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45-9-243.40
user thereof of freight cars, oxygen and acetylene tanks, and similar property, in respect
of which detention a demurrage or per diem charge is made against the user of such property,
shall not be deemed to constitute a transaction whereunder property is leased or rented to
another within the meaning of this section. (6) TANGIBLE PERSONAL PROPERTY. Personal
property which may be seen, weighed, measured, felt, or touched, or is in any other manner
perceptible to the senses. The term "tangible personal property" shall not
include stocks, bonds, notes, insurance, or other contracts, or securities. (7) MEDICAL EQUIPMENT.
Equipment used primarily for and essential to medical care for or to aid in the diagnosis,
cure, mitigation, or treatment of disease or injury affecting any structure or function
of the body. Such term shall include, but not be limited to, hospital beds, wheelchairs, walkers,
orthopedic appliances, and convalescent aids. (8) EXEMPT ORGANIZATION. Any organization exempt...
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6-5-501
to business, sells or otherwise distributes a manufactured product (a) prior to or (b) at the
time the manufactured product is first put to use by any person or business entity who did
not acquire the manufactured product for either resale or other distribution in its unused
condition or for incorporation as a component part in a manufactured product which is to be
sold or otherwise distributed in its unused condition. (2) PRODUCT LIABILITY ACTION. Any action
brought by a natural person for personal injury, death, or property damage caused
by the manufacture, construction, design, formula, preparation, assembly, installation, testing,
warnings, instructions, marketing, packaging, or labeling of a manufactured product when such
action is based upon (a) negligence, (b) innocent or negligent misrepresentation, (c) the
manufacturer's liability doctrine, (d) the Alabama extended manufacturer's liability doctrine,
as it exists or is hereafter construed or modified, (e) breach of any...
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22-50-17
Section 22-50-17 Operation of a facility for care or treatment of mental or emotional illness
or substance abuse, or services to persons with an intellectual disability. (a) No person,
partnership, corporation, or association of persons shall operate a facility or institution
for the care or treatment of any kind of mental or emotional illness or substance abuse or
for providing services to persons with an intellectual disability as defined in this chapter,
without being certified by the department or licensed by the State Board of Health; provided
that nothing in this section shall be construed so as to require a duly authorized physician,
psychiatrist, psychologist, social worker, licensed professional counselor operating under
the scope of his or her license, or Christian Science practitioner to obtain a license for
treatment of patients in his private office, unless he keeps two or more patients in his office
for continuous periods of 24 hours or more in one week, or that a church...
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45-18-242.05
Section 45-18-242.05 Recordkeeping. It shall be the duty of every person, corporation, partnership,
firm, limited liability company, association, proprietorship, or other entity engaged in or
continuing within the county any business taxed hereunder to keep and preserve suitable records
of the gross proceeds of such business and such other books or accounts as may be necessary
to determine the amount of tax for which he, she, or it is liable under this part. Such records
shall be kept and preserved for a period of two years and shall be open for examination at
any time by the agency, or any duly authorized representative thereof. (Act 98-657, p. 1440,
§6.)...
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45-33-243
Section 45-33-243 Definitions. When used in this part, unless the context plainly indicates
otherwise, the following words and phrases shall have the meanings respectively ascribed to
them by this section: (1) DEPARTMENT. The State Department of Revenue. (2) PERSON. Any individual,
firm, partnership, corporation, association, or any combination thereof. (3) PRODUCER. Any
person engaging in the business of severing pit run sand, clay, sand-gravel, clay-gravel,
sand-clay, and gravel from the soil within Hale County. (4) PURCHASER. Any person acquiring
title, outright or conditionally, to any interest in severed pit run sand, clay, sand-gravel,
clay-gravel, sand-clay, and gravel. (5) SEVERING. Cutting, mining, stripping, or otherwise
taking or removing from the soil within Hale County. (6) TON. A short ton of 2,000 pounds.
(7) TRANSPORTER. Any person transporting pit run sand, clay, sand-gravel, clay-gravel, sand-clay,
and gravel from the place where it is severed or from any other place...
