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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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40-9B-4
Section 40-9B-4 Authorization of abatement. (a) Noneducational ad valorem taxes, construction
related transaction taxes, except those local construction related transaction taxes levied
for educational purposes or for capital improvements for education, and mortgage and recording
taxes, or payments required to be made in lieu thereof, and in the case of a qualifying industrial
or research enterprise described in Section 40-9B-3(a)(10)e. which is owned by an entity organized
under Chapter 6 of Title 37, or by an authority both organized and existing pursuant to Chapter
50A of Title 11, and subject to the payments required to be made in lieu of ad valorem, sales,
use, license, and severance taxes imposed by Section 11-50A-7, in addition to the foregoing,
all other ad valorem taxes, or payments required to be made in lieu thereof, imposed by the
state, counties, municipalities, and other taxing jurisdictions of Alabama, may be abated
with respect to private use industrial property and...
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27-4A-3
Section 27-4A-3 Generally. (a) Subject to the exceptions and exemptions hereinafter set forth,
for the year beginning on January 1, 1995, and for each year thereafter, every insurer shall
pay to the commissioner a premium tax equal to the percentage, as set out in this subsection,
of the premiums received by the insurer for business done in this state, whether the same
was actually received by the insurer in this state or elsewhere: (1) PREMIUM TAX ON LIFE INSURANCE
PREMIUMS. a. Except as hereinafter provided, the rates of taxation on life insurance premiums
shall be those amounts set out in the following schedule: Year Foreign Insurers Domestic Insurers
1995 2.9 1.3 1996 2.8 1.6 1997 2.7 1.8 1998 2.5 2.1 Every Year Thereafter 2.3 2.3 b. Individual
life insurance policies in a face amount of greater than $5,000 and up to and including $25,000,
excluding group life insurance policies, shall be taxed at the rate of one percent per annum.
c. Individual life insurance policies in a face...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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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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22-22-9
Section 22-22-9 Powers and duties; enforcement of orders; permits; civil penalties for violations.
(a) It shall be the duty of the commission to control pollution in the waters of the state,
and it shall specifically have the following powers: (1) To study and investigate all problems
concerned with the improvement and conservation of the waters of the state; (2) To conduct,
independently and in cooperation with others, studies, investigation and research and to prepare,
or in cooperation with others prepare, a program or programs, any or all of which shall pertain
to the purity and conservation of the waters of the state or to the treatment and disposal
of pollutants or other wastes, which studies, investigations, research and program or programs
shall be intended to result in the reduction of pollution of the waters of the state according
to the conditions and particular circumstances existing in the various communities throughout
the state; and (3) To propose remedial measures...
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45-28A-90
Section 45-28A-90 Television cable services. (a) This section shall apply only to the Town
of Sardis in Etowah County. (b) The municipal corporation of the Town of Sardis in Etowah
County shall have the right to establish, purchase, construct, maintain, and operate a nonexclusive
television cable system and to furnish television cable service to their residents and residents
of surrounding unincorporated areas of Etowah County not then served by an existing cable
television system or systems. (c) The municipal corporation is authorized to construct, lease,
purchase, or otherwise acquire television lines or cables for the furnishing of television
service from any point in this state or any other state to the municipal corporation and surrounding
territory. (d) For the purposes of this section such municipal corporation may exercise the
right of eminent domain. Such eminent domain proceedings shall be conducted in the manner
now provided by law. (e)(1) In payment of the purchase,...
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11-50B-6
Section 11-50B-6 Allocation of costs; charge rates. A public provider furnishing cable service
to subscribers in the exercise of authority granted under this chapter in areas provided cable
service by private cable providers who, by virtue of the provisions of the private cable providers'
franchises or otherwise, are required or undertake voluntarily to allocate all direct costs
and indirect costs, associated with the provision of cable service fully to the rates charged
subscribers for cable service and to establish and charge subscriber rates for cable service
which reflect all direct costs and indirect costs, related to the provision of this service,
shall allocate all direct costs and indirect costs associated with the provision of cable
service hereunder fully to the rates charged subscribers of the cable service, and shall establish
and charge subscriber rates for cable service which reflect all direct costs and indirect
costs related to the provision of this service. A public...
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45-23A-22
Section 45-23A-22 Television cable system. (a) The provisions of this section shall apply only
to the City of Daleville in Dale County. (b) The municipal corporation of the City of Daleville
in Dale County shall have the right to establish, purchase, construct, maintain, and operate
a television cable system and to furnish television cable service to their residents and residents
of surrounding territory. (c) The municipal corporation is authorized to construct, lease,
purchase, or otherwise acquire television lines or cables for the furnishing of television
service from any point in this state or any other state to the municipal corporation and surrounding
territory. (d) For the purposes of this section such municipal corporation may exercise the
right of eminent domain. Such eminent domain proceedings shall be conducted in the manner
now provided by law. (e)(l) In payment for the purchase, construction, acquisition, extension,
or maintenance of the television cable system, the...
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11-50B-10
Section 11-50B-10 Power of eminent domain. In addition to all other power, rights, privileges,
and authority heretofore granted by law, in the exercise of the authority and power granted
hereunder, public providers may exercise all powers of eminent domain now or hereafter conferred
on municipalities in this state. Notwithstanding the foregoing, no public provider may acquire
any other person's or entity's cable system, telecommunications equipment, or telecommunications
system, or any part or equipment of any other person's or entity's system, including, but
not limited to, poles, wires, conduits, transmitters, receivers, towers, appliances, or rights-of-way,
through the exercise of the power of eminent domain. (Act 2000-614, p. 1235, ยง10.)...
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