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45-41-141
Section 45-41-141 Definitions. (a) The following words and phrases used in this part, and others
evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise,
shall be given the following respective interpretations herein: (1) AMENDMENT 392. That certain
amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 80-313 enacted
at the 1980 Regular Session of the Legislature. (2) AUTHORIZING AMENDMENT. That certain amendment
to the Constitution of Alabama of 1901, as amended, proposed by Act 88-479 enacted at the
1988 Regular Session of the Legislature. (3) CODE. The Code of Alabama 1975, as amended. (4)
COMMERCIAL BUILDING. Any building, structure, or other improvement to real property, excluding,
however, any dwelling that: a. Is subject to ad valorem taxation and has a fair market value,
according to the records of the tax assessor pertaining to state and county ad valorem taxation
for the fiscal or ad valorem tax year of the...
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45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby levied
in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in addition to all other taxes now imposed by law special county privilege
license and excise taxes paralleling state sales and use taxes. In that part of Lee County
lying outside the corporate limits but within the police jurisdiction of the City of Phenix
City, such tax shall be levied in the manner and at one-half the rate of such tax in that
part of Lee County outside the corporate limits of Auburn and Opelika, in which latter area
the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon every
person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including...
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45-6-140
Section 45-6-140 Participation in Forestry Commission's fire protection program. (a) The county
governing body of Bullock County is authorized, when the need exists to provide protection
against forest fires in Bullock County by participating in the Alabama Forestry Commission's
fire protection program in the manner hereinafter specified. (b)(1) After the Bullock County
governing body has determined that such a need does exist in Bullock County, the county governing
body may, in the manner hereinafter specified, provide for a financial charge or tax to be
paid by the owners of forestlands located in Bullock County for the use of land for timber
growing purposes amounting to the whole or any part of the cost of such fire protection program,
but not in excess of ten cents ($.10) per acre, provided such financial charge or tax is not
greater than the benefit accruing to such forestlands due to the availability of such fire
protection. (2) "Forestlands" as used in this section, shall mean...
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8-21C-7
Section 8-21C-7 Duties of warrantors; warranty claims. (a) Each warrantor shall do all of the
following: (1) Specify in writing each of its dealer obligations, if any, for preparation,
delivery, and warranty service on its products. (2) Compensate a dealer for warranty service
required of the dealer by the warrantor. (3) Provide a dealer the schedule of compensation
to be paid and the time allowances for the performance of any work and service. The schedule
of compensation shall include reasonable compensation for diagnostic work as well as warranty
labor. (b) Time allowances for the diagnosis and performance of warranty labor shall be reasonable
for the work to be performed. In the determination of what constitutes reasonable compensation
under this section, the principal factors to be given consideration shall be the actual wage
rates being paid by the dealer and the actual retail labor rate being charged by the dealers
in the community in which the dealer is doing business. The...
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27-7-19
Section 27-7-19 Licenses - Penalties. (a) The commissioner may place on probation, refuse to
issue or renew, suspend, or revoke the license of any licensee under this chapter, or may
levy a civil penalty in accordance with subsection (c), or any combination of actions, for
any one or more of the following causes: (1) Any cause for which issuance of the license could
have been refused had it then existed and been known to the commissioner. (2) Providing incorrect,
misleading, incomplete, or materially untrue information in any application or in any communication
to the commissioner. (3) Obtaining or attempting to obtain a license through misrepresentation
or fraud. (4) Intentionally misrepresenting the terms of any actual or proposed insurance
contract or application for insurance. (5) Having admitted or been found to have committed
any insurance unfair trade practice or fraud. (6) For inducing, persuading, or advising any
policyholder to surrender or cause to be cancelled any policy of...
