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8-17-87
Section 8-17-87 Inspection fee. (a) An inspection fee is imposed on the ultimate consumer of
gasoline at the rate of two cents ($.02) per gallon, if the excise tax levied on gasoline
under Section 40-17-325(a)(1) is refunded by the Department of Revenue unless the ultimate
consumer is specifically exempted from the inspection fee by this code. The Department of
Revenue is authorized to reduce the excise tax refund by the amount due for the inspection
fee. (b) An inspection fee is imposed on the ultimate consumer of undyed diesel fuel at the
rate of two cents ($.02) per gallon, if the excise tax levied on diesel fuel under Section
40-17-325(a)(2) is refunded by the Department of Revenue unless the ultimate consumer is specifically
exempted from the inspection fee by this code or unless the undyed diesel fuel is subject
to a reduced rate inspection fee in subsection (i). The Department of Revenue is authorized
to reduce the excise tax refund by the amount due for the inspection fee. (c)...
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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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45-49-252
Section 45-49-252 Definitions. The following words, phases, or terms as used in this part,
unless the context indicates otherwise, shall have the following meanings: (1) ABANDONED PROPERTY.
Wrecked or derelict property having no value other than nominal salvage value, if any, which
has been left abandoned and unprotected from the elements and shall include wrecked, inoperative,
or partially dismantled motor vehicles, trailers, boats, machinery, refrigerators, washing
machines, plumbing fixtures, and other similar articles which have no value other than nominal
salvage value, if any; and is in a condition violative of Alabama statutes. (2) ADMINISTRATIVE
DEPARTMENT. The department charged by the Mobile County Commission with the administrative
management of this part. (3) COMMISSION. The Mobile County Commission of Mobile County, Alabama.
(4) BULKY WASTE. Items whose large size precludes or complicates their handling by normal
collection, processing, or disposal methods. (5) BUNDLE. A...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
32-5-17
Section 32-5-17 Nuisance of casting light from motor vehicle on real property at night; exceptions;
penalty. (a) It shall be deemed a nuisance and shall be unlawful for any person, or one or
more of a group of persons together, between the hours of sunset and sunrise, to willfully
throw or cast, or cause to be thrown or cast, in a continuous and repeated manner, the rays
of a spotlight, headlight, or other artificial light from any motor vehicle or with the aid
of any motor vehicle, while the motor vehicle is on any highway or public road and casting
the light on any real property. The provisions of this section shall not apply to farmers
while checking livestock and repair upon land which they own, lease, or rent, nor to employees
of a utility company when such employees are acting within the scope of their employment.
The Commissioner of the Department of Conservation and Natural Resources shall be empowered
to issue exceptional permits for the purpose of wildlife management,...
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45-41-170.01
Section 45-41-170.01 Public nuisance - Premises. It is unlawful and constitutes a public nuisance
for the owner or the person designated by the owner in charge or in control of a building,
lot, junkyard, or other premises, within the unincorporated territory of Lee County to fail
to keep the building, lot, junkyard, or premises clean and free from junk and litter, including,
but not limited to, discarded tires, and any materials within which water may accumulate or
which may shelter or encourage the growth of insects or rodents, or materials which generate
obnoxious odors, or which offend the aesthetics of the community, and which thereby cause
a substantial diminution in the value of other property nearby or which threaten the health
and safety of any citizen. (Act 99-411, p. 733, ยง2.)...
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6-5-332.5
Section 6-5-332.5 Persons who rescue child or incapacitated person from unattended motor vehicle;
public safety officials. (a) As used in this section, the following terms shall have the following
meanings: (1) CHILD. A person who is under nine years of age. (2) INCAPACITATED PERSON. As
defined in Section 26-2A-20. (3) MOTOR VEHICLE. As defined in Section 32-1-1.1. (4) PUBLIC
SAFETY OFFICIAL. An individual employed by a law enforcement agency, fire department, or 911
emergency service. (b) No person shall leave a child or an incapacitated person in a motor
vehicle unattended in a manner that creates an unreasonable risk of injury or harm to the
child or incapacitated person. A vehicle that has an ambient interior temperature of 99 degrees
Fahrenheit or less shall be presumed safe. (c) A person who enters a motor vehicle by force
or otherwise at the direction of a public safety official for the purpose of removing a child
or an incapacitated person from the vehicle shall be immune from...
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32-13-3
Section 32-13-3 Authority to sell; notice; bill of sale; records; voiding of sale; title. (a)
A person, as defined in Section 40-12-240, in possession of a motor vehicle that is considered
an abandoned motor vehicle may sell the motor vehicle at a public auction. (b)(1) Notice of
the date, time, and place of the sale and a description of the motor vehicle to be sold, including
the year, make, model, and vehicle identification number, shall be given by publication once
a week for two successive weeks in a newspaper of general circulation in the county in which
the sale is to be held, provided the vehicle is currently registered in the county. In counties
in which no newspaper is published, notice shall be given by posting such notice in a conspicuous
place at the courthouse. The first publication or posting, as the case may be, shall be at
least 30 days before the date of sale. A person selling a motor vehicle at public auction
under subsection (a) shall give notice of the public...
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27-1-23
Section 27-1-23 Motor vehicle accidents by certain public safety officers. (a) A personal auto
insurance carrier of a full-time law enforcement officer or firefighter of a municipality
or a county or the State of Alabama or a member of a volunteer fire department, volunteer
rescue squad, or volunteer emergency medical service shall not consider any motor vehicle
accident of the full-time law enforcement officer or firefighter or member of a volunteer
fire department, volunteer rescue squad, or volunteer emergency medical service in fixing
insurance premiums or cause any increase in the employee's personal automobile insurance premiums
if, at the time of the accident, any of the following conditions exist: (1) The full-time
law enforcement officer or firefighter or member of a volunteer fire department, volunteer
rescue squad, or volunteer emergency medical service was acting as an agent of the governmental
employer or of the volunteer fire department, volunteer rescue squad, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-1-23.htm - 2K - Match Info - Similar pages
11-67A-4
Section 11-67A-4 Procedures generally. Any procedure adopted by the municipality for the abatement
and removal of inoperable motor vehicles as public nuisances shall include, but is not limited
to, the following: (1) A provision requiring notice to the last registered owner of record,
to any secured party or other holder of a recorded or registered security interest or lien
on the motor vehicle, and to the property owner of record that a hearing may be requested
and that if no hearing is requested, the inoperable motor vehicle will be removed. (2) A provision
requiring that if a request for a hearing is received, a notice giving the time, location,
and date of the hearing on the question of abatement and removal of the inoperable motor vehicle
as a public nuisance shall be mailed by certified mail, with a five-day return receipt requested
to the owner of the land as shown on the last equalized assessment roll, to the last registered
and legal owner of record, and to any registered or...
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