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40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) BUSINESS. All activities relating
to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons for use or
consumption in industrial processes and not primarily for human consumption. (4) GROSS RECEIPTS.
The value proceeding or accruing from the furnishing of utility services, all receipts actual
and accrued, without any deduction on account of the cost of the utility services sold, the
cost of the materials used, labor or service cost, interest paid, or any other expense whatever,
and without any deductions on account of losses. (5) GROSS SALES. The value proceeding or
accruing from the furnishing of utility services, and including the proceeds from the sale
of any utility services handled on consignment by the taxpayer,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-100.htm - 12K - Match Info - Similar pages
45-37-245
compensate the county for the expenses incurred by it in collecting the taxes and in administering
this section. Following that deduction, the director of revenue shall pay the remainder of
the taxes to the Greater Birmingham Convention and Visitors Bureau of the county created under
Part 2, commencing with Section 45-37-91, of Article 9. The amount of the tax shall be equal
to one percent of the charge for such rooms, lodgings, or accommodations, including the charge
for use of rental of personal property and services furnished in such room or rooms.
(2) The amount so collected shall be allocated to the Greater Birmingham Convention and Visitors
Bureau established by Act 794, 1969 Regular Session (Acts 1969, p. 1425), and this amount
shall be used for the promotion of Birmingham as a convention and visitors' destination. (d)(1)
There are exempted from the provisions of the tax levied by this section and from the computation
of the amount of the tax levied or payable hereunder the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.htm - 6K - Match Info - Similar pages
36-15-1
of a municipality or county or officer or governing body of any other elected or appointed
body shall submit with the request for an opinion a resolution adopted by the governing body
setting forth the facts showing the nature and character of the question which makes the advice
or opinion sought necessary to the present performance of some official act that the officer
or governing body must perform. d. An officer or governing body shall not submit to the Attorney
General moot, private, or personal questions in which the state, county, or public
is not materially or primarily interested or questions that are subject to ongoing litigation.
Any officer shall submit, with the request for an opinion, a writing setting forth the facts
showing the nature and character of the question which makes the advice sought necessary to
present performance of some official act that the officer must perform. (2) He or she shall
attend, on the part of the state, to all criminal cases pending in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-15-1.htm - 9K - Match Info - Similar pages
40-21-80
Section 40-21-80 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The Department of Revenue
of the State of Alabama. (2) DOMESTIC WATER. All water except water that is sold to persons
for use or consumption in industrial processes and not primarily for human consumption. (3)
GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services,
all receipts actual and accrued, without any deduction on account of the cost of the utility
services sold, the cost of the materials used, labor or service cost, interest paid, or any
other expenses whatever, and without any deductions on account of losses. (4) GROSS SALES.
The value proceeding or accruing from the furnishing of utility services, and including the
proceeds from the sale of any utility services handled on consignment by the taxpayer, without
any deduction on account of the cost of the utility services sold, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-80.htm - 10K - Match Info - Similar pages
40-9C-3
imposed under Chapter 23 of this title shall relieve the seller from the obligation to collect
and pay over the local portion of the noneducation transaction tax as if the sale were to
a person exempt, to the extent of the abatement, from the local portion of the noneducation
transaction tax. (2) BROWNFIELD DEVELOPMENT PROPERTY. Real property which qualifies under
Section 22-30E-6 for participation in the voluntary cleanup program established pursuant to
Chapter 30E of Title 22, and any personal property acquired in connection with the
cleanup and redevelopment of such real property. (3) CONSTRUCTION RELATED NONEDUCATION TRANSACTION
TAXES. The local portion of the transaction taxes imposed pursuant to Chapter 23 of this title,
not levied for education purposes or for capital improvements for education, on tangible personal
property and taxable services incorporated into a brownfield property development pursuant
to Chapter 30E of Title 22, the cost of which may be added to capital...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9C-3.htm - 3K - Match Info - Similar pages
40-31-3
Section 40-31-3 Temporary presence and residency in state for purpose of responding to declared
state of emergency. (a) An out-of-state employee performing disaster or emergency related
