40-12-223
Section 40-12-223 Exemptions. There are exempted from the computation of the amount of the
tax levied, assessed or payable under this article the following: (1) The gross proceeds accruing
from the leasing or rental of a film or films to a lessee who charges, or proposes to charge,
admission for viewing the said film or films; (2) The gross proceeds accruing from any charge
in respect to the use of docks or docking facilities furnished for boats or other craft operated
on waterways; (3) The gross proceeds accruing from any charge made by a landlord to a tenant
in respect of the leasing or furnishing of tangible personal property to be used on the premises
of real property leased by the same landlord to the same tenant for use as a residence or
dwelling place, including mobile homes; (4) The gross proceeds accruing from the leasing or
rental of tangible personal property to a lessee who acquires possession of the said property
for the purpose of leasing or renting to another the same...
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7-9A-102
Section 7-9A-102 Definitions and index of definitions. (a) Article 9A definitions. In this
article: (1) "Accession" means goods that are physically united with other goods
in such a manner that the identity of the original goods is not lost. (2) "Account,"
except as used in "account for," means a right to payment of a monetary obligation,
whether or not earned by performance, (i) for property that has been or is to be sold, leased,
licensed, assigned, or otherwise disposed of, (ii) for services rendered or to be rendered,
(iii) for a policy of insurance issued or to be issued, (iv) for a secondary obligation incurred
or to be incurred, (v) for energy provided or to be provided, (vi) for the use or hire of
a vessel under a charter or other contract, (vii) arising out of the use of a credit or charge
card or information contained on or for use with the card, or (viii) as winnings in a lottery
or other game of chance operated or sponsored by a State, governmental unit of a State, or...

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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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40-29-22
Section 40-29-22 Lien for taxes - Validity and priority against certain persons. (a) Purchasers,
holders of security interests, mechanic's lienors, and judgment lien creditors. The lien imposed
by Section 40-29-20 shall not be valid as against any purchaser, holder of a security interest,
mechanic's lienor, or judgment lien creditor until notice thereof which meets the requirements
of subsection (f) has been filed by the Commissioner of Revenue or his delegate, and shall
not be perfected as against any purchaser, holder of a security interest, mechanic's lienor,
or judgment lien creditor until the date such notice is filed. (b) Protection for certain
interest even though notice filed. Even though notice of a lien imposed by Section 40-29-20
has been filed, such lien shall not be valid: (1) SECURITIES. With respect to a security (as
defined in subsection (g)(4)): a. As against a purchaser of such security who at the time
of purchase did not have actual notice or knowledge of the...
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45-28-140
Section 45-28-140 Purchase of gasoline or motor fuel; equipment repairs. (a) This section shall
apply only to Etowah County. (b) It is the legislative intent of this section to declare that
volunteer rescue squads, volunteer fire departments, certain retired senior citizen volunteer
organizations, and certain other charitable foundations, agencies, and organizations are performing
vital governmental functions or services in behalf of the public welfare of our citizens and
for the public purpose. It is further declared that these volunteer organizations, agencies,
and foundations perform these governmental functions or services for the public at a cost
for less than it would cost the governing body to perform the same functions or services.
(c) The county governing body, in its sole discretion, upon resolution duly adopted, may allow
any volunteer rescue squad operating within the county, to buy gasoline or other motor fuels
from the county at its cost. Such purchases shall include any...
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45-39-92.45
Section 45-39-92.45 Failure to report. If any distributor, storer, or retail dealer of gasoline
or motor fuel in Lauderdale County shall fail to make the reports or any of them as required
in this subpart or shall fail to comply with any regulation adopted for the collection of
the tax by the Lauderdale County Commission, 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 shall be guilty of a Class C misdemeanor, and upon conviction thereof
shall be punished for each offense as otherwise provided by law. (Act 2002-292, p. 604, §6.)...

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45-17-90.50
Section 45-17-90.50 Report of gasoline or motor fuel shipments. Each agent of any railroad
company, bus, or truck operator or other transportation company or agency operating in Colbert
County shall report to the County Commission of Colbert County on the first day of January,
April, July, and October of each year all shipments of gasoline or motor fuel as defined in
this subpart or substitutes therefor handled by him or her or through the station or office
at which he or she is the agent, and delivered to any person in Colbert County during the
preceding three months, giving the names and address of the consignor or consignee shipping
and receiving the gasoline or motor fuel or substitute therefor and the number of gallons
or pounds contained in each and every shipment. (Act 2002-293, p. 613, §11.)...
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45-2-244.040
Section 45-2-244.040 Reports of gasoline or motor fuel shipments. Each agent of any railroad
company, bus or truck operator, or other transportation company or agency operating in Baldwin
County shall report to the County Commission of Baldwin County on the first day of January,
April, July, and October of each year all shipments of gasoline or motor fuel as defined in
this subpart or substitutes therefor handled by him or her or through the station or office
at which he or she is the agent, and delivered to any person in Baldwin County during the
preceding three months, giving the names and address of the consignor or consignee shipping
and receiving The gasoline or motor fuel or substitute therefor and the number of gallons
or pounds contained in each and every shipment. (Act 91-159, p. 207, §11.)...
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40-17-326
Section 40-17-326 Taxable activities; terminal operators deemed suppliers; tax to be added
to selling price of motor fuel. (a) A tax is imposed on the removal within this state of motor
fuel from the terminal using the terminal rack, other than by bulk transfer. The supplier
shall collect the tax imposed by this article from the person who orders the withdrawal at
the terminal rack. (b) Subject to Section 40-17-340, a tax is imposed at the time motor fuel
is imported into this state, other than by a bulk transfer, for delivery to a destination
in this state. The supplier or permissive supplier shall collect the tax imposed by this article
from the person who imports the motor fuel into this state. If the seller is not a supplier
or permissive supplier, then the person who imports the motor fuel into this state shall pay
the tax. (c) A tax is imposed on the sale or transfer of motor fuel in the bulk transfer/terminal
system in this state by a supplier to a person who is not registered...
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40-23-130
Section 40-23-130 Calculation of municipal or county gross receipts tax. Any gross receipts
tax imposed by a municipality or county on the sale of gasoline and motor fuel shall be based
on the gross receipts from the sale of gasoline and motor fuel minus any taxes imposed on
the sale of gasoline and motor fuel by the state, federal, or local governments. (Acts 1994,
1st Ex. Sess., No. 94-792, p. 98, §1.)...
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