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...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages

6-6-463
Section 6-6-463 Disposition of claims of other persons suggested by garnishee. (a) When the
garnishee, by his answer as originally filed or by any supplemental answer thereafter, alleges,
at any time before final judgment against him, that he has been notified that another person
claims title to, or an interest in, the debt, demand, money, or effects which, by his answer,
he has admitted to be due or owing or to be in his possession, the clerk must issue notice
to the suggested claimant to appear within 30 days after service of the notice and propound
his claim and contest with the plaintiff the right to such debt, demand, money or effects.
(b) If he appears, he must be required to propound his claim in writing and make oath thereto,
upon which the plaintiff must take issue in law or in fact, and the issue in fact must be
tried by a jury, if required by either party. If the issue is found for the plaintiff, judgment
must be entered against the garnishee on his answer or, if for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-6-463.htm - 2K - Match Info - Similar pages

6-6-454
Section 6-6-454 Judgment where answer admits indebtedness to defendant. If the garnishee answers
and admits indebtedness to the defendant, judgment thereon must be entered against him, after
judgment against the defendant, for the amount so admitted, if less than the amount of the
judgment against the defendant, or, if more or equal thereto, for the amount thereof; and
if the debtor demand is not then payable, execution must be suspended until its maturity.
(Code 1852, §2541; Code 1867, §2969; Code 1876, §3294; Code 1886, §2976; Code 1896, §2191;
Code 1907, §4320; Code 1923, §8071; Code 1940, T. 7, §1015.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-6-454.htm - 955 bytes - Match Info - Similar pages

8-1-151
Section 8-1-151 Creditor of losing party under gambling contract may garnish winner. (a) Any
creditor of a losing party under a gambling contract may garnish the winner as other debtors
are garnished at any time within two years from the payment of such money or delivery of such
thing, and if such garnishee fails to appear, judgment may be entered against him as against
other garnishees failing to answer, but the answer of a garnishee shall not be evidence against
him in a criminal prosecution. (b) A judgment recovered by a creditor under the provisions
of this section is a defense to any action brought by any person under the provisions of Section
8-1-150. (Code 1852, §§1565, 1566; Code 1867, §§1877, 1878; Code 1876, §§2134, 2135;
Code 1886, §§1745, 1746; Code 1896, §§2166, 2167; Code 1907, §§3341, 3342; Code 1923,
§§6811, 6812; Code 1940, T. 9, §§47, 48.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-1-151.htm - 1K - Match Info - Similar pages

6-6-740
Section 6-6-740 Judgment for failure to pay over money collected or deliver personal property
recovered in capacity as attorney. (a) Judgment may, in like manner, be summarily entered
against any attorney-at-law in this state who fails to pay over money collected by him or
deliver personal property recovered by him in that capacity, whether by an action or otherwise,
on demand made by the person entitled thereto, his agent or attorney for the amount collected
or the value of the property recovered, less the amount due the attorney for fees or compensation
for services, interest thereon, and damages at the rate of five percent a month, after such
demand, on the aggregate amount, in the circuit court of the county in which such attorney
resides or, if he has no known place of residence in this state, in the circuit court of any
county, on three days' personal notice; but such attorney may, if a doubt exists as to the
right of the person making the demand or if there is a dispute as to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-6-740.htm - 2K - Match Info - Similar pages

6-6-680
Section 6-6-680 Judgment against sheriff, etc., receiving or executing writ. Judgment must
be entered for the plaintiff, on three days' notice, against the sheriff, coroner, or other
officer receiving or executing the writ in the following cases: (1) For failing to return
an execution, 20 percent on the judgment; (2) For failing to pay over money collected upon
an execution, on demand of the plaintiff, his agent, or attorney, for the amount so collected
and five percent per month damages from the time such demand was made; (3) For failing to
make the money on an execution, which by due diligence could have been made, for the amount
of the execution, interest, and 10 percent damages thereon; (4) For fraudulently making a
false return, for the amount of the execution, interest, and 10 percent damages thereon; (5)
For failing to notify the plaintiff, his agent, or attorney of the collection of money by
execution, for five percent per month on the amount collected from the time when the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-6-680.htm - 2K - Match Info - Similar pages

6-6-370
Section 6-6-370 "Garnishment" defined. A "garnishment," as employed in
this article, is process to reach and subject money or effects of a defendant in attachment,
in a judgment or in a pending action commenced in the ordinary form in the possession or under
the control of a third person, or debts owing such defendant or liabilities to him on contracts
for the delivery of personal property, on contracts for the payment of money which may be
discharged by the delivery of personal property or on contracts payable in personal property;
and such third person is called the garnishee. (Code 1886, §2994; Code 1896, §2171; Code
1907, §4300; Code 1923, §8051; Code 1940, T. 7, §995.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-6-370.htm - 1009 bytes - Match Info - Similar pages

6-8-100
Section 6-8-100 Answer of tender; judgment thereon. An answer of tender of money or of a thing
in action must be accompanied by a delivery of the money or such thing in action to the clerk
of the court. If the tender is of ponderous articles or other personal property, the answer
must aver a readiness to deliver it to the plaintiff. Judgment for the defendant upon the
answer vests the title to the thing tendered in the plaintiff, subject to any claim the defendant
may have for his trouble in keeping it. (Code 1852, §§2245, 2246; Code 1867, §§2648, 2649;
Code 1876, §§2997, 2998; Code 1886, §2585; Code 1896, §3298; Code 1907, §5334; Code 1923,
§9473; Code 1940, T. 7, §228.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-8-100.htm - 1K - Match Info - Similar pages

26-2A-6
Section 26-2A-6 Facility of payment or delivery; notice of payment. (a) Any person under a
duty to pay or deliver money or personal property to a minor may perform the duty, in amounts
as provided in this subsection, by paying or delivering the money or personal property to:
(1) Any person having the care and custody of the minor and with whom the minor resides; (2)
A guardian of the minor; or (3) The judge of probate of the county in which the minor resides,
if a resident of this state, or, if a nonresident, to the judge of probate or like officer
of the county in which the debtor or creditor resides. Payments under this subsection must
not exceed $5,000 if paid in a single payment, or $3,000 a year if paid in a series of payments,
and payments, by any person other than a conservator or judge, must not exceed a maximum of
$25,000 during the minority of the minor ward. The person obligated to make payment is discharged
of that duty or obligation by making the payment or delivery and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/26-2A-6.htm - 2K - Match Info - Similar pages

6-6-394
Section 6-6-394 Notice to defendant. When the defendant resides within the state and the garnishment
is issued on a judgment or in a pending action in which an appearance has not been entered
for the defendant, the officer issuing the garnishment must issue notice thereof to the defendant,
which notice must be served on him at least five days before judgment against the garnishee.
(Code 1896, §2176; Code 1907, §4305; Code 1923, §8056; Code 1940, T. 7, §1000.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-6-394.htm - 785 bytes - Match Info - Similar pages