45-36-231.02
Section 45-36-231.02 Record of abandoned and stolen firearms; sale or destruction. (a) The
sheriff shall keep and maintain a permanent record of all abandoned or stolen firearms, not
subject to disposition by general law. The records shall state the description of the firearm,
the date of recovery of the firearm, and the serial or other identifying number, if any, of
the firearm. Firearm as used in this subpart shall have the same meaning as defined in Section
13A-8-1. (b) Unless otherwise provided by law, the sheriff may sell or destroy these firearms
if the owner of the firearm does not claim the firearm within six months of the date the sheriff
obtained it. (c) The sheriff may sell the firearms to the highest bidder as long as that person
or business may purchase a firearm legally in the State of Alabama. The bidder shall be subject
to a background check for any and all records that would prohibit the bidder from purchasing
a firearm. If the bidder is legally prohibited from...
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45-10-234.3
Section 45-10-234.3 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. (a) As often as
necessary, the sheriff shall sell at public auction, including an internet auction, to the
highest bidder all abandoned or stolen personal property, other than firearms, which has been
recovered by the sheriff's office and has remained unclaimed by the rightful owner for a six-month
period. (b) Prior to the sale, notice shall be given by publication in a newspaper of general
circulation in Cherokee County once a week for two successive weeks or by posting notice in
a conspicuous place at the Cherokee County Courthouse and by posting on the sheriff's office
website for a period of at least 20 days. The notice shall contain the place, date, and time
of each auction and a general description of items of personal property to be sold at the
auction. If publication of notice is made in the newspaper, the first...
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45-31-233.03
Section 45-31-233.03 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2020 REGULAR
SESSION, EFFECTIVE AUGUST 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) At least
every six months, the sheriff shall sell at public auction to the highest bidder for cash
all abandoned or stolen personal property, other than firearms, which has been recovered by
the sheriff's department and has remained unclaimed by the rightful owner during the preceding
six-month period. (b) Prior to the sale, notice shall be given by publication in a newspaper
of general circulation in Geneva County once a week for two successive weeks or by posting
a notice in a conspicuous place at the Geneva County Courthouse for a period of at least 20
days. The notice shall contain the place, date, and time of each auction and a description
of each item of personal property to be sold at the auction. If publication of notice is made
in the newspaper, the first notice shall run at least 20 days prior to the...
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45-10-234.1
Section 45-10-234.1 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. If the abandoned
or stolen personal property is of a perishable nature and reasonable attempts to locate and
identify the owner of the property are not successful, the property may be sold at once without
notice. The sheriff shall attempt to obtain the best possible price for the property. The
proceeds of such a sale shall be held in a separate account for a period of six months for
the owner. During this period, the proceeds will be paid to the owner upon demand, less any
cost of recovery, storage, maintenance, and sale. If the proceeds are not claimed within six
months, after deducting and paying all expenses incurred in the recovery, storage, maintenance,
and sale of the property, the net funds shall be paid to the office of the Sheriff of Cherokee
County. (Act 2018-79, §2.)...
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45-31-233.01
Section 45-31-233.01 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2020 REGULAR
SESSION, EFFECTIVE AUGUST 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. If the abandoned
or stolen personal property is of a perishable nature and reasonable attempts to locate and
identify the owner of the property are not successful, the property may be sold at once without
notice. The sheriff shall attempt to obtain the best possible price for the property. The
proceeds of the sale shall be held in a separate account for a period of six months for the
owner. During this period, the proceeds shall be paid to the owner upon demand, less any cost
of recovery, storage, maintenance, and sale. If the proceeds are not claimed within six months,
after deducting and paying all expenses incurred in the recovery, storage, maintenance, and
sale of the property, the net funds shall be paid to the Office of the Sheriff of Geneva County.
(Act 2020-138, §1.)...
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45-10-234.2
Section 45-10-234.2 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. (a) The sheriff
shall keep and maintain a permanent record of all abandoned or stolen firearms, not subject
to disposition by general law. The records shall state the description of the firearm, the
date of recovery of the firearm, and the serial or other identifying number, if any, of the
firearm. Firearm as used in this part shall have the same meaning as defined in Section 13A-8-1.
(b) Unless otherwise provided by law, the sheriff may sell or destroy these firearms if the
owner of the firearm does not claim the firearm within six months of the date the sheriff
obtained it. (c) The sheriff may sell the firearms only to gun dealers who have held an active
business license for at least one year immediately prior to the date of the sale. The sheriff
shall establish a procedure to notify gun dealers of a sale. A firearm...
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45-5-233-02
Section 45-5-233-02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE AUGUST 1, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The sheriff
shall keep and maintain a permanent record of all abandoned or stolen firearms, not subject
to disposition by general law. The records shall state the description of the firearm, the
date of recovery of the firearm, and the serial or other identifying number, if any, of the
firearm. Firearm as used in this part shall have the same meaning as defined in Section 13A-8-1.
(b) Unless otherwise provided by law, the sheriff may sell or destroy these firearms if the
owner of the firearm does not claim the firearm within six months of the date the sheriff
obtained it. (c) The sheriff may sell the firearms only to gun dealers who have held an active
business license in this state for at least one year immediately prior to the date of the
sale. The sheriff shall establish a procedure to notify gun dealers of a...
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45-31-233.02
Section 45-31-233.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2020 REGULAR
SESSION, EFFECTIVE AUGUST 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The sheriff
shall keep and maintain a separate permanent record of all abandoned and stolen firearms,
not subject to disposition by general law. The records shall state the description of the
firearm, the date of recovery of the firearm, the serial or other identifying number, if any,
of the firearm, and the place of recovery of the firearm. Firearm as used in this part shall
have the same meaning as defined in Section 13A-8-1. (b) Unless otherwise provided by law,
the sheriff may sell or destroy these firearms if the owner of the firearm does not claim
the firearm within 12 months of the date the sheriff obtained it. (c) The sheriff may sell
the firearms only to gun dealers who have held an active business license from Geneva County
for at least one year immediately prior to the date of the sale. The sheriff...
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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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22-30D-3
Section 22-30D-3 Definitions. Unless otherwise defined in this chapter, the definitions of
terms included in Section 22-30-3 shall be applicable to this chapter. For the purposes of
this chapter, the following terms have the following meanings: (1) ABANDONED DRYCLEANING FACILITY.
Any real property premises or individual leasehold space located in this state owned by any
person in which a drycleaning facility or wholesale distribution facility formerly operated;
provided, however, that any owner or operator or wholesale distributor who shall have elected
not to be covered by the provisions of this chapter shall not be considered a person owning
or leasing such a facility for the purposes of this chapter. (2) ADJACENT LAND OWNER. Any
owner, lessor, or mortgagee of any real property onto which contamination from a drycleaning
facility, abandoned drycleaning facility, or wholesale distribution facility of any owner
or operator or wholesale distributor who shall have elected to be covered...
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