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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40-23-4
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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34-13-1
Section 34-13-1 Definitions. (a) For purposes of this chapter, the following terms shall have
the following meanings: (1) ACCREDITED SCHOOL or COLLEGE OF MORTUARY SCIENCE. A school or
college approved by the Alabama Board of Funeral Service and which maintains a course of instruction
of not less than 48 calendar weeks or four academic quarters or college terms and which gives
a course of instruction in the fundamental subjects including, but not limited to, the following:
a. Mortuary management and administration. b. Legal medicine and toxicology as it pertains
to funeral directing. c. Public health, hygiene, and sanitary science. d. Mortuary science,
to include embalming technique, in all its aspects; chemistry of embalming, color harmony;
discoloration, its causes, effects, and treatment; treatment of special cases; restorative
art; funeral management; and professional ethics. e. Anatomy and physiology. f. Chemistry,
organic and inorganic. g. Pathology. h. Bacteriology. i. Sanitation...
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5-19A-10
Section 5-19A-10 Liens for pawnbrokers; pledged goods not redeemed on or before maturity date
fixed in ticket. (a) A pawnbroker shall have a lien on the pledged goods pawned for the money
advanced and the pawnshop charge owed, but not for other debts due to the pawnbroker, subject
to the rights of other persons who have an ownership interest or prior liens in the pledged
goods. The pawnbroker shall retain possession of the pledged goods except as otherwise herein
provided until the lien is satisfied. (b) Pledged goods not redeemed on or before the maturity
date if fixed and set out in the pawn ticket issued in connection with any transaction shall
be held by the pawnbroker for 30 days following that date and may be redeemed or repurchased
by the pledgor or seller within the period by the payment of the originally agreed redemption
price, and by the payment of an additional pawnshop charge equal to the original pawnshop
charge. (Acts 1992, No. 92-597, p. 1227, §10.)...
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40-25-9
Section 40-25-9 Procedure when goods are confiscated. In all cases of seizure of any goods,
wares, merchandise, or other property hereafter made as being subject to forfeiture under
provisions of this article: (1) The officer or person making the seizure shall cause a list
containing a particular description of the goods, wares, merchandise or other property seized
to be prepared in duplicate. The list shall be properly attested by the officer. (2) The Department
of Revenue shall then proceed to post a notice for three weeks on its web site describing
the articles and stating the time and place and cause of their seizure and requiring any person
claiming them to appear and make such claim in writing within 30 days from the date of the
first posting of such notice. (3) Any person claiming the goods, wares or merchandise or other
property so seized as contraband within the time specified in the notice may file with the
Department of Revenue a claim in writing, stating the person's...
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5-19A-9
Section 5-19A-9 Pledgor presenting pawn ticket entitled to redeem or repurchase goods; lost
or damaged pledged goods in possession of pawnbroker; lost, destroyed, or stolen pawn ticket.
(a) Any person properly identified as pledgor or as authorized representative of the pledgor
and presenting a pawn ticket to the pawnbroker shall be entitled to redeem or repurchase the
pledged goods described in the ticket. In the event pledged goods are lost or damaged while
in the possession of the pawnbroker, it shall be the responsibility of the pawnbroker to replace
the lost or damaged goods with like kinds of merchandise and proof of replacement shall be
a defense to any prosecution. For the purposes of this subsection, "lost" includes
pledged goods that have been destroyed or have disappeared due to willful neglect that results
in the pledged goods being unavailable for return to the pledgor. (b) If the pawn ticket is
lost, destroyed, or stolen, the pledgor shall so notify the pawnbroker in...
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5-19A-6
Section 5-19A-6 Redemption or automatic forfeiture of pledged goods. A pledgor shall have no
obligation to redeem pledged goods or make any payment on a pawn transaction. Pledged goods
not redeemed within 30 days following the originally fixed maturity date shall be forfeited
to the pawnbroker and absolute right, title, and interest in and to the goods shall vest in
the pawnbroker. (Acts 1992, No. 92-597, p. 1227, §6.)...
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28-3-243
Section 28-3-243 Return of confiscated goods. The board may in its discretion return any goods
confiscated under this chapter or any part thereof when it is shown that there was no intention
to violate the provisions of this chapter; provided, that when any goods, merchandise or other
property are confiscated under the provisions of this chapter, the board may, in its discretion,
return such goods to the parties from whom they are confiscated if and when such parties shall
pay to the board or its duly authorized representative an amount equal to the tax due under
this chapter on the goods confiscated and, in such cases, no advertisement shall be made or
notices posted in connection with said confiscation. (Acts 1936-37, Ex. Sess., No. 66, p.
40; Code 1940, T. 29, §52.)...
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5-19A-4
Section 5-19A-4 Certain information to be printed on pawn tickets. The following information
shall be printed on all pawn tickets: (1) The statement that "Any personal property pledged
to a pawnbroker within this state is subject to sale or disposal when there has been no payment
made on the account for a period of 30 days past maturity date of the original contract, and
no further notice is necessary." (2) The statement that "The pledgor of this item
attests that it is not stolen, it has no liens or encumbrances against it, and the pledgor
has the right to sell or pawn the item." (3) The statement that "The item pawned
is redeemable only by the bearer of this ticket." (4) A blank line for the pledgor's
signature. (Acts 1992, No. 92-597, p. 1227, §4.)...
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45-2-231.70
Section 45-2-231.70 Disposition of proceeds. The Sheriff's Department of Baldwin County shall
receive 25 percent of the proceeds of the sale of property confiscated under Section 20-2-93,
known as the Controlled Substances Act. The percentage shall be computed from the sum remaining
after the payment of all proper expenses of the proceedings for forfeiture and sale, as provided
by Section 20-2-93(e)(2). The money received by the sheriff's department pursuant to this
section shall be placed in a separate fund to be used to pay drug informants whose information
leads to the conviction of an individual for a drug offense. (Act 81-678, p. 1109, §1.)...

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