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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section
the following terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The
normal and ordinary meaning of the words, except that mining activities or the transportation
of materials used in or produced by mining or forestry activities shall not be construed to
be included; (2) HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road
for construction purposes, including all road construction equipment whose gross weight exceeds
16,000 pounds, but not including inventory on hand for sale by duly licensed equipment dealers.
(b) The subjects of ad valorem taxation, except as exempted by law, shall be as follows: (1)
Every piece, parcel, tract, or lot of land in this state, including therein all things pertaining
to such land, and all structures and other things so annexed or attached thereto as to pass
to a vendee by conveyance of such land; and every separate or special...
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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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32-6-171
Section 32-6-171 Authorized; distinctive lettering. Members of volunteer rescue squads
may, upon application and subject to the provisions of this division, be issued distinctive
motor vehicle license plates or tags identifying these persons with such organizations. The
distinctive plates or tags so issued members of these organizations shall bear the letters
"R.S." and the proper number stamped thereon. (Acts 1977, No. 777, p. 1336, §2.)...
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22-18-2
Section 22-18-2 Exceptions to applicability of chapter. The provisions of this article
shall not apply to volunteer rescue squads that are members of the Alabama Association of
Rescue Squads, Inc., and which furnish BLS ambulance service to the public; nor shall the
provisions of this chapter apply to businesses or companies which only provide free ambulance
service to their employees who require medical attention on business or company grounds; nor
shall the provisions of this chapter apply to or govern ambulances owned by a county, a municipality,
or any other political subdivision of the state. (Acts 1971, No. 1590, p. 2717, §6; Acts
1973, No. 526, p. 767; Acts 1975, 4th Ex. Sess., No. 120, p. 2815, §1; Acts 1977, No. 526,
p. 698; Acts 1981, No. 81-774, p. 1335; Act 2010-584, p. 1304, §1.)...
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32-11-1
Section 32-11-1 Rescue squad defined. Wherever the term rescue squad appears in this
chapter, it shall refer to and include only those persons or organizations who are members
of the Alabama Association of Rescue Squads. (Acts 1965, 2nd Ex. Sess., No. 74, p. 98, §4.)...
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32-6-170
Section 32-6-170 "Volunteer rescue squad" defined. As used in this division,
unless the context clearly requires a different meaning, "volunteer rescue squad"
means only those persons or organizations who are members of the Alabama Association of Rescue
Squads, Inc. (Acts 1977, No. 777, p. 1336, §1.)...
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45-2-244.134
Section 45-2-244.134 Disposition of funds. The proceeds from the tax authorized, less
the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner
of the Department of Revenue and the Baldwin County Commission, shall be distributed to the
Baldwin County Commission to be allocated on an annual basis for the remainder of the 2005
fiscal year, and for each fiscal year thereafter, as follows: (1) The first eighty thousand
dollars ($80,000) of the funds or portion thereof received pursuant to this subpart shall
be equally divided among the following rescue squads: Lower Alabama Search and Rescue, Inc.,
North Baldwin Sheriff's Search and Rescue, Inc., and Daphne Search and Rescue, Inc. Any additional
search and rescue squad authorized by the county commission after May 13, 2005, shall be funded
out of the county treasury in an amount equal to the amount that each squad existing on September
26, 2003, receives from the tobacco tax. Each of the recipient...
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45-21-242.08
Section 45-21-242.08 Eligible fire departments and rescue squads - Defined. For purposes
of this part, an eligible fire department means a fire department in Crenshaw County that
maintains an ISO-approved rating of at least Class 9, is certified under the Alabama Forestry
Commission guidelines, and is a member in good standing of the Crenshaw County Association
of Volunteer Fire Departments. An eligible rescue squad, for purposes of this part, means
a rescue squad that is certified by the Alabama Association of Rescue Squads or Emergency
Medical Services. (Act 96-604, p. 947, §9.)...
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32-11-2
Section 32-11-2 Exemption from license and registration fees and ad valorem taxes. Motor
vehicles owned by volunteer rescue squads incorporated under the laws of Alabama and used
exclusively as life saving, rescue, or first aid vehicles without profit, and which are not
rented, leased, or loaned to any private individual, firm, or corporation shall be exempt
from payment of license and registration fees and all ad valorem taxes otherwise prescribed
by law. (Acts 1965, 2nd Ex. Sess., No. 74, p. 98, §1; Acts 1966, Ex. Sess., No. 422, p. 567.)...
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36-21-101
Section 36-21-101 Definitions. As used in this article, unless the context requires
otherwise, the following terms shall have the following meanings: (1) BOARD. Tuition Eligibility
Board. (2) ELIGIBLE PROGRAM. Any program leading to a diploma, certificate, or undergraduate
degree in a state college, state community college, state junior college, state technical
college, or state university. (3) RESCUE SQUAD MEMBER. A member of an organized rescue squad
of a city, town, county, or other subdivision of the state or of a public corporation, organized
for the purpose of providing, within the scope of his or her practice: First aid, treatment
or transport of the sick or injured; rescue or recovery operations at incidents of drowning;
search and rescue of individuals lost or incapable of self rescue; or any other emergency
or non-emergency incident where the services provided by the rescue squad are deemed necessary
for incident stabilization. The term includes all commanders, officers, and...
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