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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32-8-87
Section 32-8-87 Dismantling, destroying, changing identity of vehicle; certificate requirements;
insurance claims; "total loss"; removal of identification numbers, plates, etc.;
transfer of salvage vehicles; inspections; "component parts"; rebuilt vehicles;
flood vehicles; online verifications. (a) Each owner of a motor vehicle and each person mentioned
as owner in the last certificate of title who scraps, dismantles, destroys, or changes the
motor vehicle in such a manner that it is not the same motor vehicle described in the certificate
of origin or certificate of title shall as soon as practicable cause the certificate of origin
or certificate of title, if any, and any other documents or information required by the department
to be mailed or delivered to the department for processing. The department shall, with the
consent of any holder of liens noted on the surrendered certificate, enter a cancellation
upon its records. Upon cancellation of a certificate of origin or certificate of...
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45-8-240.04
Section 45-8-240.04 Stationery, equipment, and office supplies. The county commission shall
provide the necessary offices for the county revenue commissioner and shall provide all stationery,
equipment, and office supplies, not otherwise furnished by law, needed for the efficient performance
of the duties of the office. (Act 95-556, p. 1162, §4.)...
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45-14-240.04
Section 45-14-240.04 Office space and equipment. The county commission shall provide the necessary
offices for the county revenue commissioner, and shall provide all stationery, equipment,
and office supplies, not otherwise furnished by law, needed for the efficient performance
of the duties of the office. (Act 87-393, p. 562, §5.)...
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45-20-241.04
Section 45-20-241.04 Office space and equipment. The Covington County Commission shall provide
the necessary offices for the county revenue commissioner and shall provide all stationery,
equipment, and office supplies, not otherwise furnished by law, necessary for the efficient
performance of the duties of the office. (Act 87-485, p. 736, §5.)...
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45-44-240.24
Section 45-44-240.24 Office space and equipment. The Macon County Commission shall provide
the necessary offices for the county revenue commissioner and shall provide all stationery,
equipment, and office supplies, not otherwise furnished by law, necessary for the efficient
performance of the duties of the office. (Act 87-206, p. 292, § 5.)...
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45-46-241.04
Section 45-46-241.04 Office space and equipment. The Marengo County Commission shall provide
the necessary offices for the county revenue commissioner in the courthouse, and shall provide
all stationery, equipment, and office supplies, not otherwise furnished by law, needed for
the efficient performance of the duties of the office. (Act 83-713, p. 1157, § 5.)...
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45-1-241.04
Section 45-1-241.04 Facilities and equipment. The county commission shall provide the necessary
offices for the county revenue commissioner, and shall provide all stationery, equipment,
and office supplies, not otherwise furnished by law, needed for the efficient performance
of the duties of the office. (Act 90-443, p. 609, §5.)...
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45-15-240.04
Section 45-15-240.04 Facilities and equipment. The county commission shall provide the necessary
offices for the county revenue commissioner, and shall provide all stationery, equipment,
and office supplies, not otherwise furnished by law, needed for the efficient performance
of the duties of the office. (Act 84-52, p. 71, §5.)...
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45-26-120.01
Section 45-26-120.01 Clerical assistance for county officials. The Elmore County Commission
shall provide compensation for deputies, clerks, assistants, and secretaries for the offices
of the judge of probate, tax assessor, tax collector, and sheriff in such number as may be
necessary for the efficient conduct of such offices. Each officer shall appoint his or her
own deputy, clerk, secretary, and assistant and shall fix their compensation, subject to the
approval of the county commission as to number and rate of pay. (Act 85-600, p. 928, §1.)...

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