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40-9-35
Section 40-9-35 Alabama Association of Rescue Squads. (a) Motor fuels used by vehicles of rescue
squads who are members in good standing of the Alabama Association of Rescue Squads in Alabama
shall be exempt from all state and local motor fuel taxes. (b) Motor vehicles used by rescue
squads who are members in good standing of the Alabama Association of Rescue Squads in Alabama
shall be exempt from all tax and motor vehicle license fees. (Act 2009-660, p. 2028, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-35.htm - 785 bytes - Match Info - Similar pages
40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
40-9-38
Section 40-9-38 Alabama Association of Volunteer Fire Departments, Alabama Association of Rescue
Squads, county volunteer fire and rescue associations, certain volunteer rescue squads, and
certain local fire districts. The Alabama Association of Volunteer Fire Departments, county
volunteer fire associations, the Alabama Association of Rescue Squads, Incorporated, all volunteer
rescue squads that are members of the Alabama Association of Rescue Squads, all county volunteer
rescue associations, and all local fire districts that are not under the auspices of their
county commission are exempt from any state, county, and local sales and use taxes and ad
valorem taxes. (Act 2012-544, p. 1613, §1.)...
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32-6-172
Section 32-6-172 Preparation; issuance; proof to be submitted by applicant; use. The distinctive
license plates provided for by this division shall be prepared by the Commissioner of Revenue
and shall be issued through the probate judge or license commissioner of the several counties
of the state in like manner as are other motor vehicle license plates or tags, and such officers
shall be entitled to their regular fees for such service. Applicants for such distinctive
plates shall present to the issuing official proof of their membership in a volunteer rescue
squad by means of certificate signed by the treasurer of Alabama Association of Rescue Squads,
Inc. The distinctive license plates or tags so issued shall be used only upon and for personally-owned,
private passenger vehicles (to include station wagons and pick-up trucks) registered in the
name of the member of a volunteer rescue squad making application therefor, and when so issued
to such applicant shall be used upon the vehicle...
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40-12-244
Section 40-12-244 License tags and registration fees - Exemption for members of armed forces,
etc. There shall be exempt from the operation of the privilege or license tax and registration
fee now or hereinafter to be levied on automobiles and motor vehicles by the State of Alabama
one passenger vehicle owned by any of the following: (1)a. An active member of the Alabama
National Guard or the Alabama State Guard, when organized in lieu of the National Guard or
for any service-connected disabled veteran. The exemption for any service-connected disabled
veteran extends only to the service-connected disabled veterans' license plate. The exemption
for active members of the Alabama National Guard or Alabama State Guard, when organized in
lieu of the National Guard, shall be claimed upon presentation of proper identification on
forms prescribed by the Adjutant General. Active members of the National Guard may obtain
additional license plates for other passenger vehicles which they own by...
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32-1-1.1
or other major radial or circumferential street or highway designated by local authorities
within their respective jurisdictions as part of a major arterial system of streets or highways.
(3) AUTHORIZED EMERGENCY VEHICLE. Such fire department vehicles, police vehicles, and ambulances
as are publicly owned, and such other publicly or privately owned vehicles as are designated
by the Secretary of the Alabama State Law Enforcement Agency or the chief of police of an
incorporated city. (4) BICYCLE. Every device propelled by human power upon which any
person may ride, having two tandem wheels either of which is more than 14 inches in diameter.
(5) BUS. Every motor vehicle designed for carrying more than 10 passengers and used for the
transportation of persons; and every motor vehicle other than a taxicab, designed and used
for the transportation of persons for compensation. (6) BUSINESS DISTRICT. The territory contiguous
to and including a highway when within any 600 feet along such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-1-1.1.htm - 22K - Match Info - Similar pages
40-12-174
Section 40-12-174 Transient vendors and peddlers. (a) Each person travelling on an animal or
using a vehicle other than a motor vehicle, doing business as a transient vendor or peddler
as defined in this section, displaying, selling or offering to sell any goods, wares, or merchandise,
other than to a merchant for resale, shall pay a privilege license tax to the State of Alabama
of $15 and $5 for the county in each county in which such transient vendor or peddler does
business for each vehicle. (b) Each itinerant vendor or peddler of merchandise, other than
tobacco products, medicines or household remedies or liquified petroleum products, but including
persons, firms, corporations, partnerships, or cooperatives whose principal business is selling
and distributing milk and dairy products, who operates on foot or uses a vehicle solely for
the purpose of transporting merchandise from house to house or place to place but who does
not use such vehicle for the display of merchandise or as a...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm,
partnership, association, corporation, receiver, trust, estate, or other entity, or any other
group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County, Alabama.
(3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the
object of gain, profit, benefit, or advantage, either direct or indirect to such person. (4)
GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, without any deduction on account of the cost of the property so leased or rented,
the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever,
and without any deduction on account of loss and shall also...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages
34-39-3
Section 34-39-3 Definitions. In this chapter, the following terms shall have the respective
meanings provided in this section unless the context clearly requires a different meaning:
(1) ASSOCIATION. The Alabama Occupational Therapy Association. (2) BOARD. The Alabama State
Board of Occupational Therapy. (3) LICENSE. A valid and current certificate of registration
issued by the Alabama State Board of Occupational Therapy. (4) OCCUPATIONAL THERAPY. a. The
practice of occupational therapy means the therapeutic use of occupations, including everyday
life activities with individuals, groups, populations, or organizations to support participation,
performance, and function in roles and situations in home, school, workplace, community, and
other settings. Occupational therapy services are provided for habilitation, rehabilitation,
and the promotion of health and wellness to those who have or are at risk for developing an
illness, injury, disease, disorder, condition, impairment, disability,...
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