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40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of
motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325
and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof
of export is available in the form of a terminal issued destination state shipping document
that is a. exported by a supplier who is licensed in the destination state or b. is sold by
a supplier to a licensed exporter for immediate export to a state for which the applicable
destination state motor fuel excise tax has been collected by the supplier who is licensed
to remit the tax to the destination state. If the motor fuel is exempt from the excise tax
due to the product being exported from this state, then the motor fuel exported from this
state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption
shall not apply to any motor fuel which is transported and delivered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-329.htm - 14K - Match Info - Similar pages
25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-10.htm - 38K - Match Info - Similar pages
40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000, ad
valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current
basis to coincide with the collection of motor vehicle license taxes and registration fees.
(1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the
registration renewal month of the owner, the date the motor vehicle enters the State of Alabama,
the date the motor vehicle is removed from the inventory of a dealer, or the date on which
the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem
taxes on motor vehicles shall become delinquent on the first day of the month following the
registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax
on motor vehicles shall be collected through the last day of the month which precedes the
assigned registration renewal month for the owner as provided in Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-253.htm - 12K - Match Info - Similar pages
11-50-266
Section 11-50-266 Notice to owner of existing gas plant or system in territory of intention
of waterworks board to operate gas plant or system therein, etc. Whenever any such waterworks
board proposes to engage in the business of operating a plant or system for the manufacture
of gas and the distribution thereof or the purchase and distribution of manufactured or natural
gas and, at the time such waterworks board proposes to engage in such business, there is then
in existence within the territory in which it is proposed to furnish manufactured or natural
gas service a plant or distribution system or both or any part or parts thereof furnishing
the service so proposed to be furnished by such waterworks board, then such waterworks board,
as a condition precedent to the exercise of such authority, shall notify the owner of such
plant or system by registered or certified mail of its intention to engage in such business
and of its willingness to acquire on such terms and conditions as may...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-266.htm - 1K - Match Info - Similar pages
11-50-439
Section 11-50-439 Powers and duties of board generally. The board shall have complete control
of the municipal waterworks plant and waterworks system of such municipality and shall have
authority to employ, upon terms to be fixed by the board but in no event for a term exceeding
one year, and to discharge with or without cause, managers, cashiers, clerks, stenographers,
attorneys, plumbers, repairmen, laborers, and such other employees as are necessary for the
operation of such municipal waterworks plant and waterworks system; except, that in those
municipalities where public employees are governed by a citywide civil service or merit system
act all of such managers, cashiers, clerks, stenographers, plumbers, repairmen, laborers,
and such other employees as are necessary for the operation of such waterworks plant and waterworks
system shall in all respects, both as to selection, employment, discharge, tenure of office,
or employment and as to pay, promotion, demotion, and all other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-439.htm - 2K - Match Info - Similar pages
11-50-271
Section 11-50-271 Consolidation of gas and waterworks plants and systems. Any such waterworks
board may, if it so elects, combine any waterworks plant and system owned by it with any gas
plant and system owned by it and provide for the operation, maintenance, and repair thereof
as one combined and consolidated plant and system, the keeping of books and records for one
combined plant and system, and the borrowing of money for any purpose authorized by law and
the issuance of revenue bonds payable from the revenues of both the waterworks and the gas
plants and systems, or such waterworks board may keep and operate such waterworks plant and
system separate from its gas plant and system. (Acts 1947, No. 154, p. 48, §12.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-271.htm - 1K - Match Info - Similar pages
11-21-2
Section 11-21-2 Power of municipalities to sell. Any municipality in the state shall have the
power and authority to sell, convey, and transfer any waterworks plant or water distribution
system, or both, owned by it to the county in which the municipality is located, upon such
consideration as may be agreed upon, including the assumption of any indebtedness connected
with any such system. (Acts 1975, No. 1213, §2.)...
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11-81-1
Section 11-81-1 Execution of mortgages to secure bonds and indebtedness incurred in purchase,
construction, extension, etc., of school buildings or waterworks, gas, light, etc., plants.
Any city or town of the State of Alabama that may hereafter construct or purchase school buildings,
a waterworks plant, gas plant, electric light plant, or other light and power plant or extend
or enlarge a waterworks plant or light and power plant then owned by such city or town, may,
through its mayor and aldermen or other governing body execute a mortgage on the school buildings,
the waterworks plant or light and power plant purchased or constructed by such city or town
to secure the bonds and indebtedness and interest on such bonds and indebtedness created in
the purchase, construction, extension or enlargement of such school buildings, waterworks
plant or light and power plant, such mortgage to be signed by the mayor and countersigned
by the clerk of said city or town or by such other person or...
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11-50-140
Section 11-50-140 Definitions. When used in this article, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) ELECTRIC LIGHT PLANT. A plant and system for the generation, manufacture, and distribution
of electricity or a system for the purchase, transportation, and/or distribution of electricity,
together with all appurtenances thereto and all property used or useful in connection therewith,
including franchises. (2) GAS PLANT. A plant and system for the manufacture and distribution
of gas or a system for the purchase, transportation, and/or distribution of manufactured or
natural gas, together with all appurtenances thereto and all property used or useful in connection
therewith, including franchises. (3) WATERWORKS PLANT. A plant and system for the gathering,
collecting, or impounding of water and the distribution thereof for domestic or industrial
use or both or a plant or system for the purchase,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-140.htm - 1K - Match Info - Similar pages
11-50-442
Section 11-50-442 Expenditures for new construction, additions, etc., to waterworks plant and
system, etc. No expenditures for any new construction, additions, or replacements to the municipal
waterworks plant and waterworks system or the equipment used by the same shall be made by
the board where the total expense will be more than $5,000.00 without the consent and approval
of the governing body of the municipality. (Acts 1953, No. 860, p. 1152, §13.)...
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