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31-5-9
Section 31-5-9 County service commissioners and district service commissioners - Qualifications
and appointment. It shall be the duty of the State Service Commissioner, subject to the approval
of the State Board of Veterans' Affairs, to appoint a county service commissioner for each
of the several counties in the State of Alabama, except as provided in this section, and all
such appointees shall be employees of the state department, subject to the authority, rules,
and regulations of the state board. Such county service commissioner shall be a resident of
the county, and a qualified elector therein, and shall be a veteran who served on active duty
in the military or naval forces of the United States for a period of 60 days or more in any
war in which the United States shall have been engaged, and shall have been honorably discharged
therefrom, and all subsequent appointees to such office shall be selected in like manner and
possessed of like qualifications. It shall be the duty of the...
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40-25-7
Section 40-25-7 Drop shipments. Any retail dealer or semijobber of tobacco products enumerated
and defined in this article purchasing, or receiving such commodities from without the state,
whether the same shall have been ordered or purchased through a wholesaler or jobber in this
state, or by drop shipment or otherwise, shall within 12 hours of receipt of such tobacco
products, provide electronically, a true duplicate invoice of all such purchases or receipts
to the Department of Revenue, the invoice carrying the name of the person or firm from whom
or through whom such purchases or shipments of the tobacco products so received, showing kinds
and quantities. Any retail dealer or semijobber failing or refusing to furnish duplicate invoices,
in both the manner and time allowed, may be subject to a department imposed penalty of not
less than one thousand dollars ($1,000) nor more than five thousand dollars ($5,000), to be
multiplied by the sum of the current violation plus prior...
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45-1-243
Section 45-1-243 Definitions. (a) The following words, terms, and phrases where used in this
subpart shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) "County" means Autauga County in the State of Alabama.
(2) "Commissioner" means the Commissioner of Revenue of the state. (3) "State
Department of Revenue" means the Department of Revenue of the state. (4) "State"
means the State of Alabama. (5) "State sales tax statutes" means Division 1 of Article
1 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly
set forth any exemptions from the computation of the taxes levied in Division 1 and all other
statutes which expressly apply to, or purport to affect, the administration of Division 1
and the incidence and collection of the taxes imposed therein. (6) "State sales tax"
means the tax or taxes imposed by the state sales tax statutes. (7) "State use tax statutes"
means Article 2 of...
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45-10-244
Section 45-10-244 Definitions. (a) The following words, terms, and phrases where used in this
subpart shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) "County" means Cherokee County in the State of Alabama.
(2) "Commissioner" means the Commissioner of Revenue of the state. (3) "State
Department of Revenue" means the Department of Revenue of the state. (4) "State"
means the State of Alabama. (5) "State sales tax statutes" means Division 1 of Article
1 of Chapter 23 of Title 40, including all other statutes of the state which expressly set
forth any exemptions from the computation of the taxes levied in Division 1 and all other
statutes which expressly apply to, or purport to affect, the administration of Division 1
and the incidence and collection of the taxes imposed therein. (6) "State sales tax"
means the tax or taxes imposed by the state sales tax statutes. (7) "State use tax statutes"
means Article 2 of Chapter 23 of...
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9-11-391
Section 9-11-391 Definitions. Wherever used in this article, unless a different meaning clearly
appears in the context, the following terms shall be given the following respective meanings:
(1) COMMISSIONER. The Commissioner of the Department of Conservation and Natural Resources
of the State of Alabama. (2) DEPARTMENT. The Department of Conservation and Natural Resources
of the State of Alabama. (3) CONSERVATION and MANAGEMENT. The collection and application of
biological information for the purposes of increasing and maintaining the number of animals
within species and populations of marine mammals at the optimum carrying capacity of their
habitat. Such terms include the entire scope of activities that constitute a modern scientific
resources program, including, but not limited to, research, census law enforcement and habitat
acquisition and improvement. Also included within these terms, when and where appropriate,
is the periodic or total protection of species or populations as well...
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9-13-80
Section 9-13-80 Definitions. The following words, terms, and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where the context clearly
indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the State
of Alabama. (2) CONCENTRATION YARD. A place where logs, pulpwood, or inwoods pulpwood chips
severed in Alabama are brought or received within the State of Alabama in a green or rough
form or condition for resale to processors or manufacturers or for shipment out of state.
