and make the reports provided under this chapter; (4) Advertises
any service not authorized by the license or permit held; (5) Publishes any advertisement
in violation of this chapter; (6) Receives within this state any child in violation of Section
38-7-15; (7) Violates any other provision of this chapter or any reasonable rule or regulation
adopted and published by the department for the enforcement of the provisions of this chapter,
shall be guilty of a misdemeanor and shall be fined not less than $100.00 nor more than $1,000.00
or be imprisoned in the county jail not longer than one year,...
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40-12-414
Section 40-12-414 License - Proof of financial responsibility. (a) Except as provided
in subsection (b), every person, firm, or corporation, before being licensed under this article,
must show proof of responsibility by depositing with the Commissioner of Revenue a continuing
bond in the amount prescribed in Section 40-12-398 with surety thereon of a company
authorized to do business in the State of Alabama, which bond shall be approved by the Commissioner
of Revenue, payable to the State of Alabama, and shall be conditioned upon the faithful observance
of all the provisions of this article and shall also indemnify any person who suffers any
loss by reason of a failure to observe the provisions of this article. (b) The department,
by rule, may permit a surety bond obtained pursuant to Section 40-12-398, to serve
in lieu of the surety bond prescribed in subsection (a). (Acts 1979, No. 79-756, p. 1342,
§5; Acts 1981, No. 81-811, p. 1449, §1; Acts 1991, No. 91-321, p. 595, §1; Act...
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