11-32-2
Section 11-32-2 Definitions. As used in this chapter, the following words and phrases shall
mean the following unless the context clearly indicates otherwise: (1) AD VALOREM TAX. Those
real and personal property ad valorem taxes collected by the county tax collector,
the director of revenue of the county, or revenue commissioner, if any, for the county, but
shall exclude all ad valorem taxes collected for the State of Alabama and all boards of education,
municipalities, fire districts, or other entities located in the county. (2) APPLICANT. A
natural person who files a written application with the governing body of any county to which
this chapter applies and with a municipality in the county, all in accordance with Section
11-32-3. (3) AUTHORITY. The public corporation organized pursuant to this chapter, which shall
be an agency of the state but shall not be a political subdivision of the state. (4) AUTHORIZING
COUNTY. Any county the governing body of which shall have adopted an...
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45-9-243.40
user thereof of freight cars, oxygen and acetylene tanks, and similar property, in respect
of which detention a demurrage or per diem charge is made against the user of such property,
shall not be deemed to constitute a transaction whereunder property is leased or rented to
another within the meaning of this section. (6) TANGIBLE PERSONAL PROPERTY. Personal
property which may be seen, weighed, measured, felt, or touched, or is in any other manner
perceptible to the senses. The term "tangible personal property" shall not
include stocks, bonds, notes, insurance, or other contracts, or securities. (7) MEDICAL EQUIPMENT.
Equipment used primarily for and essential to medical care for or to aid in the diagnosis,
cure, mitigation, or treatment of disease or injury affecting any structure or function
of the body. Such term shall include, but not be limited to, hospital beds, wheelchairs, walkers,
orthopedic appliances, and convalescent aids. (8) EXEMPT ORGANIZATION. Any organization exempt...

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40-17-322
Section 40-17-322 Definitions. As used in this article and unless the context requires otherwise,
the following terms have the meaning ascribed herein: (1) AIRCRAFT. Any airplane or helicopter.
(2) ASSOCIATE JOBBER. A person who acquires motor fuel from a licensed distributor in this
state for subsequent sale. An associate jobber may obtain a distributor's license even though
it does not acquire fuel from a supplier in this state. (3) AVIATION FUEL. Aviation gasoline
or aviation jet fuel. (4) AVIATION GASOLINE. Motor fuel designed for use in the operation
of aircraft other than jet aircraft, and sold or used for that purpose. (5) AVIATION JET FUEL.
Motor fuel designed for use in the operation of jet or turbo-prop aircraft and sold or used
for that purpose. (6) BIODIESEL FUEL. Any motor fuel or mixture of motor fuels that is derived,
in whole or in part, from agricultural products or animal fats, or the wastes of such products
or fats, and is advertised as, offered for sale as, suitable...
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32-5A-191.4
Section 32-5A-191.4 Ignition interlock devices. (a) As used in Section 32-5A-191, the term,
"ignition interlock device" means a constant monitoring device that prevents a motor
vehicle from being started at any time without first determining the equivalent blood alcohol
level of the operator through the taking of a breath sample for testing. The system shall
be calibrated so that the motor vehicle may not be started if the blood alcohol level of the
operator, as measured by the test, reaches a blood alcohol concentration level of 0.02. (b)
The ignition interlock device shall be installed, calibrated, and monitored directly by trained
technicians who shall train the offender for whom the device is being installed in the proper
use of the device. The use of a mail in or remote calibration system where the technician
is not in the immediate proximity of the vehicle being calibrated is prohibited. The Department
of Forensic Sciences shall promulgate rules for punishment and appeal for...
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40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) BUSINESS. All activities relating
to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons for use or
consumption in industrial processes and not primarily for human consumption. (4) GROSS RECEIPTS.
The value proceeding or accruing from the furnishing of utility services, all receipts actual
and accrued, without any deduction on account of the cost of the utility services sold, the
cost of the materials used, labor or service cost, interest paid, or any other expense whatever,
and without any deductions on account of losses. (5) GROSS SALES. The value proceeding or
accruing from the furnishing of utility services, and including the proceeds from the sale
of any utility services handled on consignment by the taxpayer,...
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37-11A-1
by the Governor, or upon its otherwise becoming a law, and when the State of Mississippi ratifies
the compact. Article III. For purposes of this compact, the following terms shall have the
following meanings: (1) Person means an individual, a corporation, a partnership, or any other
entity. (2) Railroad means a common carrier by railroad as defined in Section 1(3) of Part
I of the Interstate Commerce Act [codified as 49 U.S.C. §1(3)]. (3) Railroad properties and
facilities mean any real or personal property or interest in property which is owned,
leased, or otherwise controlled by a railroad or other person, including, without limitation,
the authority, and which are used or are useful in rail transportation service, including,
without limiting the generality of the foregoing: a. Track, roadbed, and related structures,
including rail, ties, ballast, other track materials, grading, tunnels, bridges, trestles,
culverts, elevated structures, stations, office buildings used for operating...
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40-27-1
a tax measured in any way by the capital of a corporation considered in its entirety. 6. "Gross
receipts tax" means a tax, other than a sales tax, which is imposed on or measured by
the gross volume of business, in terms of gross receipts or in other terms, and in the determination
of which no deduction is allowed which would constitute the tax an income tax. 7. "Sales
tax" means a tax imposed with respect to the transfer for a consideration of ownership,
possession or custody of tangible personal property or the rendering of services measured
by the price of the tangible personal property transferred or services rendered and
which is required by state or local law to be separately stated from the sales price by the
seller, or which is customarily separately stated from the sales price, but does not include
a tax imposed exclusively on the sale of a specifically identified commodity or article or
class of commodities or articles. 8. "Use tax" means a nonrecurring tax, other than
a...
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45-22-240.26
Section 45-22-240.26 Payment in person. The procedure authorized by this subpart for the payment
of ad valorem taxes on motor vehicles and motor vehicle license taxes and the issuance of
license tags is optional, an alternative to the procedure now provided by law. Each owner
of a motor vehicle shall continue to have the right to pay taxes and to receive his or her
tag in person, without the necessity of paying the mailing fee provided for herein. (Act 85-128,
p. 199, §7.)...
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45-27-244.08
Section 45-27-244.08 Alternative procedures. The procedure authorized by this subpart for the
payment of ad valorem taxes on motor vehicles and motor vehicle license taxes and the issuance
of license tags or decals is optional, and alternative to the procedure now provided by law.
Each owner of a motor vehicle shall continue to have the right to pay taxes and to receive
his or her tag or decal in person, without the necessity of paying the mailing fee provided
for herein. The Judge of Probate of Escambia County shall not be required to collect such
taxes and issue license tags or decals by mail as herein provided, unless he or she elects
to do so. (Act 81-1040, p. 241, §9.)...
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45-45-201.10
Section 45-45-201.10 Alternative procedures. (a) The procedure authorized by this part for
the payment of ad valorem taxes and motor vehicle license taxes and the issuance of license
tags is optional, and alternative to the procedure now provided by law. Each owner of a motor
vehicle shall continue to have the right to pay taxes and to receive his or her tag in person
without the payment of the additional fee hereinabove provided. (b) Every purchaser of a motor
vehicle shall within 10 days after transfer of title to him or her, have the transfer of title
made on the records contained in the office of the judge of probate; should the purchaser
fail to so do he or she shall pay to the director of the motor vehicle license department
the sum of two dollars fifty cents ($2.50) as a penalty; this penalty shall be remitted by
the director to the county general fund. (Acts 1971, No. 1862, p. 3024, § 12.)...
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