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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and
phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for
tax or payments required to be made in lieu thereof. An abatement of transaction taxes imposed
under Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve
the seller from the obligation to collect and pay over the transaction tax as if the sale
were to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED
TRANSACTION TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments
required to be made in lieu thereof, on tangible personal property and taxable services incorporated
into an industrial development property, the cost of which may be added to capital account
with respect to the property, determined without regard to any rule which...
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40-9B-4
Section 40-9B-4 Authorization of abatement. (a) Noneducational ad valorem taxes, construction
related transaction taxes, except those local construction related transaction taxes levied
for educational purposes or for capital improvements for education, and mortgage and recording
taxes, or payments required to be made in lieu thereof, and in the case of a qualifying industrial
or research enterprise described in Section 40-9B-3(a)(10)e. which is owned by an entity
organized under Chapter 6 of Title 37, or by an authority both organized and existing pursuant
to Chapter 50A of Title 11, and subject to the payments required to be made in lieu of ad
valorem, sales, use, license, and severance taxes imposed by Section 11-50A-7, in addition
to the foregoing, all other ad valorem taxes, or payments required to be made in lieu thereof,
imposed by the state, counties, municipalities, and other taxing jurisdictions of Alabama,
may be abated with respect to private use industrial property and...
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41-23-252
Section 41-23-252 Definitions. For the purpose of this article, the following words
and phrases shall have the following meanings: (1) ADECA. The Alabama Department of Economic
and Community Affairs. (2) ALABAMA RESEARCH ENTITY. One or more of the following: a. A public
or private university in the state. b. A university research foundation affiliated with a
public or private university in the state. c. A public two-year college in the state. d. A
publicly owned hospital in the state. e. An entity duly formed, domiciled, or qualified to
do business in the state that meets each of the following criteria: 1. Is exempt from federal
income tax under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended.
2. Is predominantly engaged in research and non-commercial development activities undertaken
for the purpose of discovering information that is technological or biotechnological in nature,
involves a process of experimentation, and the application of which is intended to be...
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40-18-372
Section 40-18-372 Qualifying projects - Activities and standards. A qualifying project
must be found by the Secretary of Commerce to conduct an activity specified in subdivision
(1) and to meet the minimum standard set forth in subdivision (2). (1) A qualifying project
must predominantly conduct an activity that is any one or more of the following: a. Described
by NAICS Code 1133, 115111, 2121, 22111, 221330, 31 (other than 311811), 32, 33, 423, 424,
482, 4862, 48691, 48699, 48819, 4882, 4883 (other than 48833), 493, 511, 5121 (other than
51213), 51221, 517, 518 (without regard to the premise that data processing and related services
be performed in conjunction with a third party), 51913, 52232, 54133 (if predominantly in
furtherance of another activity described in this article), 54134 (if predominantly in furtherance
of another activity described in this article), 54138, 5415, 541614, 5417, 55 (if not for
the production of electricity), 561422 (other than establishments that...
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11-54-171
Section 11-54-171 Definitions. The following words and phrases used in this article
shall, in the absence of clear implication otherwise, be given the following interpretations:
(1) APPLICANT. A person who files a written application with the governing body of any municipality
in accordance with Section 11-54-173. (2) AUTHORITY. A public corporation organized
pursuant to this article. (3) AUTHORIZING MUNICIPALITY. Any municipality the governing body
of which shall have adopted an authorizing resolution. (4) AUTHORIZING RESOLUTION. A resolution
adopted by the governing body of any municipality in accordance with Section 11-54-173,
that authorizes the incorporation of an authority. (5) BOARD. The board of directors of an
authority. (6) BONDS. Includes bonds, notes, and certificates representing an obligation to
pay money. (7) COUNTY. Any county in the state. (8) DIRECTOR. A member of the board of an
authority. (9) GOVERNING BODY. With respect to a municipality, its city or town council,...
