40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or payments required to be made in lieu thereof. An abatement of transaction taxes imposed under Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the seller from the obligation to collect and pay over the transaction tax as if the sale were to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to be made in lieu thereof, on tangible personal property and taxable services incorporated into an industrial development property, the cost of which may be added to capital account with respect to the property, determined without regard to any rule which...
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41-15-4
Section 41-15-4 Value for which state property to be insured; annual certification; gap coverage and gap plus coverage; survey of public property; sale or salvage of insured items. (a) All covered property, unless otherwise provided in this section, shall be insured for no more than its replacement cost and shall be insured for no less than 80 percent of its actual cash value. Replacement cost coverage may be provided with an amount of insurance as agreed upon by the proper insuring authority and the risk manager based upon a written statement of values. Replacement cost shall be the cost to repair or replace property with comparable materials of like kind and quality by generally accepted construction methods or technology to serve the same function as the lost or damaged property. No payment for a loss shall exceed the limit of the policy. (b) The officer or person having charge by law of insuring any public building, contents, machinery, and equipment shall annually certify to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-15-4.htm - 6K - Match Info - Similar pages
11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals; determination of gross receipts; construction with other provisions. (a) Every taxpayer required to purchase a business license under this chapter shall: (1) Purchase a business license for each location at which it does business in the municipality, except as otherwise provided by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers subject to state licensing board oversight, be classified into one or more of the following 2002 North American Industrial Classification System ("NAICS") sectors and applicable sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION 111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
45-3A-40
Section 45-3A-40 Regulation of alcoholic beverage sales on Sunday. The sale of alcoholic beverages after 1:00 p.m. on Sundays may be authorized by the town council within the corporate limits of the Town of Clio as provided in this section. The town council, by ordinance, may regulate and permit the sale and consumption of alcoholic beverages on Sunday after 1:00 p.m. as determined by the town council by properly licensed retail licensees of the Alcoholic Beverage Control Board. Pursuant to this authority, the town council may regulate which retail licensees may sell alcoholic beverages on Sunday, whether the sale may be for off-premises consumption, and any other aspect of the Sunday sale of alcoholic beverages. (Act 2018-222, §2.)...
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45-3A-70
Section 45-3A-70 Regulation of alcoholic beverage sales on Sunday. The sale of alcoholic beverages after 1:00 p.m. on Sundays may be authorized by the town council within the corporate limits of the Town of Louisville as provided in this section. The town council, by ordinance, may regulate and permit the sale and consumption of alcoholic beverages on Sunday after 1:00 p.m. as determined by the town council by properly licensed retail licensees of the Alcoholic Beverage Control Board. Pursuant to this authority, the town council may regulate which retail licensees may sell alcoholic beverages on Sunday, whether the sale may be for off-premises consumption, and any other aspect of the Sunday sale of alcoholic beverages. (Act 2018-221, §2.)...
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45-45-21
Section 45-45-21 Regulation of sale of alcoholic beverages on Sunday. (a)(1) This section only applies to Madison County. (2) This section applies to the sale of alcoholic beverages on Sunday by retail licensees of the Alcoholic Beverage Control Board of Alabama. (b)(1) The governing body of any municipality within the county, by ordinance adopted by a simple majority, may authorize and permit the sale of alcoholic beverages within the corporate limits of the municipality on Sunday in the same manner as permitted on other days of the week. (2) The County Commission of Madison County, by resolution adopted by a simple majority, may authorize and permit the sale of alcoholic beverages within the unincorporated areas of the county on Sunday in the same manner as permitted on other days of the week. (c) The provisions of this section are cumulative and supplemental to the present power and authority of the county and municipalities located therein, and this section is not intended to, nor...
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4-2A-19
Section 4-2A-19 Sale, distribution, regulation, control of alcoholic beverages; issuance of liquor licenses. REPEALED IN THE 2018 REGULAR SESSION BY ACT 2018-152 EFFECTIVE JUNE 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (Acts 1991, No. 91-667, p. 1275, §19.)...
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45-6A-80
Section 45-6A-80 Regulation of sale and distribution of alcoholic beverages on Sunday. Repealed by Act 2019-212, § 3, effective May 22, 2019. (Act 2018-191, §§1,2.)...
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45-33A-10
Section 45-33A-10 Sale of draft or keg beer. In Hale County, the City Council of Greensboro, by ordinance, may permit the sale of draft or keg beer by properly licensed retail licensees serving the general public. (Act 2017-276, §1.)...
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45-3A-01
Section 45-3A-01 Regulation of sale and consumption of alcoholic beverages on Sunday. The sale of alcoholic beverages after 1:00 p.m. on Sundays may be authorized by the town council within the corporate limits of the Town of Baker Hill as provided in this section. The town council, by ordinance, may regulate and permit the sale and consumption of alcoholic beverages on Sunday after 1:00 p.m. as determined by the town council by properly licensed retail licensees of the Alcoholic Beverage Control Board. Pursuant to this authority, the town council may regulate which retail licensees may sell alcoholic beverages on Sunday, whether the sale may be for off-premises consumption, and any other aspect of the Sunday sale of alcoholic beverages. (Act 2019-213, §2.)...
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