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11-51-98
Section 11-51-98 License tax on vending and weighing machines - Authorized generally. The governing
body of each city and town within the State of Alabama is authorized and empowered to levy
and collect from every person, firm, company, corporation or association, receiver or trustee,
but not a governmental subdivision, who possess and operate or who maintain for operation
by others vending machines for vending gum, candy, cigarettes, milk, soft drinks, or any other
type or kind of article or on which a person is weighed or on which music is played a license
in amounts that are reasonable at the discretion of such governing bodies authorized hereby
to levy and collect same for each such vending machine so possessed and operated or that is
maintained for operation by others within the limits of such city or town and within the police
jurisdiction thereof; provided, however, that such city or town shall not be authorized or
empowered to levy or collect a license from any such person,...
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11-60-17
Section 11-60-17 Exemptions of corporations - Taxation. The corporation, the property and income
of the corporation, all bonds issued by the corporation, the income from such bonds, conveyances
by or to the corporation and leases, mortgages and deeds of trust by or to the corporation
shall be exempt from all taxation in the State of Alabama. No license or excise tax may be
imposed on any corporation in respect of the privilege of engaging in any of the activities
authorized by this chapter. (Acts 1967, Ex. Sess., No. 218, p. 264, §13.)...
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13A-10-1
on behalf of a government or the fire control activities of a member of a volunteer fire department.
(4) GOVERNMENTAL RECORD. Any record, paper, document, or thing belonging to, or received or
kept by, the government for information or record, or required by law to be kept by others
for information of the government. Any educational attendance, membership, or financial report,
or a student's school transcript. (5) PEACE OFFICER. Any public servant vested by law with
a duty to maintain public order or to make arrests for crime, whether that duty extends to
all crimes or is limited to specific crimes. (6) PROPERTY. Any real or personal property,
including books, records, and documents. (7) PUBLIC SERVANT. Any officer or employee of government,
including legislators and judges and any person or agency participating as an adviser, consultant,
or otherwise in performing a governmental function. (Acts 1977, No. 607, p. 812, §4501; Acts
1987, No. 87-804, p. 1578; Act 2006-423, §1.)...
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16-17-14
Section 16-17-14 Exemption from taxation. The authority, the property and income of the authority,
all bonds issued by the authority, the income from such bonds, conveyances by or to the authority
and leases, mortgages and deeds of trust by or to the authority shall be exempt from all taxation
in the State of Alabama. No license or excise tax may be imposed on any authority in respect
of the privilege of engaging in any of the activities authorized by this chapter. (Acts 1966,
Ex. Sess., No. 222, p. 325, §14.)...
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16-18-16
Section 16-18-16 Exemption from taxation. The authority, the property and income of the authority,
all bonds issued by the authority, the income from such bonds, conveyances by or to the authority
and leases, mortgages and deeds of trust by or to the authority shall be exempt from all taxation
in the State of Alabama. No license or excise tax may be imposed on any authority in respect
of the privilege of engaging in any of the activities authorized by this chapter. (Acts 1966,
Ex. Sess., No. 221, p. 308, §16.)...
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16-22A-3
the employee to teach or have responsibility for the safety and well-being of children, or
both, as defined in this chapter. (17) SUITABILITY CRITERIA. a. Suitability Criteria for Nonpublic
Employment. Pertains to an applicant for employment, nonpublic current employee, or a current
employee under review in a nonpublic school. An individual who has not been convicted of a
child abuse crime, as defined herein as a crime committed under the law of the state that
involves the physical or mental injury, sexual abuse or exploitation, or maltreatment
of a child, shall be deemed suitable for employment. b. Suitability Criteria for Public Employment.
Pertains to an applicant for certification, certified applicant for employment, current public
certified employee, current public noncertified employee, and current employee under review
in a public school. An individual who has not been convicted of a child abuse crime, as defined
herein as a crime committed under the law of the state that...
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16-8-42.1
Section 16-8-42.1 Authority for risk management cooperative. (a) Definitions. For the purpose
of this section, the following terms shall have the meanings subscribed to them by this section:
(1) RISK MANAGEMENT COOPERATIVE. An entity or entities, to be formed by local boards of education
in any combination of 25 or more for the purpose of pooling resources and funds to jointly
purchase insurance or to self-insure such boards of education, their members and employees,
against risks to which they are exposed. (2) MEMBER BOARDS OF EDUCATION. A city board of education,
county board of education, Department of Youth Services School District, Alabama Institute
for Deaf and Blind, State Board of Education or other public education governing board which
elects to pool its resources and funds with one or more other boards of education for the
purpose of forming a risk management cooperative. (b) Boards of education in any combination
of 25 or more may establish a risk management cooperative for...
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24-9-6
Section 24-9-6 Acquisition of tax delinquent properties. (a) The authority, at such times as
it deems to be appropriate, may submit a written request to the Land Commissioner of the Alabama
Department of Revenue for the transfer of the state's interest in certain properties to the
authority. Upon receipt of such request, the Land Commissioner shall issue a tax deed conveying
the state's interest in the property to the authority. The authority shall not be required
to pay the amount deemed to have been bid to cover delinquent taxes or any other amount in
order to obtain the tax deed. (b) (1) Delinquent property which may be transferred by the
Land Commissioner to the authority shall be limited to parcels which have been bid in for
the state pursuant to Chapter 10 of Title 40 for at least five years and the state's interest
in real property acquired pursuant to Chapter 29 of Title 40 for delinquent taxes administered
by the state and held for at least five years. (2) The Land...
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40-12-222
Section 40-12-222 Levy and amount of tax. (a) In addition to all other taxes now imposed by
law, there is hereby levied and shall be collected as herein provided a privilege or license
tax on each person engaging or continuing within this state in the business of leasing or
renting tangible personal property at the rate of four percent of the gross proceeds
derived by the lessor from the lease or rental of tangible personal property; provided,
that the privilege or license tax on each person engaging or continuing within this state
in the business of leasing or renting any automotive vehicle or truck trailer, semitrailer,
or house trailer shall be at the rate of one and one-half percent of the gross proceeds derived
by the lessor from the lease or rental of such automotive vehicle or truck trailer, semitrailer,
or house trailer; provided further, that the tax levied in this article shall not apply to
any leasing or rental, as lessor, by the state, or any municipality or county in the...
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40-12-253
in any tax return as of October 1. All motor vehicles shall be assessed and the taxes shall
be collected on the motor vehicles as herein provided. The foregoing notwithstanding, any
machinery or equipment including, but not limited to, cement mixers, wrecker rigs, and box-type
bodies which may be added to a motor vehicle after it leaves the original manufacturer and
may be moved from one motor vehicle to another shall be separately valued and assessed with
the tax assessing official as personal property. (i) In addition to the refunds provided
for in subsection (d), refunds shall be granted for ad valorem taxes on motor vehicles for
monies collected in error, as provided in Section 40-7-9.1, or upon evidence of valuation
change or adjustment by the county board of equalization. (j) All millage rate levies and
changes affecting ad valorem taxes on motor vehicles shall become effective on the January
1 following the levy or rate change. (k) The Department of Revenue may promulgate...
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