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22-32-1
Section 22-32-1 Enactment of Southeast Interstate Low-Level Radioactive Waste Management
Compact. The Southeast Interstate Low-Level Radioactive Waste Management Compact is hereby
enacted into law and entered into by the State of Alabama with any and all states legally
joining therein in accordance with its terms, in the form substantially as follows: SOUTHEAST
INTERSTATE LOW-LEVEL RADIOACTIVE WASTE MANAGEMENT COMPACT Article I. Policy and Purpose There
is hereby created the Southeast Interstate Low-Level Radioactive Waste Management Compact.
The party states recognize and declare that each state is responsible for providing for the
availability of capacity either within or outside the state for the disposal of low-level
radioactive waste generated within its borders, except for waste generated as a result of
defense activities of the federal government or federal research and development activities.
They also recognize that the management of low-level radioactive waste is handled most...
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20-2-190
Section 20-2-190 Penalties; sale of ephedrine, etc.; Alabama Drug Abuse Task Force.
(a) Any person who manufactures, sells, transfers, receives, or possesses a listed precursor
chemical violates this article if the person: (1) Knowingly fails to comply with the reporting
requirements of this article; (2) Knowingly makes a false statement in a report or record
required by this article or the rules adopted thereunder; (3) Is required by this article
to have a listed precursor chemical license or permit, and is a person as defined by this
article, and knowingly or deliberately fails to obtain such a license or permit. An offense
under this subsection shall constitute a Class C felony. (b) Notwithstanding the provisions
of Section 20-2-188, a person who possesses, sells, transfers, or otherwise furnishes
or attempts to solicit another or conspires to possess, sell, transfer, or otherwise furnish
a listed precursor chemical or a product containing a precursor chemical or ephedrine or...
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41-9-211
Section 41-9-211 Powers and duties of office. (a) The powers and duties of the Office
of State Planning and Federal Programs shall be as follows: (1) To develop a comprehensive
state plan, and yearly updates to the plan, to be submitted by the Governor to the Legislature
for its consideration; (2) To develop, for approval by the Governor and the Legislature, long-range
plans and policies for the orderly and coordinated growth of the state, including but not
limited to, functional plans; (3) To prepare special reports and make available the results
of the research, studies and other activities, through publications, memoranda, briefings
and expert testimony; (4) To analyze the quality and quantity of services required for the
continued orderly and long-range growth of the state, taking into consideration the relationship
of activities, capabilities and future plans of local units of government, area commissions,
development districts, private enterprise and the state and federal...
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11-99-2
Section 11-99-2 Definitions. As used in this chapter: (1) BLIGHTED OR ECONOMICALLY DISTRESSED
AREA: a. An area in which the structures, buildings, or improvements, by reason of dilapidation,
deterioration, age, or obsolescence, inadequate provision for ventilation, light, air, sanitation,
or open spaces, high density of population and overcrowding, or the existence of conditions
which endanger life or property by fire and other causes, or any combination of such factors,
are conducive to ill health, transmission of disease, infant mortality, juvenile delinquency,
or crime, and are detrimental to the public health, safety, morals, or welfare, or b. Any
area which by reason of the presence of a substantial number of substandard, slum, deteriorated,
or deteriorating structures, predominance of defective or inadequate street layout, faulty
lot layout in relation to size, adequacy, accessibility, or usefulness, unsanitary or unsafe
conditions, deterioration of site or other improvements,...
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11-99-4
Section 11-99-4 Creation of tax increment districts and approval of project plans. In
order to exercise its powers under this chapter, a public entity shall take the following
steps: (1) The local governing body shall hold a public hearing at which all interested parties
are afforded a reasonable opportunity to express their views on the concept of tax increment
financing, on the proposed creation of a tax increment district and its proposed boundaries,
and its benefits to the public entity. Notice of the hearing shall be published in a newspaper
of general circulation in either the county or in the city, as the case may be, in which the
proposed tax increment district is to be located with such notice to be published at least
twice in the 15-day period immediately preceding the date of the hearing. Prior to publication,
a copy of the notice shall be sent by first class mail to the chief executive officer of each
deferred tax recipient. (2) In addition to the notice required by...
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