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22-27-2
Section 22-27-2 Definitions. For the purpose of this article, the following terms shall
have the meanings respectively ascribed to them by this section: (1) AGENCY. Any controlling
agency, public or private, elected, appointed, or volunteer utilizing methods approved by
the health department or the department for the purpose of controlling and supervising the
collection or management of solid wastes or recyclable materials. (2) ALTERNATIVE COVER. Material
other than earth used to cover a landfill or sanitary landfill. An alternative cover shall
be approved by the Department of Environmental Management in compliance with federal law and
United States Environmental Protection Agency rules or guidance to achieve a level of performance
equal to or greater than earthen cover material. (3) ASHES. The solid residue from burning
of wood, coal, coke, or other combustible material used for heating, from incineration of
solid wastes, or for the production of electricity at electric generating...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-2.htm - 14K - Match Info - Similar pages
40-29-22
Section 40-29-22 Lien for taxes - Validity and priority against certain persons. (a)
Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
The lien imposed by Section 40-29-20 shall not be valid as against any purchaser, holder
of a security interest, mechanic's lienor, or judgment lien creditor until notice thereof
which meets the requirements of subsection (f) has been filed by the Commissioner of Revenue
or his delegate, and shall not be perfected as against any purchaser, holder of a security
interest, mechanic's lienor, or judgment lien creditor until the date such notice is filed.
(b) Protection for certain interest even though notice filed. Even though notice of a lien
imposed by Section 40-29-20 has been filed, such lien shall not be valid: (1) SECURITIES.
With respect to a security (as defined in subsection (g)(4)): a. As against a purchaser of
such security who at the time of purchase did not have actual notice or knowledge of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-22.htm - 17K - Match Info - Similar pages
11-54B-47
Section 11-54B-47 Costs of supplemental services. (a) The self-help business improvement
district ordinance adopted by the municipality pursuant to Section 11-54B-46 shall
provide that all costs of the supplemental services provided in a self-help business improvement
district shall be financed through the levy by the municipality of a special assessment on
the owners of the real property located within the geographical area of the district or, in
the case of a district formed to increase tourism in the municipality, on businesses of the
designated class within the geographical area of the district, and in either case shall designate
the method set forth in the plan as the method used to determine the amount of the special
assessment in a manner which fairly and equitably distributes the burden of financing the
supplemental services among the nonexempt real property owners in the district. The ordinance
shall list and describe, by lot and block numbers and by street addresses, all real...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-47.htm - 2K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
40-14A-24
Section 40-14A-24 Net worth in Alabama. (a) A taxpayer's net worth in Alabama shall
be determined by apportioning the taxpayer's net worth computed under Section 40-14A-23
in the same manner as prescribed for apportioning income during the determination period for
purposes of the income tax levied by Chapter 18, or the manner in which the income would be
apportioned if the taxpayer were subject to the income tax, or for the purposes of the financial
institution excise tax levied by Chapter 16; provided, however, that the net worth of insurers
subject to the insurance premium tax levied by Chapter 4A of Title 27 shall be apportioned
on the basis of the ratio of the insurer's Alabama premium income to its nationwide total
direct premiums as reflected on schedule T of the insurer's annual statement filed with the
Commissioner of Insurance for the then immediately preceding calendar year. (b) There shall
be deducted from the amount of net worth in Alabama as determined in accordance with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14A-24.htm - 8K - Match Info - Similar pages
40-20-2
Section 40-20-2 Levy and amount of tax upon business of producing or severing oil or
gas from soil, etc., generally. (a)(1) There is hereby levied, to be collected hereafter,
as herein provided, annual privilege taxes upon every person engaging or continuing to engage
within the State of Alabama in the business of producing or severing oil or gas, as defined
herein, from the soil or the waters, or from beneath the soil or the waters, of the state
for sale, transport, storage, profit, or for use. The amount of such tax shall be measured
at the rate of eight percent of the gross value of the oil or gas at the point of production
except as provided in subsequent subdivisions of this subsection. Provided, however, that
the tax on offshore production, produced from depths greater than 8,000 feet below mean sea
level, shall not be computed as a percentage of gross value at the point of production, as
provided in this article, but shall be computed as a percentage of gross proceeds, as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-2.htm - 8K - Match Info - Similar pages
45-49-151.14
Section 45-49-151.14 Tax due on pari-mutuel pools; distribution of contributions; capital
improvement fund. (a) Every licensee conducting race meetings pursuant to this subpart shall
pay to the racing commission for its use, a tax on the total contributions to all pari-mutuel
pools conducted or made on a racetrack licensed under this subpart in an amount equal to eight
percent until April 17, 1992, and seven percent thereafter. Except as otherwise provided in
this subpart, the commission of a licensee on a pari-mutuel pool shall not exceed 19 percent
of the amount contributed to the pari-mutuel pool, including the tax provided in this section.
In addition to the 19 percent commission authorized to be withheld from pari-mutuel pools,
the licensee may deduct an additional two percent commission from all pari-mutuel betting
pools in which the bettors are required to select three or more dogs. After the deduction
of the tax percentages for the use of the racing commission, the percentage...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-151.14.htm - 4K - Match Info - Similar pages
28-3A-23
Section 28-3A-23 Regulation of grant of licenses. (a) No license prescribed in this
code shall be issued or renewed until the provisions of this code have been complied with
and the filing and license fees other than those levied by a municipality are paid to the
board. (b) Licenses shall be granted and issued by the board only to reputable individuals,
to associations whose members are reputable individuals, or to reputable corporations organized
under the laws of the State of Alabama or duly qualified thereunder to do business in Alabama,
or, in the case of manufacturers, duly registered under the laws of Alabama, and then only
when it appears that all officers and directors of the corporation are reputable individuals.
(c) Every license issued under this code shall be constantly and conspicuously displayed on
the licensed premises. (d) Each retail liquor license application must be approved by the
governing authority of the municipality if the retailer is located in a municipality,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-23.htm - 8K - Match Info - Similar pages
37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state,
shall execute a compact, in substantially the following form, with the State of Mississippi,
and the Legislature approves and ratifies the compact in the form substantially as follows:
Northeast Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states
solemnly agree: Article I. The purpose of this compact is to promote and develop trade, commerce,
industry, and employment opportunities for the public good and welfare in northeast Mississippi
and northwest Alabama through the establishment of a joint interstate authority to acquire
certain railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11A-1.htm - 33K - Match Info - Similar pages
45-49-252
Section 45-49-252 Definitions. The following words, phases, or terms as used in this
part, unless the context indicates otherwise, shall have the following meanings: (1) ABANDONED
PROPERTY. Wrecked or derelict property having no value other than nominal salvage value, if
any, which has been left abandoned and unprotected from the elements and shall include wrecked,
inoperative, or partially dismantled motor vehicles, trailers, boats, machinery, refrigerators,
washing machines, plumbing fixtures, and other similar articles which have no value other
than nominal salvage value, if any; and is in a condition violative of Alabama statutes. (2)
ADMINISTRATIVE DEPARTMENT. The department charged by the Mobile County Commission with the
administrative management of this part. (3) COMMISSION. The Mobile County Commission of Mobile
County, Alabama. (4) BULKY WASTE. Items whose large size precludes or complicates their handling
by normal collection, processing, or disposal methods. (5) BUNDLE. A...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-252.htm - 10K - Match Info - Similar pages
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