(3) DEPARTMENT. The Department of Revenue of the State of Alabama. (4) FOREST PRODUCTS. Logs,
pulpwood, poles, pilings, inwoods pulpwood chips, and stumpwood (tarwood). (5) MANUFACTURER.
As applied to logs suitable for manufacture into lumber, plywood, veneer, or other solid wood
product, the person who operates the sawmill or plant in which the products are manufactured;
as applied to pulpwood, the person who operates the paper or pulp mill,...
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38-2-12
Section 38-2-12 Authority of commissioner to destroy certain records, etc. (a) The Commissioner
of the State Department of Human Resources shall have the authority to destroy or cause to
be destroyed, in his discretion: (1) RECORDS OF CERTAIN AGENCIES. - All records of the Alabama
Relief Administration, the Alabama Transient Bureau and Surplus Commodity Distribution presently
in the custody and under the control of the State Department of Human Resources. (2) OBSOLETE
COUNTY CASE RECORD MATERIAL. - Obsolete case record material in the custody of county departments,
subject to the following conditions: a. Case record material concerning old age pensions,
aid to the blind, aid to the permanently and totally disabled, aid to dependent children and
temporary aid shall be preserved for a period of at least five years from and after the date
of the last contact with the county department by the subject of such material. b. All fiscal
audits for the period in which the cases covered by such...
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40-25-46
Section 40-25-46 Records. It shall be the duty of every person storing, using or otherwise
consuming in this state tobacco products subject to the provisions of this article to keep
and preserve all invoices, books, papers, cancelled checks, or other memoranda touching the
purchase, sale, exchange, receipt, ownership, storage, use, or other consumption of such tobacco
products. All such invoices, books, papers, cancelled checks, or other memoranda shall be
subject to audit and inspection by any duly authorized representative of the Department of
Revenue at any and all reasonable times. Any person who fails or refuses to keep and preserve
the records as herein required or who upon request by a duly authorized agent of the Department
of Revenue fails or refuses to allow an audit or inspection of the records as herein provided
shall be guilty of a misdemeanor and upon conviction therefor be punished as in case of conviction
for a misdemeanor. (Acts 1939, No. 409, p. 538; Code 1940, T. 51,...
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40-26B-1
Section 40-26B-1 Definitions. The following words, terms and phrases, when used in this article
shall have the meanings ascribed to them in this section, except where the context clearly
indicates a different meaning: (1) DEPARTMENT. The Department of Revenue of the State of Alabama.
(2) FISCAL YEAR. An accounting period of 12 months beginning on the first day of the first
month of the state fiscal year. (3) MEDICAID PROGRAM. The medical assistance program as established
in Title XIX of the Social Security Act and as administered in the State of Alabama by the
Alabama Medicaid Agency pursuant to executive order and Title 560 of the Alabama Administrative
Code. (4) PHARMACEUTICAL PROVIDER. A provider of drugs, medicines, chemicals and poisons which,
pursuant to a valid prescription, are offered for sale, compounded or dispensed to citizens
of Alabama. This term shall include all places whose title may imply the sale, offering for
sale, compounding or dispensing, of drugs, medicines,...
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8-17-211
Section 8-17-211 Permit for manufacture, sale, etc., of fireworks or pyrotechnics for use before
a proximate audience; record of sales; enforcement. (a) It shall be unlawful for any person
to manufacture, sell, offer for sale, or ship or cause to be shipped into or within the State
of Alabama, except as herein provided, any item of fireworks or pyrotechnics for use before
a proximate audience, without first having secured the required applicable permit, as a manufacturer,
distributor, wholesaler, retailer, or seasonal retailer, from the State Fire Marshal. Possession
of a permit is a condition prerequisite to manufacturing, selling, or offering for sale, or
shipping or causing to be shipped any fireworks or pyrotechnics for use before a proximate
audience into or within the State of Alabama, except as herein provided. This provision applies
to nonresidents as well as residents of the State of Alabama. Mail orders where consumers
purchase any fireworks or pyrotechnics for use before a...
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