work on infrastructure owned or operated by a registered business, municipality, county, or
public corporation shall not be considered to have established residency or a presence in
the state that would require that person or his or her employer to file and pay income taxes
or to be subject to tax withholdings or to file and pay any other state or local tax or fee
which is based on a physical presence in the State of Alabama or with a local taxing jurisdiction
during one or more disaster periods. This includes any related state or local employer withholdings
and remittance obligations, but does not include any transaction taxes and fees as described
in subsection (d). (b) Any out-of-state business that has no registrations or tax filings
or nexus in the state prior to a declared state disaster or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-31-3.htm - 6K - Match Info - Similar pages
41-22-20
Section 41-22-20 Judicial review of preliminary, procedural, etc., actions or rulings and final
decisions in contested cases. (a) A person who has exhausted all administrative remedies available
within the agency, other than rehearing, and who is aggrieved by a final decision in a contested
case is entitled to judicial review under this chapter. A preliminary, procedural, or intermediate
agency action or ruling is immediately reviewable if review of the final agency decision would
not provide an adequate remedy. (b) All proceedings for review may be instituted by filing
of notice of appeal or review and a cost bond with the agency to cover the reasonable costs
of preparing the transcript of the proceeding under review, unless waived by the agency or
the court on a showing of substantial hardship. A petition shall be filed either in the Circuit
Court of Montgomery County or in the circuit court of the county in which the agency maintains
its headquarters, or unless otherwise...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-22-20.htm - 11K - Match Info - Similar pages
45-8-90
as security therefor its assets, and anticipated revenues; (8) to maintain civil actions and
have civil actions maintained against it and to defend civil actions against it; (9) to adopt
and alter bylaws for the regulation and conduct of its affairs and business; (10) to acquire,
receive, and take title to, by purchase, gift, lease, devise, or otherwise, to hold, keep,
and develop and to transfer, convey, lease, assign, or otherwise dispose of property of every
kind and character, real, personal, and mixed, and any and every interest therein,
located within the area of operation of the council, to any person; (11) to make, enter into,
and execute such contracts, agreements, leases, and other legal arrangements and to take such
steps and actions as may be necessary or convenient in the furtherance of any purpose or the
exercise of any power provided or granted to it by law; (12) to borrow money for any council
purpose, function, or use and to issue in evidence of the borrowing,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-90.htm - 12K - Match Info - Similar pages
40-17-220
Section 40-17-220 Lubricating oil excise tax; exemptions. (a) There is hereby levied in addition
to all other taxes of every kind now imposed by law an excise tax on lubricating oil of $.04
per gallon, which shall be collected as herein provided. (b) Every manufacturer, distributor,
refiner, retail dealer, storer, or user of lubricating oil shall collect and pay over to the
state Department of Revenue an excise tax of $.04 per gallon upon the selling, use or consumption,
distributing, storing, or withdrawing from storage in this state for any use of lubricating
oil as defined or otherwise referred to in this article, except lubricating oil expressly
exempted by the provisions of this article. Provided, that where any excise tax imposed by
this section upon the sale, use or consumption, distribution, storage or withdrawal from storage
in this state of gasoline or lubricating oil shall have been paid to the state by a manufacturer,
distributor, refiner or by any retail dealer, storer, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-220.htm - 2K - Match Info - Similar pages
32-5A-191
over two thousand dollars ($2,000) for a fourth or subsequent conviction within 10 years, the
first one hundred dollars ($100) of that additional amount shall be deposited to the Alabama
Chemical Testing Training and Equipment Trust Fund, after three percent of the one hundred
dollars ($100) is deducted for administrative costs, and beginning October 1, 1997, and thereafter,
the second one hundred dollars ($100) of that additional amount shall be deposited in the
Alabama Head and Spinal Cord Injury Trust Fund after deducting five percent of the
one hundred dollars ($100) for administrative costs and the remainder of the funds shall be
deposited to the State General Fund. (2) Fines collected for violations of this section charged
pursuant to a municipal ordinance where the total fine is paid at one time shall be deposited
as follows: The first three hundred fifty dollars ($350) collected for a first conviction,
the first six hundred dollars ($600) collected for a second conviction...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-5A-191.htm - 34K - Match Info - Similar pages
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