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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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27-17A-31
Section 27-17A-31 Deposits into trust; trustee responsibilities; interests in funds. (a) Any
person who is paid, collects, or receives funds under a preneed contract for funeral services
or funeral merchandise to be funded by trust shall deposit in trust an amount at least equal
to the sum of 75 percent of the amount collected on the purchase price for all funeral services
and funeral merchandise sold, transportation, and facilities rented other than outer burial
containers, 60 percent of the amount collected on the purchase price for outer burial containers,
110 percent of the wholesale cost of memorials from the amount collected on the purchase price
of memorials, and 100 percent of the amount collected on the purchase price for all cash advance
items sold. (b) All deposits shall be made within 30 days after the end of the calendar month
in which the preneed contract is paid in full, unless, prior to that time, all liabilities
of the seller under the preneed contract to deliver the...
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40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed to them in this section: (1) PERSON or COMPANY. Any individual,
firm, company, partnership, association, corporation, receiver or trustee, or any other group
or combination acting as a unit, and the plural as well as the singular number, unless the
intention to give a more limited meaning is disclosed by the context. (2) DEPARTMENT. The
Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (4) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the following:
a. A sale of tangible personal property by wholesaler to licensed retail merchants, jobbers,
dealers or other wholesalers for resale and does not include a sale by wholesalers to users
or consumers, not for resale. b. A sale of tangible personal property or products, including
iron ore, and including the furnished container and label of such...
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4-3-54
Section 4-3-54 Bonds - Security for payment of principal and interest. In the discretion of
the authority, any bonds may be issued under and secured by an indenture between the authority
and a trustee. Said trustee may be a private person or corporation, including, but not limited
to, any trust company or bank having trust powers, whether such bank or trust company is located
within or without the state. In any such indenture or resolution providing for the issuance
of bonds, the authority may pledge for payment of the principal of and the interest on such
bonds any of its revenues, rents, income or funds to which its right then exists or may thereafter
come into existence and may assign, as security for such payment, any of its leases, franchises,
permits and contracts and, in any such indenture, the authority may mortgage any of its properties,
including any that may be thereafter acquired by it. Any such pledge of revenues shall be
valid and binding from the time it is made, and the...
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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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41-4-322
Section 41-4-322 Programs; director; standards; duties of director and local indigent defense
advisory board; budget. (a) The office shall develop and improve programs to provide legal
representation to indigents. (b) The office shall have a director, who shall be chosen by
the Director of Finance on the basis of training, experience, and other qualifications. The
term of office shall be three years, subject to termination for cause. The person selected
as Director of the Office of Indigent Defense Services, in addition to the above qualifications
and experience, shall be an attorney licensed to practice law in the State of Alabama. The
director shall be chosen from a list of three qualified candidates nominated by the Alabama
State Bar Board of Bar Commissioners within 60 days of a vacancy occurring. The Director of
Finance shall serve as the Director of Indigent Defense Services on an interim basis if a
vacancy exists. If the Alabama State Bar Board of Bar Commissioners fails to...
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6-2-38
Section 6-2-38 Commencement of actions - Two years. (a) An action by a representative to recover
damages for wrongful act, omission, or negligence causing the death of the decedent under
Sections 6-5-391 and 6-5-410 must be commenced within two years from the death. (b) All actions
by common carriers of property subject to Chapter 3 of Title 37 for recovery of their charges,
or any part thereof, shall be begun within two years from the time the cause of action accrues
and not after. (c) For recovery of charges, action shall be begun against common carriers
of property by motor vehicles subject to this article within two years from the time the cause
of action accrues and not after, except as provided in subsection (d) of this section; provided,
that if claim for the overcharge has been presented in writing to the carrier within the two-year
period of limitation, said period shall be extended to include six months from the time notice
in writing is given by the carrier to the claimant...
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37-4-1
Section 37-4-1 Definitions. Unless otherwise specified, when used in this article, these terms
shall have the following meanings: (1) COMMISSION. The Alabama Public Service Commission.
(2) COMMISSIONER. A member of the commission. (3) MUNICIPALITY. Any municipal corporation
organized under the laws of this state. (4) PERSON. Such term shall mean and include individuals,
associations of individuals, firms, partnerships, companies, corporations, municipalities,
governmental agencies, their lessees, trustees, or receivers appointed by any court whatsoever,
in the singular number as well as in the plural. (5) NONUTILITY. Any federal agency, instrumentality,
or corporation, owned by the United States, and any corporation or joint stock company in
which the United States or any of its departments, establishments, or agencies, owns more
than 50 percent of the voting shares of stock of such corporation or joint stock company.
(6) SECURITIES. Such term shall mean and include stock, stock...
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24-1A-5
Section 24-1A-5 Powers of authority. The authority shall have the following powers: (1) To
have succession by its corporate name until the principal of and interest on the bonds shall
have been fully paid and until it shall have been dissolved as provided in this chapter; (2)
To sue and be sued and to prosecute and defend in any court having jurisdiction of the subject
matter and of the parties thereto; (3) To adopt and use a corporate seal and to alter the
seal at pleasure; (4) To establish a fiscal year; (5) To maintain an office in the City of
Montgomery; (6) To adopt, and from time to time amend and repeal, bylaws and rules and regulations,
not inconsistent with this chapter, to carry into effect the powers and purposes of the authority
in the conduct of its business; (7) To purchase mortgage loans from mortgage lenders; (8)
To contract with mortgage lenders for the origination of, or the servicing, of mortgage loans
to be made by such mortgage lenders and the servicing of the...
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41-16-141
Section 41-16-141 Definitions. For purposes of this article, the following terms shall have
the following meanings: (1) ENERGY COST SAVINGS MEASURE. A training program or new facility
or existing facility alteration designed to reduce energy consumption or operating costs,
or water and other natural resources consumption, and may include one or more of the following:
a. Insulation and reduced air infiltration of the building structure including walls, ceilings,
and roofs or systems within the building. b. Storm windows or doors, caulking or weather-stripping,
multiglazed windows or doors, heat absorbing or heat reflective glazed and coated window or
door systems, additional glazing, reductions in glass area, or other window and door system
modifications that reduce energy consumption. c. Automated or computerized energy control
systems, including computer software and technical data licenses. d. Heating, ventilating,
or air conditioning system modifications or replacements. e....
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