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40-20-20
Section 40-20-20 Definitions. In addition to the definitions contained in Section 40-20-1,
which shall apply for purposes of this article, except to the extent there is a conflict with
the definitions contained herein, the following definitions shall apply for the purposes of
this article. (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 of offshore
production produced from depths greater than 8,000 feet below mean sea...
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40-23-6
Section 40-23-6 License required to engage in business; one-time surety bond. (a) If any person
shall engage in or continue in any business for which a privilege tax is imposed by Section
40-23-2 as a condition precedent to engaging or continuing in such business, the person shall
apply for and obtain from the Department of Revenue a license to engage in and to conduct
such business for the current tax year upon the condition that the person shall pay the taxes
accruing to the State of Alabama under the provisions of this division; provided, that no
license shall be issued under the provisions of this division to any person who has not complied
with the provisions of this division, and no provision of this division shall be construed
as relieving any person from the payment of any license or privilege tax now or hereafter
imposed by law. (b)(1) Any person applying for an initial license or the renewal of an expired
or cancelled license on or after January 1, 2020, who is in the...
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40-9F-32
Section 40-9F-32 Procedures for rehabilitation of qualified structures; tax credits; review;
audit; fees; report to Legislature. (a) The commission shall develop standards for the approval
of the substantial rehabilitation of qualified structures for which a tax credit is sought.
The standards shall take into account whether the substantial rehabilitation of a qualified
structure is consistent with the historic character of the structure or of the Registered
Historic District in which the property is located. (b) Prior to beginning any substantial
rehabilitation work on a qualified structure, the owner shall submit an application and rehabilitation
plan to the commission and an estimate of the qualified rehabilitation expenditures under
the rehabilitation plan; provided, however, that the owner, at its own risk, may incur qualified
rehabilitation expenditures no earlier than six months prior to the submission of the application
and rehabilitation plan that are limited to architectural,...
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40-9G-1
Section 40-9G-1 Definitions. For purposes of the chapter, the following words and phrases shall
have the following meaning: (1) APPROVED ACTIVITY. The conduct of an activity that is predominantly
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
chapter), 54134 (if predominantly in furtherance of another activity described in this chapter),
54138, 5415, 541614, 5417, 55 (if not for the production of electricity), 561422 (other than
establishments that originate telephone calls), 562213, 56291, 56292, 611512, 927 or 92811.
b. The production of biofuel as such term is defined in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9G-1.htm - 3K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-34.htm - 5K - Match Info - Similar pages
15-13-159
Section 15-13-159 Qualifications - Professional surety company. No professional surety company
shall execute or become surety on any appearance bond in this state, unless it has an order
granting authorization to become professional surety on any bail. The order granting the authorization
shall be reissued annually, prior to January 1 of each year, by the presiding circuit judge
of the county in which the company desires to execute bail or appearance bonds. Prior to the
judge's issuance of the original order and no later than December 1 of each year, thereafter,
professional surety companies shall submit annually to the presiding circuit judge the following:
(1) An original or certified copy of a certificate of authority or certificate of compliance
from the Department of Insurance reflecting that the company is qualified to write a bail
line of insurance and that the company is in good standing with the department. (2) An original
qualifying power of attorney issued by the...
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40-23-5
Section 40-23-5 Certain organizations and vendors exempt from payment of state, county, and
municipal sales and use taxes. (a) The Diabetes Trust Fund, Inc., and any of its branches
or agencies, heretofore or hereafter organized and existing in good faith in the State of
Alabama for purposes other than for pecuniary gain and not for individual profit, are exempted
from paying any state, county, or municipal sales or use taxes. (b) The Chilton County Rescue
Squad is exempted from paying any sales or use taxes. (c) The state headquarters only of the
American Legion, the American Veterans of World War II, Korea, and Vietnam, also known as
AMVETS, the Disabled American Veterans, the Veterans of Foreign Wars, also known as VFW, Alabama
Goodwill Industries, and the Alabama Sight Conservation Association are exempted from paying
any state, county, or municipal sales or use taxes. (d) The Grand Chapter of all Orders of
the Eastern Star and the South Alabama State Fair Association Southeastern...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-5.htm - 8K - Match Info - Similar pages
40-9F-3
Section 40-9F-3 Standards for approval; application, rehabilitation plan; review; certification;
tax credit certification; fees; report to Legislature. (a) The commission shall develop standards
for the approval of the substantial rehabilitation of qualified structures for which a tax
credit is sought. The standards shall take into account whether the substantial rehabilitation
of a qualified structure is consistent with the historic character of the structure or of
the Registered Historic District in which the property is located. (b) Prior to beginning
any substantial rehabilitation work on a qualified structure, the owner shall submit an application
and rehabilitation plan to the commission and an estimate of the qualified rehabilitation
expenditures under the rehabilitation plan; provided, however, that the owner, at its own
risk, may incur qualified rehabilitation expenditures no earlier than six months prior to
the submission of the application and rehabilitation plan that are...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9F-3.htm - 9K - Match Info - Similar pages
9-17-171
Section 9-17-171 Definitions. As used in this article, the following terms shall have the following
meanings: (1) AGRICULTURE. The art or science of cultivating the ground and raising and harvesting
crops, including also feeding, breeding, and management of livestock and poultry; tillage;
husbandry; or farming. The following items or areas fall within the definition of agriculture:
Tree farming; raising horticultural products in commercial greenhouses and nurseries; fruit
and nut trees, whether or not in groves or orchards; vegetable gardens, whether or not on
farms; livestock farming; dairy farming; commercial fish ponds; commercial sod farms; and
poultry and egg farming. (2) COUNCIL. The Alabama Propane Education and Research Council created
pursuant to Section 9-17-175. (3) EDUCATION. Any action to provide information regarding propane
and the use of propane to consumers and members of the propane gas industry. (4) ODORIZED
PROPANE. Propane which has an odorant added to it. (5)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-171.htm - 2K - Match Info - Similar pages
22-35-6
Section 22-35-6 Alabama Underground and Aboveground Storage Tank Trust Fund Management Board
created; composition; powers and duties; compensation. (a) There is hereby created the Alabama
Underground and Aboveground Storage Tank Trust Fund Management Board, hereinafter referred
to as the "management board," comprised of nine voting members: One member appointed
by the Governor for a three-year term, one member appointed by the Lieutenant Governor for
a three-year term, one member appointed by the Senate President Pro Tempore for a two-year
term, one member appointed by the Speaker of the House of Representatives for a two-year term,
and one member appointed by the Speaker Pro Tempore for a one-year term, all of whom are from
a list of qualified individuals for each position provided by the governing body of the Petroleum
and Convenience Marketers of Alabama; and additionally, one member appointed by the Speaker
of the House of Representatives for a one-year term from a list of...
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