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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section
the following terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The
normal and ordinary meaning of the words, except that mining activities or the transportation
of materials used in or produced by mining or forestry activities shall not be construed to
be included; (2) HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road
for construction purposes, including all road construction equipment whose gross weight exceeds
16,000 pounds, but not including inventory on hand for sale by duly licensed equipment dealers.
(b) The subjects of ad valorem taxation, except as exempted by law, shall be as follows: (1)
Every piece, parcel, tract, or lot of land in this state, including therein all things pertaining
to such land, and all structures and other things so annexed or attached thereto as to pass
to a vendee by conveyance of such land; and every separate or special...
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40-26B-23
Section 40-26B-23 Filing of statement; privilege assessment prorated for beds added
or subtracted; penalty. (a) On or before the twentieth of each month, beginning October 1991,
each nursing facility subject to this article shall file with the department a statement under
penalty of perjury on forms prescribed by the department, showing the total number of beds
as of the last day of the previous month, the privilege assessment due under this article,
and such other reasonable and necessary information as the department, after consultation
with the Alabama Medicaid Agency and adoption of appropriate rules and regulations, may require
for the proper enforcement of the provisions of this article. At the time of filing such statement
the nursing facility shall pay to the department the amount of privilege assessments shown
to be due. (b) The annual privilege assessments levied by this article shall be prorated on
a month by month basis for any beds added to or subtracted from the nursing...
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8-19-5
Section 8-19-5 Unlawful trade practices. The following deceptive acts or practices in
the conduct of any trade or commerce are hereby declared to be unlawful: (1) Passing off goods
or services as those of another, provided that this section shall not prohibit the
private labeling of goods or services. (2) Causing confusion or misunderstanding as to the
source, sponsorship, approval, or certification of goods or services. (3) Causing confusion
or misunderstanding as to the affiliation, connection, or association with, or certification
by another, provided that this section shall not prohibit the private labeling of goods
or services. (4) Using deceptive representations or designations of geographic origin in connection
with goods or services. (5) Representing that goods or services have sponsorship, approval,
characteristics, ingredients, uses, benefits, or qualities that they do not have or that a
person has sponsorship, approval, status, affiliation, or connection that he or she does...
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34-27-50
Section 34-27-50 Definitions. For the purposes of this article, the following terms
shall have the meaning respectively ascribed to them by this section: (1) ACCOMMODATIONS.
Any hotel or motel room, condominium, or cooperative unit, cabin, lodge, apartment, or any
other private or commercial structure designed for occupancy by one or more individuals or
any recreational vehicle campsite or campground. (2) BUSINESS ENTITY. Any individual, corporation,
firm, association, joint venture, partnership, trust, estate, business trust, syndicate, fiduciary,
and any other group or combination which engages in acts or practices in any trade or commerce.
(3) CONTRACT. Any contract, promissory note, credit agreement, negotiable instrument, lease,
use agreement, license, security, or other muniment conferring on the purchaser the rights,
benefits, and obligations of a vacation time-sharing plan. (4) COMMISSION. The Alabama Real
Estate Commission. (5) COMMISSIONER. A member of the Alabama Real Estate...
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40-22-1
Section 40-22-1 Deeds, bills of sale, etc. (a) Except as set out in subsection (b),
no deed, bill of sale, or other instrument of like character which conveys any real or personal
property within this state or which conveys any interest in any such property shall be received
for record unless the privilege or license tax is paid prior to the instrument being offered
for record as provided in subsection (c). (b) No privilege or license tax shall be required
for any of the following: (1) The transfer of mortgages on real or personal property within
this state upon which the mortgage tax has been paid. (2) Deeds or instruments executed for
a nominal consideration for the purpose of perfecting the title to real estate. (3) The re-recordation
of corrected mortgages, deeds, or instruments executed for the purpose of perfecting the title
to real or personal property, specifically, but not limited to, corrections of maturity dates
thereof, and deeds and other instruments or conveyances,...
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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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27-19-105
Section 27-19-105 Regulations for long-term care policies; outline of coverage, policy
summary, and monthly report. (a) The commissioner may adopt regulations that include standards
for full and fair disclosure setting forth the manner, content, and required disclosures for
the sale of long-term care insurance policies, terms of renewability, initial and subsequent
conditions of eligibility, nonduplication of coverage provisions, coverage of dependents,
preexisting conditions, termination of insurance, continuation or conversion, probationary
periods, limitations, exceptions, reductions, elimination periods, requirements for replacement,
recurrent conditions, and definitions of terms. Regulations under this subsection should recognize
the developing and unique nature of long-term care insurance and the distinction between group
and individual long-term insurance policies. (b) No long-term care insurance policy may do
any of the following: (1) Be cancelled, nonrenewed, or otherwise...
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27-27-7
Section 27-27-7 Solicitation permit - Issuance; contents; compliance with terms. (a)
Upon the filing of any bond required by Sections 27-27-10 or 27-27-16, after notice by the
commissioner provided for in subsection (a) of Section 27-27-6, or upon his decision
to grant a solicitation permit if such a bond is not so required, the commissioner shall issue
to the applicant or to the newly formed corporation, if the application is on behalf of a
newly formed incorporated domestic insurer, a solicitation permit. Every solicitation permit
issued by the commissioner shall contain provisions in substance as follows: (1) State the
securities or other rights or interests for which subscriptions are to be solicited, the number,
classes, par value, and selling price thereof, or identify the insurance contract, or contracts,
for which applications and advance premiums or deposits of premium are to be solicited in
the case of mutual or reciprocal insurers; (2) Require that any particular class of...
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40-17-380
Section 40-17-380 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018
REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. For the
purposes of this article, the following words have the following meanings: (1) DEPARTMENT.
The Alabama Department of Revenue. (2) DIESEL FUEL. Any liquid that is advertised, offered
for sale, or sold for use as or used as a motor fuel in a diesel-powered engine. Diesel fuel
includes #1 and #2 fuel oils, kerosene, special fuels, and blended fuels which contain diesel
fuel, but does not include gasoline or aviation fuel. (3) DYED DIESEL FUEL. Diesel fuel that
meets the dyeing and marking requirements of 26 U.S.C ยง4082. (4) GASOLINE. Any product commonly
or commercially known as gasoline, or any substitute therefor, regardless of classification,
that is advertised, offered for sale, or sold for use as or used as fuel in an internal combustion
engine, including gasohol and blended fuel which contains gasoline. Gasoline...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual,
including, but not limited to, an attorney or certified public accountant with written authority
or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal;
provided however, that nothing herein shall be construed as entitling any such individual
who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL
JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER.
The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller
of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means
any officer or employee of the department duly authorized by the commissioner,...
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