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28-3-193
Section 28-3-193 Penalties on failure of wholesaler licensee to timely pay tax due; execution
and levy; lien. (a) Every wholesaler licensee collecting tax on beer levied by this article
shall timely pay the same as provided in this article. Every such wholesaler licensee failing
for a period of 10 days beyond the due date to pay the said tax due pursuant to this article
shall be required to pay as part of the taxes imposed under this article a penalty of not
less than $50.00, nor more than $250.00, to be assessed and collected by the authority to
whom the taxes are to be paid. In addition to such penalty, any wholesaler licensee failing
for a period of 10 days beyond the due date to pay all or any part of the tax due pursuant
to this article shall not be entitled to deduct and retain the two and one-half percent discount
prescribed in Section 28-3-190(b) hereof upon any portion of the tax which is not timely paid.
(b) If any taxes or penalties imposed by this article remain due and...
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29-5A-24
Section 29-5A-24 Preparation of official recompilation of the Constitution of Alabama. (a)
The Code Commissioner, with the assistance of the Legal Division, shall prepare an official
recompilation of the Constitution of Alabama of 1901, as amended. This official recompilation
may not make any substantive change to any existing operative constitutional provision. (b)
The official recompilation shall include all of the following: (1) The removal of all expressly
repealed sections or amendments, or portions thereof. (2) The insertion of expressly identified
amendatory language contained in a particular constitutional amendment into the identified
location and the deletion of the language being amended and replaced and the retention of
the original article and section number or amendment number. (3) The relocation of various
constitutional amendments applicable to the entire state in the appropriate article of the
constitution based upon a logical sequence and the particular subject or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/29-5A-24.htm - 2K - Match Info - Similar pages
40-9-19
Section 40-9-19 Homesteads. (a)(1) Homesteads, as defined by the Constitution and laws of Alabama,
are exempt from all state ad valorem taxes. In no case shall the exemption apply to more than
one person or head of the family, nor shall the exemption exceed $4,000 in assessed value
or 160 acres in area for any resident of this state who is not over 65 years of age. (2) The
homesteads of residents of this state, over 65 years of age, or who are retired due to permanent
and total disability, regardless of age, or who are blind as defined in Section 1-1-3, regardless
of age or whether such person is retired, shall be exempt from all state ad valorem taxes.
(3) The state Commissioner of Revenue may define and specify the condition or state of health
that makes a person "permanently and totally disabled" and may issue certificates
of disability to the person as he or she may find meets such specifications. Any person who
is drawing any pension or annuity from the armed services or a company...
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40-9G-2
Section 40-9G-2 Incentives for qualifying projects; filings; audits; promulgation of regulations.
(a) For any qualifying project, an abatement may be allowed for ad valorem taxes and construction
related transaction taxes. (1) The abatement of construction related transaction taxes shall
be subject to and shall follow the procedures, provisions, limitations, and definitions of
Chapter 9B, except that capitalized repairs, rebuilds, maintenance and replacement equipment
shall qualify for abatements. (2) The abatement of ad valorem taxes shall be subject to and
shall follow the procedures, provisions, limitations, and definitions of Chapter 9B, except
as follows: a. The amount of the ad valorem tax abatement shall be equal to the ad valorem
taxes owed, minus the ad valorem taxes owed from the tax year immediately before the qualifying
project was placed in service; b. As to any ad valorem tax abatement, capitalized repairs,
rebuilds, maintenance and replacement equipment shall qualify for...
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45-16-140.02
Section 45-16-140.02 Fire protection service fee. - Levy; definitions; exemption. (a) There
is levied on the owner of each dwelling and commercial building located in Coffee County a
fire protection and emergency medical service fee of thirty dollars ($30) per year for each
dwelling and commercial building. (b) For the purposes of this article, a dwelling shall be
defined as any building, structure, or other improvement to real property used or expected
to be used as a dwelling or residence for one or more human beings including, but not limited
to: (1) Any building, structure, or improvement assessed, for the purposes of state and county
ad valorem taxation, as Class III single-family owner-occupied residential property. (2) A
duplex or an apartment building. (3) Residential property used to generate rental income.
(4) Any manufactured home or house trailer used or expected to be used as a dwelling or residence
for one or more human beings. (c) A building, structure, or other...
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