Code of Alabama

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40-7-43
Section 40-7-43 Duties of assessor when he has reason to believe property may be removed or
otherwise escape taxation. When the tax assessor has reason to believe that any person whose
property has been or is due to be assessed for taxation, either for the current tax year or
any preceding year, has removed or is about to remove from the county, or that such person
is closing out or going out of business by selling or disposing of substantially all of his
personal property on which taxes would be due on the next following October 1, or where insolvency
is impending, or where goods, wares, or merchandise are advertised for sale at auction, bankrupt,
insolvent, assignment, or fire sale, or where goods, wares, or merchandise are to be sold
or advertised to be sold for the satisfying of creditors, he shall at once notify the tax
collector in writing, if the property has been assessed; and, if the property has not been
assessed, the assessor shall at once make an assessment against the same...
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41-16A-3
Section 41-16A-3 Definitions. For the purposes of this chapter, the following terms shall have
the respective meanings provided by this section: (a) ALTERNATIVE FINANCING CONTRACT. A lease,
lease-purchase, lease with option to purchase, installment-sale agreement or arrangement,
or other similar agreement or arrangement. (b) GOVERNMENTAL ENTITY. The state; any political
subdivision of the state; any agency, board, commission, or department of the state; any county;
any municipal corporation; any county board of education; any city board of education; any
instrumentality of any of the foregoing; the State Board of Education, acting for the respective
educational institutions under its supervision; each public corporation that conducts one
or more state educational institutions under its supervision; and any public corporation arising
under or organized pursuant to any statute of the state. (c) GRANTOR PARTY. The lessor under
a lease or lease-purchase contract, grantor under an...
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45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
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8-18-2
Section 8-18-2 Definitions. As used in this chapter: (1) PERSON. One or more individuals, partnerships,
associations, societies, trusts, organizations or corporations. (2) THEATRE. Any establishment
in which motion pictures are exhibited to the public regularly for a charge. (3) DISTRIBUTOR.
Any person engaged in the business of distributing or supplying motion pictures to exhibitors
by rental, sale or licensing. (4) EXHIBITOR. Any person engaged in the business of operating
one or more theatres. (5) EXHIBIT or EXHIBITION. Showing a motion picture to the public for
a charge. (6) INVITATION TO BID. A written or oral solicitation or invitation by a distributor
to one or more exhibitors to bid for the right to exhibit a motion picture. (7) BID. A written
offer or proposal by an exhibitor to a distributor in response to an invitation to bid for
the right to exhibit a motion picture, stating the terms under which the exhibitor will agree
to exhibit a motion picture. (8) LICENSE AGREEMENT....
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9-17-65
Section 9-17-65 Lands to be leased upon basis of competitive bids; invitations for bids; opening
of bids; acceptance or rejection of bids. All lands proposed to be leased under the provisions
of this division shall be leased only upon the basis of competitive bids. The Commissioner
of Conservation and Natural Resources shall obtain written, sealed competitive bids on every
proposed lease of each tract of such land. Invitations for bids shall be published in The
Montgomery Advertiser, Montgomery, Alabama, at least 25 days before the final date for submitting
bids. Invitations for bids shall contain a statement as to the final date for submitting bids;
the time and place at which the bids will be opened; and a legal description of the location
and the approximate acreage of the tract of land proposed to be leased. Publication of the
invitations for bids shall also be placed in a newspaper published in the county or counties
in which the land is located; however, if a typographical error...
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16-61E-2
Section 16-61E-2 Definitions; purchase authorization; competitive bids; applicability of public
contract laws. (a) For purposes of this chapter, the following terms shall have the following
meanings: (1) EDUCATIONAL INSTITUTION. Educational and eleemosynary institutions governed
by boards of trustees or similar governing bodies, state trade schools, state junior colleges,
state colleges, or universities under the supervision and control of the State Board of Education,
city and county boards of education, district boards of education of independent school districts,
Department of Youth Services, the Alabama Institute for Deaf and Blind, the Alabama School
of Fine Arts, and the Alabama School of Math and Science. (2) INFORMATION TECHNOLOGY. Equipment,
supplies, and other tangible personal property, software, services, or any combination of
the foregoing, used to provide data processing, networking, or communications services. (3)
JOINT PURCHASING AGREEMENT. An agreement in writing...
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41-9-478
Section 41-9-478 Liberal construction of article; additional powers. (a) The provisions of
this article shall be construed liberally, it being the purpose to provide in this state appropriate
housing facilities for displaying to the general public exhibits relating to the automobile
racing industry and the automobile industry and providing for the management and control of
the displays by such means as may be feasible and agreed upon. (b) In view of the unique character
and complexity of the duties and responsibilities imposed on the commission by this article,
it is hereby specifically provided that the commission shall have, in addition to the power
and authority enumerated in Section 41-9-472, the right, power and authority to: (1) Develop
and institute a program of promotion and advertising of the exhibits and facilities provided
for by this article, said program of promotion and advertising to be conducted by the commission
both within and without the state in such manner and to...
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11-43B-30
Section 11-43B-30 Purchase of labor services, materials, etc., from elected officials or employees.
Notwithstanding any statute or law to the contrary, any Class 4 municipality which adopts
this form of mayor-council government may legally purchase or lease from any of the elected
officials or employees of such municipality any labor, services, work, materials, equipment,
or supplies under the competitive bidding procedures established by Section 41-16-50 et seq.,
and such elected official or employee may legally sell same to the municipality under those
procedures. The elected official or employee, if he or she proposes to bid, shall not participate
in the decision-making process determining the need for or the purchase of such personal service
or personal property, or in the determination of the successful bidder. The council shall
affirmatively find that the elected official or employee, from whom the purchase is to be
made, is the lowest responsible bidder as required by said...
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24-1-61
Section 24-1-61 Definitions. The following terms, wherever used or referred to in this article
shall have the following respective meaning, unless a different meaning clearly appears from
the context: (1) AUTHORITY or HOUSING AUTHORITY. A public body organized as a body corporate
and politic in accordance with the provisions of this article for the purposes, with the powers
and subject to the restrictions set forth in this article. (2) COUNTY. All of the county except
that portion which lies within the territorial boundaries of any city or incorporated town.
(3) COUNTY COMMISSION. The governing body of any county. (4) HOUSING COMMISSIONER. One of
the members of an authority appointed in accordance with the provisions of this article. (5)
GOVERNMENT. Such term shall include the state and federal governments and any subdivision,
agency, or instrumentality, corporate or otherwise, of either of them. (6) STATE. The State
of Alabama. (7) FEDERAL GOVERNMENT. Such term shall include the...
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39-3-2
Section 39-3-2 Contractors, etc., engaged in construction of public buildings, improvements
or works for state or political subdivisions thereof to employ only workmen and laborers actually
residing within state for two years preceding employment; procedure when said workmen or laborers
not available; applicability of provisions of section. Every public officer, contractor, superintendent
or agent engaged in or in charge of the construction of any state or public building or public
improvement or works of any kind for the State of Alabama or any board, municipal commission
or governmental agency of the State of Alabama or municipality in the State of Alabama shall
employ only workmen and laborers who have actually resided in Alabama for two years next preceding
such employment. In the event workmen or laborers qualified under the provisions of this section
are not available, then the contractor, officer, superintendent, agent or person in charge
of such work shall notify in writing the...
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