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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For
the purpose of this division, the following terms shall have the respective meanings ascribed
by this section: (1) PERSON or COMPANY. Used interchangeably, includes any individual,
firm, copartnership, association, corporation, receiver, trustee, or any other group or combination
acting as a unit and the plural as well as the singular number, unless the intention to give
a more limited meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama.
(4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit
sales and the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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25-12-7
Section 25-12-7 Exceptions. (a) This chapter shall not apply to the following boilers
and pressure vessels: (1) Boilers and pressure vessels under federal control or under regulations
of Title 49 of the Code of Federal Regulations, Parts 192 and 193. (2) Pressure vessels used
for transportation and storage of compressed or liquefied gases when constructed in compliance
with specifications of the United States Department of Transportation and when charged with
gas or liquid, marked, maintained, and periodically requalified for use, as required by appropriate
regulations of the United States Department of Transportation. (3) Pressure vessels located
on vehicles operating under the rules of other state or federal authorities and used for carrying
passengers or freight. (4) Air tanks installed on the right of way of railroads and used directly
in the operation of trains. (5) Pressure vessels that do not exceed any of the following weights
and measures: a. Five cubic feet in volume and 250...
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22-27-2
Section 22-27-2 Definitions. For the purpose of this article, the following terms shall
have the meanings respectively ascribed to them by this section: (1) AGENCY. Any controlling
agency, public or private, elected, appointed, or volunteer utilizing methods approved by
the health department or the department for the purpose of controlling and supervising the
collection or management of solid wastes or recyclable materials. (2) ALTERNATIVE COVER. Material
other than earth used to cover a landfill or sanitary landfill. An alternative cover shall
be approved by the Department of Environmental Management in compliance with federal law and
United States Environmental Protection Agency rules or guidance to achieve a level of performance
equal to or greater than earthen cover material. (3) ASHES. The solid residue from burning
of wood, coal, coke, or other combustible material used for heating, from incineration of
solid wastes, or for the production of electricity at electric generating...
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11-50A-1
Section 11-50A-1 Definitions. As used in this chapter, the following words shall have
the following meanings unless the context clearly indicates otherwise: (1) AUTHORITY. Alabama
Municipal Electric Authority created pursuant to this chapter and any successor or successors
thereto. (2) BOARD. The board of directors of the authority. (3) BONDS. Any bonds issued by
the authority under the provisions of this chapter, including refunding bonds. (4) BOND ANTICIPATION
NOTES. Short term obligations issued by the authority in anticipation of the issuance of bonds.
(5) COSTS. All costs of acquisition, construction, reconstruction, improvement, equipment,
alteration, repair, or extension of any project; all costs of real and personal property required
for the purposes of any project, including any rights or undivided interest therein; all costs
of easements, franchises, water rights, fees, permits, approvals, licenses, and certificates,
and all costs of securing any permits, approvals, licenses,...
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45-19-231
Section 45-19-231 Abandoned and stolen property. (a)(l) The sheriff shall keep and maintain
a permanent record of all abandoned and stolen personal property recovered by the sheriff's
office. These records shall state the description of the property, the date of recovery of
the property, the serial or other identifying number of the property, and the place of recovery
of the property. The records shall be open to public inspection at all reasonable times. (2)
All abandoned or stolen property recovered by the sheriff's office shall be stored in a suitable
place to protect the property from deterioration. (b) If the abandoned and stolen personal
property is of a perishable nature and reasonable attempts to locate and identify the owner
of the property are not successful, the property may be sold at once without notice. The sheriff
shall attempt to obtain the best possible price for the property. The proceeds of such a sale
shall be held in a separate account for a period of six months...
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45-49-252
Section 45-49-252 Definitions. The following words, phases, or terms as used in this
part, unless the context indicates otherwise, shall have the following meanings: (1) ABANDONED
PROPERTY. Wrecked or derelict property having no value other than nominal salvage value, if
any, which has been left abandoned and unprotected from the elements and shall include wrecked,
inoperative, or partially dismantled motor vehicles, trailers, boats, machinery, refrigerators,
washing machines, plumbing fixtures, and other similar articles which have no value other
than nominal salvage value, if any; and is in a condition violative of Alabama statutes. (2)
ADMINISTRATIVE DEPARTMENT. The department charged by the Mobile County Commission with the
administrative management of this part. (3) COMMISSION. The Mobile County Commission of Mobile
County, Alabama. (4) BULKY WASTE. Items whose large size precludes or complicates their handling
by normal collection, processing, or disposal methods. (5) BUNDLE. A...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-252.htm - 10K - Match Info - Similar pages
11-51-90
Section 11-51-90 Municipal business licenses; branch offices; application. (a) All municipalities
shall have the following powers: (1) To license any exhibition, trade, business, vocation,
occupation, or profession not prohibited by the Constitution or laws of the state which may
be engaged in or carried on in the municipality. (2) To fix the amount of licenses, the time
for which they are to run, not exceeding one license year, to provide a penalty for doing
business without a license, and to charge a fee not exceeding ten dollars ($10) for issuing
each license. The issuance fee shall be increased every five license years by the Department
of Revenue by an amount equal to the percentage increase, if any, in the U.S. Department of
Labor's Producer Price Index during that five-year period, rounded to the nearest dollar,
with the base year being 2006. The Department of Revenue shall notify all municipalities and
the Alabama League of Municipalities of any such fee increase no later than...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby
approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article
I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state
and local tax liability of multistate taxpayers, including the equitable apportionment of
tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility
in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance
in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative
taxation. Article II. Definitions. As used in this compact: 1. "State" means a state
of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory
or possession of the United States. 2. "Subdivision" means any governmental unit
or special district of a state. 3. "Taxpayer" means any corporation, partnership,
firm,...
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45-36-243.05
Section 45-36-243.05 Violations. If any distributor, storer, or retail dealer of gasoline
or motor fuel, as herein defined, in such county shall fail to make the reports of any of
them as required in this part or shall fail to comply with any regulation adopted for the
collection of the tax by the county commission of such county, within the time required for
making such reports, or shall fail to pay the tax imposed within the time fixed for the payment
thereof, the distributor, storer, or retail dealer upon conviction thereof shall pay a civil
fine of not more than five hundred dollars ($500) for each offense. (Act 88-291, p. 444, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-243.05.htm - 955 bytes - Match Info - Similar pages
40-17-358
Section 40-17-358 Taxes to be borne by consumer and paid once. All municipalities and
all counties currently levying an excise or privilege license tax upon the sale, use, or consumption,
distribution, storage, or withdrawal from storage of gasoline or motor fuel may require that
where the tax has been paid to the municipality or county by a distributor, refiner, or by
any retail dealer, storer, or user, such payment shall be sufficient, the intent being that
the tax shall be borne by the consumer and paid to the municipality or county but once. (Act
2011-565, p. 1084, §39.)...
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