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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20-2-190
Section 20-2-190 Penalties; sale of ephedrine, etc.; Alabama Drug Abuse Task Force. (a) Any
person who manufactures, sells, transfers, receives, or possesses a listed precursor chemical
violates this article if the person: (1) Knowingly fails to comply with the reporting requirements
of this article; (2) Knowingly makes a false statement in a report or record required by this
article or the rules adopted thereunder; (3) Is required by this article to have a listed
precursor chemical license or permit, and is a person as defined by this article, and knowingly
or deliberately fails to obtain such a license or permit. An offense under this subsection
shall constitute a Class C felony. (b) Notwithstanding the provisions of Section 20-2-188,
a person who possesses, sells, transfers, or otherwise furnishes or attempts to solicit another
or conspires to possess, sell, transfer, or otherwise furnish a listed precursor chemical
or a product containing a precursor chemical or ephedrine or...
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45-2-244.107
Section 45-2-244.107 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Baldwin County for collecting the special county tax levied under this subpart
such amount or percentage of total collections as may be agreed upon by the Commissioner of
Revenue and the Baldwin County Commission, but such charge shall not, in any event, exceed
10 percent of the total amount of the special county tax collected in the county under this
subpart. Such charge for collecting such special tax may be deducted each month from the gross
revenues from such special tax before certification of the amount of the proceeds thereof
due Baldwin County for that month. The Commissioner of Revenue shall pay into the State Treasury
all tax collected under this subpart, as such tax is received by the Department of Revenue,
and on or before the first day of each successive month (commencing with the month following
the month in which the department makes the first collection...
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45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission and any
municipality located in Baldwin County, if authorized by resolution or ordinance duly adopted
by the Baldwin County Commission or the governing body of the municipality, may enter into
agreements by which a designee may administer and enforce any tax or license enacted by the
county or a municipality, and collect the taxes and license fees due thereunder or, in the
case of a county levied tax or license, the county commission may by resolution duly adopted,
administer, collect, and enforce any county levied tax or license fee. For purposes of this
section, a designee means any entity, person, or corporation, including, but not limited to,
the State Department of Revenue, designated by resolution or ordinance of the Baldwin County
Commission or a municipality to act for or on behalf of the county or municipality. A county
or a municipality may agree to pay the designee compensation for its...
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45-2-244.009
Section 45-2-244.009 Violation - Classification. A person who violates the provisions of this
subpart or any rule or regulation promulgated and adopted by the county commission, shall
be guilty of a Class C misdemeanor, and each day his or her violation continues shall constitute
a separate offense. (Act 80-613, p. 1044, §10.)...
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45-2-244.077
Section 45-2-244.077 Charge for collections; dispositition of funds. The county commission
shall be authorized to charge an amount not less than two percent nor more than five percent
of the special county tax collected in the county under this subpart for collecting the special
county tax. In order to charge more than two percent of the special county tax for collecting
the tax, the county commission and the Baldwin County Board of Education shall be required
to agree upon such additional percentage for collection. Prior to any other distribution,
two percent of all net revenues herein collected shall be appropriated to the Juvenile Court
for Baldwin County to be used for drug interdiction and education programs; staffing; and
the leasing, building, staffing, and operation of a home for juveniles; and one percent of
all net revenues collected shall be appropriated to the Baldwin County District Attorney's
Office to be expended for education and intervention programs, with emphasis on...
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45-37A-331.41
Section 45-37A-331.41 Violations of state statutes. No civil penalty may be imposed and no
adjudication of liability for a civil violation may be made under this subpart if the operator
of the vehicle was arrested or was issued a citation and notice to appear by a sworn police
officer for a criminal violation of any portion of Title 32, Chapter 5A, Article 8, including,
but not limited to, Sections 32-5A-170 to 32-5A-178, inclusive, or any other municipal ordinance
which embraces and incorporates the statutes contained in that article, and which occurred
simultaneously with and under the same set of circumstances which were recorded by the automated
photographic speeding enforcement system. (Act 2014-426, p. 1563, §12.)...
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13A-3-27
Section 13A-3-27 Use of force in making an arrest or preventing an escape. (a) A peace officer
is justified in using that degree of physical force which he reasonably believes to be necessary,
upon a person in order: (1) To make an arrest for a misdemeanor, violation or violation of
a criminal ordinance, or to prevent the escape from custody of a person arrested for a misdemeanor,
violation or violation of a criminal ordinance, unless the peace officer knows that the arrest
is unauthorized; or (2) To defend himself or a third person from what he reasonably believes
to be the use or imminent use of physical force while making or attempting to make an arrest
for a misdemeanor, violation or violation of a criminal ordinance, or while preventing or
attempting to prevent an escape from custody of a person who has been legally arrested for
a misdemeanor, violation or violation of a criminal ordinance. (b) A peace officer is justified
in using deadly physical force upon another person when...
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45-2-171.22
Section 45-2-171.22 Funding of board. The board shall receive into its account or accounts
funds received or collected by Baldwin County under the provisions of subdivision (5) of Section
45-2-245, providing for a revenue source within Baldwin County; provided, that such taxes
or other funds shall be used exclusively by the board to provide medical care for medically
indigent persons as provided in this subpart; and provided further that if at the end of any
fiscal year the board ascertains that there exists a surplus of such taxes or other funds
not used during the fiscal year to provide medical care to medically indigent persons as provided
for in this subpart, then the board shall deposit such surplus into the account or accounts
of the county commission to be used for county purposes. (Act 84-733, p. 70, §3.)...
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45-2-244.008
Section 45-2-244.008 Violation - Duty to affix stamps. (a) It shall be unlawful for any person
to offer for sale either at wholesale or retail in Baldwin County, Alabama, any cigarettes
on which the stamp as herein provided does not appear and the possession of cigarettes in
Baldwin County, Alabama, by a seller in any retail establishment without the proper stamp
thereon shall be prima facie evidence of violation of this by the retail seller. (b) It shall
be the duty and responsibility of all wholesalers and jobbers selling or distributing cigarettes
in Baldwin County, Alabama, to see that the proper stamp is placed on the cigarettes packages
before leaving them in a retail establishment, and it shall be the responsibility of all retail
sellers of cigarettes in Baldwin County, Alabama, to have the proper stamp on all cigarette
packages in their place of business which are offered for sale to the general public and failure
to comply with this provision by wholesalers, jobbers, or retail...
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