40-9-14.1
State Board of Education. (b)(1) The Department of Revenue shall issue a certificate of exemption
to the governmental entity for each tax exempt project. (2) The Department of Revenue shall
grant a certificate of exemption from state and local sales and use taxes to any contractor
licensed by the State Licensing Board for General Contractors, or any subcontractor working
under the same contract, for the purchase of building materials, construction materials and
supplies, and other tangible personal property that becomes part of the structure that
is the subject of a written contract for the construction of a building or other project,
not to include any contract for the construction of any highway, road, or bridge, for and
on behalf of a governmental entity which is exempt from the payment of sales and use taxes.
(c) The use of a certificate of exemption for the purchase of tangible personal property
pursuant to this section shall include only tangible personal property that becomes...

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45-1-243.01
gross sales or gross receipts, as the case may be, as follows: (1) Upon every person, firm,
or corporation (including the State of Alabama, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of such institutions) engaged or continuing within the county in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character (not including, however, bonds or other evidences of debts or
stock, nor sales of material and supplies to any person for use in fulfilling a contract for
the painting, repair, or reconditioning of vessels, ships, and other watercraft of over 50
tons burden) an amount not exceeding one percent of the gross proceeds of sales of the business,
except where a different amount is expressly provided herein;...
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45-10-241
Section 45-10-241 Establishment of office; duties; deputies; bond; compensation. (a) At the
expiration of the terms of office, or if a vacancy occurs in either the office of tax assessor
or the office of tax collector of Cherokee County before such date, then immediately upon
the occurrence of such vacancy there shall be the office of county revenue commissioner in
Cherokee County. If such office is established upon the occurrence of a vacancy in either
the office of tax assessor or tax collector, then the tax assessor or tax collector, as the
case may be, remaining in office shall be the county revenue commissioner for the remainder
of the term for which he or she was elected tax assessor or tax collector, as the case may
be. A revenue commissioner shall be elected at an election called for the purpose and every
six years thereafter. He or she shall serve for a term of office of six years from the first
day of the term next succeeding election and until a successor is similarly...
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45-10-244.01
sales or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama, the University of Alabama, Auburn University, and all other
institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of such institutions) engaged or continuing within the county in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, (not including, however, bonds or other evidences of debts or
stocks, nor sales of material and supplies to any person for use in fulfilling a contract
for the painting, repair, or reconditioning of vessels, ships, and other watercraft of over
50 tons burden) an amount not exceeding one percent of the gross proceeds of sales of the
business, except where a different amount is expressly provided herein;...
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45-23-240.20
Section 45-23-240.20 Consolidation of offices and duties. (a) At the expiration of the terms
of office, or if a vacancy occurs in either the office of Tax Assessor or the office of Tax
Collector of Dale County before such date, then immediately upon the occurrence of such vacancy
there shall be the office of county Revenue Commissioner in Dale County. If such office is
established upon the occurrence of a vacancy in either the office of tax assessor or tax collector,
then the tax assessor or tax collector, as the case may be, remaining in office shall be the
county revenue commissioner for the remainder of the term for which he or she was elected
tax assessor or tax collector, as the case may be. A revenue commissioner shall be elected
at an election called for the purpose and every six years thereafter. He or she shall serve
for a term of office of six years from the first day of or she the term next succeeding his
or her election and until his or her successor is similarly elected,...
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45-40-245.31
gross sales or gross receipts, as the case may be, as follows: (1) Upon every person, firm,
or corporation including the State of Alabama, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of such institutions engaged or continuing within the county in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character not including, however, bonds or other evidences of debts or stock,
nor sales of material and supplies to any person for use in fulfilling a contract for the
painting, repair, or reconditioning of vessels, ships, and other watercraft of over 50 tons
burden an amount not exceeding one percent of the gross proceeds of sales of the business,
except where a different amount is expressly provided herein;...
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45-41-141
Section 45-41-141 Definitions. (a) The following words and phrases used in this part, and others
evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise,
shall be given the following respective interpretations herein: (1) AMENDMENT 392. That certain
amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 80-313 enacted
at the 1980 Regular Session of the Legislature. (2) AUTHORIZING AMENDMENT. That certain amendment
to the Constitution of Alabama of 1901, as amended, proposed by Act 88-479 enacted at the
1988 Regular Session of the Legislature. (3) CODE. The Code of Alabama 1975, as amended. (4)
COMMERCIAL BUILDING. Any building, structure, or other improvement to real property, excluding,
however, any dwelling that: a. Is subject to ad valorem taxation and has a fair market value,
according to the records of the tax assessor pertaining to state and county ad valorem taxation
for the fiscal or ad valorem tax year of the...
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45-46-90.06
45-46-90.18, specified in its certificate of incorporation. (2) To sue and be sued in its own
name in civil suits and actions, excepting actions in tort, and to defend suits against it.
(3) To adopt and make use of a corporate seal and to alter the same at pleasure. (4) To adopt
and alter bylaws for the regulation and conduct of its affairs and business. (5) To acquire,
receive, and take, by purchase, gift, lease, devise, or otherwise, and to hold property of
every description, real, personal, or mixed. (6) To make, enter into, and execute such
contracts, agreements, leases, and other instruments and to take such other actions as may
be necessary or convenient to accomplish any purpose for which the authority was organized
or to exercise any power expressly granted hereunder. (7) To plan, establish, develop, acquire,
purchase, lease, construct, reconstruct, enlarge, improve, maintain, equip, operate, regulate,
and protect industrial and commercial facilities and port or dock...
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9-9-27
Section 9-9-27 Viewing and assessment of lands by board of viewers; report of findings. (a)
Within 30 days after qualifying, the board of viewers shall begin its duties, and it may at
any time call upon the attorney of the district for legal advice and information relative
to its duties. Said viewers shall proceed to view the premises and determine the value of
all land and other property within or without the district to be acquired and used for rights-of-way
or other works of drainage, leveeing, reclamation, flood prevention or for the conservation,
development, utilization and disposal of water as set out in the water management plan. They
shall assess the amount of benefits and the amount of damages, if any, that will accrue to
each tract of 40 acres or less, according to the legal or recognized subdivisions of land
according to ownership, to public highways, railroad and other rights-of-way, railroads, roadways
and other property from carrying out and putting into effect the plan...
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11-50-524
grant to a power or powers of the same class or classes as those enumerated: (1) To have succession
by its corporate name perpetually unless dissolved and unless a shorter period of time shall
be specified in the certificate; (2) To sue and be sued and to prosecute and defend; (3) To
have and to use a corporate seal and to alter the same at will; (4) To acquire by purchase
or lease and to operate, maintain, extend, and improve any utility within the power district,
including any real and personal properties and any contract and franchise rights in
connection therewith, provided that it shall not do any such acts in any territory served
by an existing utility without the consent of such existing utility; (5) To acquire by purchase
the entire stock of any private corporation owning and operating a utility within the power
district, but only as a step in the acquisition of title to such utility, and any such private
corporation shall be dissolved immediately upon acquisition of such...
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