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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes. (a) The following words, terms, and phrases as used in this section shall have the following respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner" means the Commissioner of Revenue of the State. (2) "County" means Butler County in the State of Alabama. (3) "Fiscal Year" means the period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4) "Month" means a calendar month. (5) "Quarterly Period" means the period of three months ending on the last of each March, June, September, and December. (6) "Registered Seller" means the person registered with the State Department of Revenue pursuant to the state use tax statutes or licenses under the state sales tax statutes. (7) "State" means the State of Alabama. (8) "State Department of Revenue" means the Department of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
41-4-110
Section 41-4-110 Established; duties; contracts for stationery, printing, paper, and fuel; use of approved credit cards for certain purchases; State Procurement Fund. (a) There shall be in the Department of Finance the Division of Purchasing. The functions and duties of the Division of Purchasing shall be as follows: (1) To purchase all personal property and nonprofessional services, except alcoholic beverages, which shall be purchased by the Alcoholic Beverage Control Board and except as otherwise provided by law, for the state and each department, board, bureau, commission, agency, office, and institution thereof, except as provided in subsection (e). (2) To make and supervise the execution of all contracts and leases for the use or acquisition of any personal property and nonprofessional services unless otherwise provided by law. (3) To fix standards of quality and quantity and to develop standard specifications for all personal property and nonprofessional services acquired by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-4-110.htm - 9K - 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
45-16-130.07
Section 45-16-130.07 Accountability for equipment; inventory. The county engineer shall be the custodian of all road machinery and equipment, tools, supplies, and repair parts, owned by Coffee County, and shall be accountable to the Coffee County Commission for the same at all times. The Coffee County Commission shall establish necessary policy and regulations governing accountability and relief therefrom. The commission shall furnish the necessary storage and repair facilities for the tools, machinery, supplies, and equipment, and the county engineer shall keep on file in his or her office, at all times, an up-to-date inventory containing a list of all tools, machinery, equipment, and supplies belonging to Coffee County. (Acts 1973, No. 116, p. 147, §8.)...
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45-36-180.08
Section 45-36-180.08 Sale, trade, etc., of equipment. No materials, supplies, or equipment may be traded, loaned, leased, or rented by the county engineer without the approval of the county commission, and under no circumstance shall there be any county material, supplies, or equipment sold unless advertised for four consecutive weeks in a local newspaper and sold at a public auction to the highest bidder. (Act 79-825, p. 1557, §10.)...
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45-44-72.04
Section 45-44-72.04 Powers and duties of commissioners. Each member of the county commission may inspect the roads and bridges of his or her district from time to time. The members of the county commission may also assist in securing right-of-way and assist in public relations generally. Each member of the county commission may elect to direct a crew to maintain the unpaved roads in his or her district and to address the complaints and concerns of the citizens of his or her district. The personnel and equipment for any such crew shall be determined by the county commission in session, and the expenses for any crew shall come out of the overall budget for the construction, maintenance, and repairs of the county roads, bridges, and ferries of Macon County. Any commissioner electing to direct a crew shall be the custodian and accountable to the county commission for all road machinery, equipment, tools, supplies, and repair parts owned by Macon County and used by his or her crew. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-72.04.htm - 1K - Match Info - Similar pages
45-12-130
Section 45-12-130 Qualifications; duties. The county commission shall employ a county engineer, who shall be a qualified and competent civil engineer, possessing all of the qualities as specified for county engineers pursuant to law. The county engineer shall devote his or her time and attention to the maintenance and construction of the public roads, highways, and bridges of the county, the county shop, and all work otherwise authorized by law. The county engineer shall perform all of the following duties: (1) Employ, supervise, and direct all assistants necessary to properly maintain and construct the public roads, highways, bridges, and county shop of the county and all work otherwise authorized by law. (2) Perform engineering and surveying services as required, and prepare and maintain all necessary maps and records. (3) Maintain and construct all county roads on the basis of the county as a whole, without regard to any district or beat lines. The county engineer is designated as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-130.htm - 4K - Match Info - Similar pages
45-26-130
Section 45-26-130 Appointment and employment; duties; compensation; equipment and facilities. (a) This section shall apply only in Elmore County. (b) The Elmore County Commission shall appoint and employ a county engineer or chief engineer, who shall be a thoroughly qualified and competent professional engineer. The county engineer or chief engineer shall possess all of the qualifications as specified for county engineers or chief engineers under the general laws of the State of Alabama. The county engineer or chief engineer shall be responsible for the maintenance and construction of the public roads, bridges, and ferries in the county and shall perform other duties related to his or her appointment as may be assigned by the county commission. The county engineer or chief engineer shall serve at the pleasure of the county commission. (c) It shall be the duty of the county engineer or chief engineer to carry out the following as determined by the county commission: (1) Employ,...
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45-48-70.19
Section 45-48-70.19 Purchasing. (a) No warrant shall be issued or check drawn on the county treasury or county depository by any person except the chair of the commission, or such other officers as may be designated by the commission unless otherwise provided by law; and officers who are authorized to pay claims which have not been first approved by the commission, shall issue orders for warrants or checks which shall be presented to the officer so authorized to issue warrants payable out of the county treasury or county depository. (b) Purchase orders shall be made by a requisition from the respective county department head or associate commissioner and the requisition order shall show the description, use, need, and approximate cost for the article, machinery, equipment, services, or materials of every kind to be purchased. (c) Every officer, agent, and department of the county in need of materials, equipment, supplies, and services of any kind for which the county is chargeable...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-70.19.htm - 2K - Match Info - Similar pages
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