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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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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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45-36A-102
Section 45-36A-102 Historic preservation commission; architectural review board; review of
building plans. (a) The governing body of the City of Scottsboro in Jackson County may adopt
ordinances, pass resolutions, or take such appropriate action as necessary to promote the
general public welfare within the city, such ordinances to protect the historic character
of the city in the manner hereinafter described.. (b) The governing body of the city, upon
the recommendation of the historic preservation commission, as provided for below, may designate
as a historic district any area, site, building, or structure within the city having an overall
atmosphere of either historic or architectural distinction, or both (c) A historic preservation
commission with the following membership, duties, and powers may be created by the city governing
body: (1) The commission shall be composed of no less than seven members who shall be selected
by the city governing body in such a manner as to serve...
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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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27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus Lines Insurance
Multi-State Compliance Compact Act is enacted into law and entered into with all jurisdictions
mutually adopting the compact in the form substantially as follows: PREAMBLE WHEREAS, with
regard to Non-Admitted Insurance policies with risk exposures located in multiple states,
the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted and
Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection
Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject
to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any
law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted
Insurance sold to, solicited by, or negotiated with an insured whose Home State is another
State shall be preempted with respect to such application;...
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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke County. (b) As
used in this section, state sales and use tax means the tax imposed by the state sales and
use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4,
40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Clarke County
may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts
license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts.
Notwithstanding the foregoing, the amount of the tax authorized to be levied upon each person,
firm, or corporation engaged in the business of selling at retail machines used in mining,
quarrying, compounding, processing, and manufacturing of tangible personal property, farm
machinery, and any parts of such machines or any motor vehicle, truck...
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45-26-141.09
Section 45-26-141.09 Exemptions from fire protection fee. The following are exempt from the
fire protection fee levied by this part: (1) A dwelling or commercial building which is owned
by the federal government, or the state, a county, or a municipality. (2) A commercial building
used or to be used for religious, educational, or charitable purposes. (3) A dwelling where
the owner is currently exempt from paying all ad valorem taxes based on the age, income, or
disability of the owner. (Act 95-393, p. 800, ยง10.)...
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45-49-170.71
Section 45-49-170.71 Findings of appropriate county official; notice. The term appropriate
county official or official as used in this subpart means any county building official or
deputy and any other county official or county employee designated by the county commission
as the person to exercise the authority and perform the duties delegated by this subpart.
Whenever the appropriate county official finds that any building, structure, part of any building
or structure, party wall, or foundation situated in the county constitutes a public nuisance,
the official shall give the person or persons, firm, association, or corporation last assessing
the property for state taxes and all mortgages of record notice to remedy or abate the nuisance
condition of the building or structure, or to demolish it within a reasonable time set out
in the notice, which shall not be more than 60 days after notice is given, or allow the building
or structure to be demolished by the county and the cost thereof...
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45-11-245.01
Section 45-11-245.01 Definitions. (a) The following words, terms, and phrases where used in
this part shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) AUTHORIZING RESOLUTION. A resolution adopted by the governing body
of the county pursuant to Section 45-11-245.10 authorizing and confirming the levy of the
taxes authorized by this part. (2) CODE. The Code of Alabama 1975, as amended. (3) COMMISSIONER.
The Commissioner of Revenue of the state. (4) COUNTY. Chilton County in the state. (5) PUBLIC
HOSPITAL CORPORATION. The Chilton County Health Care Authority, or any successor thereto,
or any other public corporation heretofore or hereafter organized for hospital purposes in
the county under any general law heretofore or hereafter enacted by the Legislature. (6) STATE.
The State of Alabama. (7) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state.
(8) STATE SALES TAX. The tax or taxes imposed by the state sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.01.htm - 2K - Match Info - Similar pages
11-40-31
Section 11-40-31 Notice from appropriate municipal officer of unsafe condition. The term "appropriate
municipal official" as used in this article shall mean any municipal building official
or deputy and any other municipal official or municipal employee designated by the mayor or
other chief executive officer of the municipality as the person to exercise the authority
and perform the duties delegated by this article. Whenever the appropriate municipal official
of the municipality finds that any building, structure, part of building or structure, party
wall, or foundation situated in the municipality is unsafe to the extent that it is a public
nuisance, the official shall give the person or persons, firm, association, or corporation
last assessing the property for state taxes and all mortgagees of record, by certified or
registered mail to the address on file in the tax collector's or revenue commissioner's office,
notice to remedy the unsafe or dangerous condition of the building or...
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