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45-40-244.05
Section 45-40-244.05 Recordkeeping. It shall be the duty of every person, corporation, partnership,
firm, limited liability company, association, proprietorship, or other entity engaged in or
continuing within the county any business taxed hereunder to keep and preserve suitable records
of the gross proceeds of such business and such other books or accounts as may be necessary
to determine the amount of tax for which he, she, or it is liable under this part. Such records
shall be kept and preserved for a period of two years and shall be open for examination at
any time by the agency, or any duly authorized representative thereof. (Act 2001-561, p. 1130,
§6.)...
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45-8-241.60
user thereof of freight cars, oxygen, and acetylene tanks, and similar property, in respect
of which detention a demurrage or per diem charge is made against the user of such property,
shall not be deemed to constitute a transaction whereunder property is leased or rented to
another within the meaning of this subpart. (7) TANGIBLE PERSONAL PROPERTY. Personal
property which may be seen, weighed, measured, felt, or touched, or is in any other manner
perceptible to the senses. The term "tangible personal property" shall not
include stocks, bonds, notes, insurance, or other contracts, or securities. (8) MEDICAL EQUIPMENT.
Equipment used primarily for and essential to medical care for or to aid in the diagnosis,
cure, mitigation, or treatment of disease or injury affecting any structure or function
of the body. Such term shall include, but not be limited to, hospital beds, wheelchairs, walkers,
orthopedic appliances, and convalescent aids. (9) EXEMPT ORGANIZATION. Any organization exempt...
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9-13-120
Section 9-13-120 Definitions. As used in this article, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) PERSON. An individual, partnership, corporation, company, society or association. (2)
FOREST TREES. Only those trees which are a part of and constitute a stand of potential, immature
or mature commercial timber trees; provided, however, that such term shall be deemed to include
shade trees of any species around houses, along highways and within cities and towns if the
same constitute an insect or disease menace to nearby timber trees or timber stands. (3) FORESTLAND.
Land on which forest trees occur. (4) CONTROL ZONE. An area of potential or actual infestation
or infection, the boundaries of which are fixed and clearly described in a manner definitely
identifying the zone. (5) INFESTATION. Infestation by means of any insect which is dangerously
injurious to forest trees; such term shall mean infection...
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15-12-1
Section 15-12-1 Definitions. When used in this chapter, the following terms shall have the
following meanings: (1) APPOINTED COUNSEL. Any attorney licensed to practice law in the State
of Alabama who is appointed by the court to represent an indigent defendant. (2) CONTRACT
COUNSEL. Any attorney licensed to practice law in the State of Alabama, or a firm, association,
corporation, or partnership of lawyers so licensed, executing a contract for the provision
of indigent defense services. (3) DIRECTOR. The Director of the Office of Indigent Defense
Services. (4) INDIGENT DEFENDANT. Any person involved in a criminal or juvenile proceeding
in the trial or appellate courts of the state for which proceeding representation by counsel
is constitutionally required or is authorized or required by statute or court rule, including
parents of children during the termination of parental rights hearings, who under oath or
affirmation states that he or she is unable to pay for his or her...
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2-31-1
Section 2-31-1 Definitions. When used in this article, unless the context otherwise requires,
the following terms shall have the following meanings: (1) PRODUCER. The owner, tenant, or
operator of land in this state who has interest in and who receives all or any part of the
proceeds from the sale of the grain produced thereon. (2) PERSON. Any person, firm, association,
corporation or partnership. (3) GRAIN. Corn, wheat, oats, rye, soybeans, barley, grain sorghums,
or other commodities commonly referred to as grain. (4) GRAIN DEALER. Any person owning, controlling
or operating a grain elevator, mill, warehouse or other similar structure or a truck or tractor
trailer unit, or both, and engaged in the business of buying or receiving grain from producers
for resale, for storage, or for milling or processing or any person commonly referred to as
a "grain broker" engaged in the business of buying grain for resale or for milling
or processing or soliciting the sale, purchase, exchange or...
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