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40-23-1
F.O.B. point and regardless of who selects the method of transportation, and regardless of
by whom or the method by which freight, postage, or other transportation charge is paid. Provided
further that, where billed as a separate item to and paid by the purchaser, the freight, postage,
or other transportation charge paid to a common carrier or the U.S. Postal Service is not
a part of the selling price. (6) GROSS PROCEEDS OF SALES. The value proceeding or accruing
from the sale of tangible personal property, and including the proceeds from the sale
of any property handled on consignment by the taxpayer, including merchandise of any kind
and character without any deduction on account of the cost of the property sold, the cost
of the materials used, labor or service cost, interest paid, any consumer excise taxes that
may be included within the sales price of the property sold, or any other expenses whatsoever,
and without any deductions on account of losses; provided, that cash...
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12-15-314
care to participate in activities that are age or developmentally appropriate for the child
based on a reasonable and prudent parent standard, provided the activities are consistent
with provisions of any existing court order, individualized service plan, or promulgated policy
of the department that provides guidance to caregivers concerning the reasonable and prudent
parent standard. The guidance shall include factors for the caregiver to consider prior to
allowing a child to participate in age or developmentally appropriate normal childhood activities.
(2) A caregiver shall be immune from liability in a civil action to recover damages for injury,
death, or loss to person or property that results from a caregiver's decisions using a reasonable
and prudent parent standard. This subsection shall not be construed to remove or limit any
existing liability protection provided by law. (Act 2008-277, p. 441, §18; Act 2010-712,
p. 1744, §13; Act 2016-129, p. 290, §1; Act 2018-273, §1.)...
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34-29-61
VETERINARIAN. A person who is validly and currently licensed to practice veterinary medicine
in Alabama. (13) LICENSED VETERINARY TECHNICIAN. A person who is validly and currently licensed
to practice as a veterinary technician in Alabama. (14) PERSON. Any individual, firm, partnership,
association, joint venture, cooperative, or corporation or any other group or combination
acting in concert; and whether or not acting as a principal, trustee, fiduciary, receiver,
or as any kind of legal or personal representative, or as the successor in interest,
assigning agent, factor, servant, employee, director, officer, or any other representative
of such person. (15) PRACTICE OF VETERINARY MEDICINE: a. To diagnose, treat, correct, change,
relieve, or prevent animal disease, deformity, defect, injury, or other physical or
mental condition; including the prescription or administration of any drug, medicine, biologic,
apparatus, application, anesthesia, or other therapeutic or diagnostic...
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11-65-10
believes that it would be prudent to obtain the fingerprints of such persons. (16) A commission
shall report annually to the governing body of its sponsoring municipality and to such state
and federal authorities as shall be required by law. (17) Except as otherwise provided in
subdivisions (10) and (12), all books, records, maps, documents, and papers of a commission,
including those filed with such commission as well as those prepared by or for it, shall at
all times be open for the personal inspection of any officer of the state, the sponsoring
municipality or the host county or any official investigative body or committee of any thereof,
and no person having charge or custody thereof shall refuse this right to any officer or investigative
body or committee, and it shall be the express duty of such person to assist such officer
or committee in locating records or information. If any member of a commission violates the
provisions of this subdivision, he or she shall be subject...
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40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property
at request of owner; legislative intent; applicability of section; method of valuation; factors
considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
(a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable
property defined in Section 40-8-1, as amended, as Class III property and upon request by
the owner of such property as hereinafter provided, the assessor shall base his appraisal
of the value of such property on its current use on October 1 in any taxable year and not
on its fair and reasonable market value. Failure of an owner of Class III property to request
appraisal at current use value shall mean that the property shall be valued on its fair and
reasonable market value as otherwise provided in this title until such time as the owner thereof
shall request valuation on the basis of current use value. As used in...
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34-13-1
Section 34-13-1 Definitions. (a) For purposes of this chapter, the following terms shall have
the following meanings: (1) ACCREDITED SCHOOL or COLLEGE OF MORTUARY SCIENCE. A school or
college approved by the Alabama Board of Funeral Service and which maintains a course of instruction
of not less than 48 calendar weeks or four academic quarters or college terms and which gives
a course of instruction in the fundamental subjects including, but not limited to, the following:
a. Mortuary management and administration. b. Legal medicine and toxicology as it pertains
to funeral directing. c. Public health, hygiene, and sanitary science. d. Mortuary science,
to include embalming technique, in all its aspects; chemistry of embalming, color harmony;
discoloration, its causes, effects, and treatment; treatment of special cases; restorative
art; funeral management; and professional ethics. e. Anatomy and physiology. f. Chemistry,
organic and inorganic. g. Pathology. h. Bacteriology. i. Sanitation...
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41-9-271
Section 41-9-271 LaGrange Historical Site transferred to state commission. The LaGrange Historical
Site, Colbert County, Alabama, owned by the LaGrange Historical Commission is hereby transferred
to the Alabama Historical Commission which shall have full authority to develop, renovate,
preserve, maintain, operate, exhibit and publicize the LaGrange Historical Site in accordance
with the powers and responsibilities of said commission. The LaGrange Historical Commission
board of trustees shall cause an appropriate deed or conveyance to be executed in accordance
with the provisions of this section. (Acts 1979, No. 79-614, p. 1084.)...
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41-9-320
Section 41-9-320 Creation; purpose. (a) There is hereby created the Tannehill Furnace and Foundry
Commission to establish, operate and maintain as a state park or historic site the land and
buildings in the County of Tuscaloosa where one of the state's early ironworks, known as the
Tannehill Furnace and Foundry, was located. (b) The purpose of the commission shall be to
preserve, restore, maintain and promote as a state park or historic site the land and relics
of the Tannehill furnace and, in recognition of the important part played by the iron and
steel industry in the development of this state, to exhibit this old furnace as an example
of the process of making iron in this state's early days. (Acts 1969, No. 994, p. 1760, §1.)...
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41-8-41
Section 41-8-41 Definitions. As used in this article, the following words shall have the following
meanings: (1) DEPOSITORY. An institution which contracts with the Alabama Public Library Service
to participate in the state publications depository system. (2) STATE AGENCY. Any permanent
or temporary state office, department, division or unit, bureau, board, commission, task force,
authority, institution, state college or university, or other unit of state government, whether
executive, legislative, or judicial. (3) STATE PRINTER. The state print shop, a commercial
printer under contract with a state agency, or a state agency print shop. (4) STATE PUBLICATION.
Any document issued by a state agency which the agency may legally release for public distribution,
but does not include any of the following: 1. Code of Alabama. 2. Bound volumes of the Acts
of Alabama. 3. Legislative bills, journals, and slip laws. 4. The Alabama Digest. 5. Alabama
Reporter. 6. Any other items prepared for...
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41-9-430
purchase, construction, exchange, gift, lease or otherwise, lodging and other similar facilities,
including parking facilities and facilities for meetings, (provided said items are constructed
within one mile of the Alabama Space and Rocket Center), for use by visitors to the permanent
exhibit of the commission and users of the commission's visitors' center. In connection therewith,
the commission may acquire any land or construct or acquire buildings or other improvements
and all real and personal properties deemed necessary by the commission for such purpose,
whether or not now in existence. The commission may lease to others any such facilities and
may also lease lands of the commission on which such facilities may be constructed and charge
and collect rent therefor, and terminate any such lease upon the failure of the lessee to
comply with any of the obligations thereof. The commission may also sell, exchange, or convey
and grant options to any lessee to acquire any such...
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