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11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling
act; rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
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8-19A-3
Section 8-19A-3 Definitions. As used in this chapter and Chapter 19C, the following
terms shall have the following meanings unless the context clearly indicates otherwise: (1)
CALLER IDENTIFICATION SERVICE. A type of telephone service which permits telephone subscribers
to see the telephone number of incoming telephone calls. (2) COMMERCIAL TELEPHONE SELLER.
Any person who engages in commercial telephone solicitation on his or her own behalf or through
salespersons, except that a commercial telephone seller does not include any of the persons
or entities exempted from this chapter by Section 8-19A-4. A commercial telephone seller
does not include a salesperson as defined in subdivision (15). A commercial telephone seller
includes, but is not limited to, owners, operators, officers, directors, partners, or other
individuals engaged in the management activities of a business entity pursuant to this chapter.
(3) COMMERCIAL TELEPHONE SOLICITATION. a. An unsolicited telephone call to a...
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27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus
Lines Insurance Multi-State Compliance Compact Act is enacted into law and entered into with
all jurisdictions mutually adopting the compact in the form substantially as follows: PREAMBLE
WHEREAS, with regard to Non-Admitted Insurance policies with risk exposures located in multiple
states, the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted
and Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection
Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject
to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any
law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted
Insurance sold to, solicited by, or negotiated with an insured whose Home State is another
State shall be preempted with respect to such application;...
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45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings
ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to those products known commercially as "kerosene
oil," "fuel oil" or "crude oil" when used for lighting, heating,
or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in any county for use in the operation of any motor vehicle upon the highways
of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
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45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings
ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to those products known commercially as "kerosene
oil," "fuel oil" or "crude oil" when used for lighting, heating,
or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in any county for use in the operation of any motor vehicle upon the highways
of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
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9-17-34
Section 9-17-34 Additional definitions. In addition to the definitions contained in
Section 9-17-1, which shall apply for the purpose of computing the tax as provided
in Section 9-17-35, except to the extent there is a conflict with the definitions contained
herein, the following definitions shall apply for the purpose of computing the tax as provided
in Section 9-17-35: (1) Gross Proceeds. The gross proceeds for a month shall be the
sum of the month's market proceeds and non-market proceeds. No adjustments or deductions may
be taken from the market proceeds or the non-market proceeds in computing gross proceeds.
(2) Market Proceeds. The market proceeds for a month shall be the sum of the amounts due under
all market sales transactions during the month. The amount due under each market sales transaction
shall be determined by multiplying the unit sales price by the volume of severed oil or gas
sold in each transaction. (3) Market Sales Transaction. An agreement or contract for the sale...
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22-40A-3
Section 22-40A-3 Definitions. The following terms shall have the following meanings
unless the context clearly indicates otherwise: (1) APPROVED. Authorized, certified, permitted
by, or meets standards of a regulatory authority. (2) AUTHORIZED DISPOSAL. For purposes of
this chapter only, authorized disposal shall be the deposit of a tire in a landfill properly
permitted to accept tires and tire materials for disposal. (3) CLEANUP. For purposes of this
chapter, cleanup means the cleaning up, remediation, control, or removal of scrap tires from
the environment. (4) CONSUMER. a. For purposes of this chapter a consumer is defined as either:
1. A retail purchaser. 2. A dealer who buys a tire to be installed on a vehicle for resale.
b. A wholesale purchaser who buys tires for resale is not considered a consumer. (5) DEPARTMENT.
The Alabama Department of Environmental Management (ADEM) or its successor organization or
organizations having similar responsibility. (6) ENFORCEMENT OFFICER. An...
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11-65-2
Section 11-65-2 Definitions. (a) The following words and phrases used in this chapter,
and others evidently intended as the equivalent thereof, shall, unless the context clearly
indicates otherwise, have the following respective meanings: (1) ALABAMA-BRED. When this term
is used with reference to a horse, it means a horse which is registered in the registry designated
and administered by a commission in accordance with such rules concerning domicile and registration
requirements as may be established by such commission and which is either (i) foaled from
a mare domiciled in the state during the 10-year period beginning with January 1, 1991, or
(ii) sired by an Alabama stallion and foaled from a mare domiciled in the state at any time
after the expiration of such 10-year period. (2) ALABAMA STALLION. A stallion which is standing
in the state at the time he is bred to the dam of an Alabama-bred horse, which is registered
with a commission, and which is owned or leased by a resident of...
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25-5-1
Section 25-5-1 Definitions. Throughout this chapter, the following words and phrases
as used therein shall be considered to have the following meanings, respectively, unless the
context shall clearly indicate a different meaning in the connection used: (1) COMPENSATION.
The money benefits to be paid on account of injury or death, as provided in Articles 3 and
4. The recovery which an employee may receive by action at law under Article 2 of this chapter
is termed "recovery of civil damages," as provided for in Sections 25-5-31 and 25-5-34.
"Compensation" does not include medical and surgical treatment and attention, medicine,
medical and surgical supplies, and crutches and apparatus furnished an employee on account
of an injury. (2) CHILD or CHILDREN. The terms include posthumous children and all other children
entitled by law to inherit as children of the deceased; stepchildren who were members of the
family of the deceased, at the time of the accident, and were dependent upon him or...
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40-18-39
Section 40-18-39 Corporate returns. (a) Except as provided in subsection (c), every
corporation, joint stock company, or association subject to income tax under this chapter
shall file a return with the Department of Revenue for each taxable year, stating specifically
the items of its gross income and the deductions and credits allowed by this chapter. In cases
where receivers, trustees in bankruptcy, or assignees are operating the property or business
of corporations, such receivers, trustees, or assignees shall file returns for such corporations
in the same manner and form as corporations are required to file returns. Any tax due on the
basis of such returns filed by receivers, trustees, or assignees shall be collected in the
same manner as if collected from the corporations of whose business or property they have
custody and control. Returns shall be filed by the same date as the corresponding federal
income tax returns are required to be filed as provided under federal law. The...
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