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...

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11-99B-18
Section 11-99B-18 This chapter is cumulative. This chapter does and shall be construed to provide
a complete, additional, and alternative method for the doing of the things authorized thereby
and shall be regarded as supplemental and additional to other laws. However, the issuance
of bonds of any district under the provisions of this chapter need not comply with the requirements
of any other law of the state generally applicable to the issuance of bonds, notes, and other
obligations by other public corporations organized under the laws of the state. (Act 2000-781,
p. 1825, §18.)...
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11-104-7
Section 11-104-7 Construction with other laws. It is the intent of the Legislature that, to
the extent a governmental entity or entities establishes a trust, that it be operated in compliance
with the Internal Revenue Code 26 U.S.C., as amended, in a manner which would allow the trust
to maximize investment earnings while minimizing the costs to the governmental entities and
their employees. The trusts shall not be subject to any current or future provision of a law,
rule, ordinance, or resolution of the state, municipality, city, town, county, agency, or
instrumentality thereof which conflicts with this legislative intent or would prevent or unreasonably
hinder the accomplishment of the purposes of this chapter. This chapter shall be read as separate
and apart from, and not in conflict with or subject to, the provisions of Amendment No. 623
of the Constitution of Alabama of 1901, now appearing as Section 228.01 of the Official Recompilation
of the Constitution of Alabama of 1901, as...
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10A-1-3.33
Section 10A-1-3.33 Right of inspection and access by governing persons. (a) An entity described
in subsection (e) shall provide governing persons and their agents and attorneys access to
its books and records, including the books and records required to be maintained under the
chapter of this title applicable to the entity and other books and records of the entity for
any purpose reasonably related to the governing person's service as a governing person. The
right of access shall include the right to inspect and copy books and records during ordinary
business hours. An entity may impose a reasonable charge covering the costs of labor and material
for copies of documents furnished. (b) An entity described in subsection (e) shall furnish
to a governing person both of the following: (1) Without demand, any information concerning
the entity's business and affairs reasonably required for the proper exercise of the governing
person's rights and duties under the entity's governing documents...
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11-62-21
Section 11-62-21 Construction of chapter. This chapter shall be construed liberally to effect
its purposes and neither this chapter nor anything herein contained is or shall be construed
as a restriction or limitation upon any powers which any authority might otherwise have under
any laws of the state, and the provisions of this chapter are cumulative to any such powers.
This chapter does and shall be construed to provide a complete, additional, and alternative
method for the doing of the things authorized thereby and shall be regarded as supplemental
and additional to other laws. However, the issuance of bonds, notes, and other obligations
of any authority under the provisions of this chapter need not comply with the requirements
of any other law of the state generally applicable to the issuance of bonds, notes, and other
obligations by other public corporations organized under the laws of the state. (Acts 1979,
No. 79-332, p. 506, §17.)...
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11-97-27
Section 11-97-27 Liberal construction. This chapter shall be construed liberally to effect
its purposes and neither this chapter nor anything herein contained is or shall be construed
as a restriction or limitation upon any powers which any corporation might otherwise have
under any laws of the state, and the provisions of this chapter are cumulative to any such
powers. This chapter does and shall be construed to provide a complete, additional, and alternative
method for the doing of the things authorized thereby and shall be regarded as supplemental
and additional to other laws. However, the issuance of bonds of any corporation under the
provisions of this chapter need not comply with the requirements of any other law of the state
generally applicable to the issuance of bonds, notes, and other obligations by other public
corporations organized under the laws of the state. (Acts 1984, No. 84-314, p. 695, §27.)...

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9-14E-10
Section 9-14E-10 Construction and application of chapter. (a) This chapter shall constitute
complete and comprehensive authority for the taking of all actions necessary and desirable
to put into effect the policy and purposes of this chapter. This chapter shall only apply
to the property defined herein, and shall not be construed to apply to any other state lands,
including any other state park lands. Insofar as this chapter may be in conflict or inconsistent
with any provisions of any other law concerning actions authorized by this chapter, this chapter
shall control and govern, any other provision of law to the contrary notwithstanding. Subject
to the foregoing, this chapter does and shall be construed to provide an additional and alternative
method for the doing of the things authorized thereby and shall be regarded as supplemental
and additional to other laws. (b) The following provisions of law shall not apply to a project
agreement, or any part thereof, executed pursuant to this...
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9-17-34
Section 9-17-34 Additional definitions. In addition to the definitions contained in Section
9-17-1, which shall apply for the purpose of computing the tax as provided in Section 9-17-35,
except to the extent there is a conflict with the definitions contained herein, the following
definitions shall apply for the purpose of computing the tax as provided in Section 9-17-35:
(1) Gross Proceeds. The gross proceeds for a month shall be the sum of the month's market
proceeds and non-market proceeds. No adjustments or deductions may be taken from the market
proceeds or the non-market proceeds in computing gross proceeds. (2) Market Proceeds. The
market proceeds for a month shall be the sum of the amounts due under all market sales transactions
during the month. The amount due under each market sales transaction shall be determined by
multiplying the unit sales price by the volume of severed oil or gas sold in each transaction.
(3) Market Sales Transaction. An agreement or contract for the sale...
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10A-1-1.02
Section 10A-1-1.02 Applicability of chapter. (a) All provisions of this chapter shall apply
to all entities formed pursuant to or governed by Chapters 2A to 11, inclusive, and Chapter
17, except to the extent, if any, that any provision of this chapter is inconsistent with
or as otherwise provided by the provisions of this title or other statutory or constitutional
provisions specifically applicable to the entity. (b) The provisions of this chapter shall
apply to entities formed pursuant to or governed by Chapter 16, Chapter 20, and Chapter 30
only as provided therein or expressly provided in this chapter. (c) If a provision of this
chapter conflicts with a provision in another chapter of this title, the provision of the
other chapter, to the extent of the conflict, supersedes the provision of this chapter. (Act
2009-513, p. 967, §2; Act 2018-125, §1; Act 2019-94, §2; Act 2020-73, §1.)...
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40-9D-2
Section 40-9D-2 Legislative intent; scope; exclusiveness. (a)(1) The legislative intent of
this chapter is to provide incentives necessary to attract very large projects which shall
generate a substantial number of jobs and economic growth for the citizens of Alabama. (2)
This chapter is intended as minimum code and the Department of Revenue may adopt rules under
the Administrative Procedure Act to provide additional clarification, not inconsistent with
this chapter. (3) In the event of any conflict between this chapter and those of any other
specific statutory provisions contained in other chapters of this title, or of any other title,
it is declared to be the legislative intent that, to the extent such other specific provisions
are inconsistent with or different from the provisions of this chapter, this chapter shall
prevail. (b) The provisions contained in this chapter shall govern the tax incentives for
very large projects, as defined below, that locate in Alabama subsequent to...
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