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41-10-53
Section 41-10-53 Authority and procedure for incorporation of authority; members, officers
and directors of authority; reduction to writing, recordation and admissibility in evidence
of proceedings of board of directors. (a) The Director of Finance, the Secretary of the Alabama
Department of Commerce, the State Treasurer and the Executive Secretary to the Governor are
hereby authorized to become a corporation, with the powers and authorities provided for in
this article, by proceeding according to the provisions hereinafter outlined in this article.
To become a corporation, the Director of Finance, the Secretary of the Alabama Department
of Commerce, the State Treasurer and the Executive Secretary to the Governor shall present
to the Secretary of State of Alabama an application signed by them which shall set forth:
(1) The name, official designation and official residence of each of the applicants, together
with a certified copy of the commission evidencing each applicant's right to...
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41-10-51
Section 41-10-51 Definitions. When used in this article, the following terms shall have the
following meanings, respectively, unless the context clearly indicates otherwise: (1) STATE.
The State of Alabama. (2) COUNTY. Jefferson County in this state. (3) AUTHORITY. The Southern
Products Mart Authority authorized to be incorporated under the provisions of this article.
(4) BOARD or BOARD OF DIRECTORS. The board of directors of the authority. (5) DIRECTOR OF
FINANCE. The Director of Finance of the state. (6) SECRETARY OF THE ALABAMA DEPARTMENT OF
COMMERCE. The Secretary of the Alabama Department of Commerce of the state. (7) EXECUTIVE
SECRETARY TO THE GOVERNOR. The Executive Secretary to the Governor of the state. (8) STATE
TREASURER. The Treasurer of the state. (9) STATE TREASURY. The Treasury of the state. (10)
BOND. Any bond authorized to be issued pursuant to the provisions of this article, including
a refunding bond as hereinafter authorized. (11) COUPON. Any interest coupon...
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41-23-252
Section 41-23-252 Definitions. For the purpose of this article, the following words and phrases
shall have the following meanings: (1) ADECA. The Alabama Department of Economic and Community
Affairs. (2) ALABAMA RESEARCH ENTITY. One or more of the following: a. A public or private
university in the state. b. A university research foundation affiliated with a public or private
university in the state. c. A public two-year college in the state. d. A publicly owned hospital
in the state. e. An entity duly formed, domiciled, or qualified to do business in the state
that meets each of the following criteria: 1. Is exempt from federal income tax under Section
501(c)(3) of the Internal Revenue Code of 1986, as amended. 2. Is predominantly engaged in
research and non-commercial development activities undertaken for the purpose of discovering
information that is technological or biotechnological in nature, involves a process of experimentation,
and the application of which is intended to be...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock 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...
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9-13-87
Section 9-13-87 Filing of quarterly reports and payment of taxes - Producers of forest products
shipping, etc., same out of state in unmanufactured condition. Every producer of forest products
who shall ship the same out of the State of Alabama in an unmanufactured condition or who
shall sell such product for shipment outside the State of Alabama in an unmanufactured condition
shall, within 30 days after the expiration of each quarter annual period expiring, respectively,
on the last day of March, June, September and December of each year, file with the Department
of Revenue a statement under oath, on forms prescribed by the Department of Revenue, showing
the kinds of forest products and the gross quantity thereof severed from the soil in Alabama
and shipped or sold for shipment to points outside the State of Alabama in an unmanufactured
condition, the county or counties in which such products were severed from the soil and such
other reasonable and necessary information pertaining...
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2-13-81
Section 2-13-81 Cooperation among state agencies. There shall be the fullest cooperation, including
the making available of information, between the state Department of Agriculture and Industries,
the State Board of Health and the Alabama Dairy Commission in the making of surveys, investigations
and inquiries for the purpose of determining whether or in what manner the production, processing
and distribution of milk, cream and milk products may affect the public health. Whenever the
findings in the report of any survey, investigation or inquiry made by the state Department
of Agriculture and Industries, the State Board of Health or the Alabama Dairy Commission show
any hazard to public health existing incident to the production, processing or distribution
of milk, cream or milk products, the State Board of Health shall take such action as may be
necessary to remove such hazard. The Commissioner of Agriculture and Industries may also take
such action as may be necessary to remove such...
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2-6-71
Section 2-6-71 Declaration of purpose and legislative findings. The Legislature has found and
determined and does hereby declare that in certain areas of this state, there are inadequate
market facilities available to Alabama farmers for the efficient handling and sale of agricultural
and agriculture related products. The Legislature has also found and determined, and does
hereby declare that the coliseum is in dire need of repair and is in such poor condition as
to limit its use by the public. It is the intent of the Legislature, by the passage of this
article, to authorize the incorporation of a public corporation as an instrumentality of the
state for the purpose of borrowing funds to finance the construction of an adequate market
facility and the renovation of the coliseum and to vest said corporation with all powers,
rights, privileges and titles that may be necessary to accomplish said purposes. This article
shall be liberally construed in conformity with said intent. (Acts 1984,...
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21-2-1
Section 21-2-1 Powers of Department of Adult Blind and Deaf as to development of workshops,
marketing of products produced by handicapped, etc. The Department of Adult Blind and Deaf
of the Alabama Institute for Deaf and Blind established pursuant to Section 21-1-15, in addition
to all other powers and duties now encumbered upon it, is authorized: (1) To maintain and
develop workshops for training and employing blind, visually handicapped, deaf, and other
severely handicapped persons. (2) To develop, cooperate with and supervise similar shops in
other localities in Alabama. (3) To aid blind, visually handicapped, deaf, and severely handicapped
persons in securing employment, in developing home industries, and in marketing their products.
(4) To act as the agent or salesman of workshops or other nonprofit agencies employing blind,
visually handicapped, deaf, and other severely handicapped persons in the state under the
supervision of such department in the marketing of their products...
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40-13-1
Section 40-13-1 Definitions. For the purposes of this article, the following terms shall have
the respective meanings ascribed to them by this section: (1) BONDS. Any revenue bonds or
notes that may at any time be issued by the Alabama State Docks Department pursuant to authorization
in Act No. 64, p. 115, of the Alabama Legislature of 1971 (First Special Session), as same
may be amended from time to time, for the purpose of constructing any seaport facility. (2)
COMMISSIONER. The Commissioner of Revenue of the Department of Revenue of the State of Alabama.
(3) PERSON. Any individual, firm, partnership, corporation, association, or any combination
thereof. (4) PRODUCER. Any person engaging in the business of severing coal from the soil
within this state. (5) PURCHASER. Any person acquiring title, outright or conditionally, to
any interest in severed coal. (6) SEVER. Cutting, mining, stripping, or otherwise taking or
removing from the soil within Alabama. (7) SEAPORT FACILITY. Any...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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