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13A-8-10.5
Section 13A-8-10.5 Theft of valor. (a) For the purposes of this section, the following terms
shall have the following meanings: (1) CONGRESSIONAL MEDAL OF HONOR. Includes any of the following:
a. A Medal of Honor awarded under Section 3741, 6241, or 8741 of Title 10 or Section 491 of
Title 14 of the United States Code. b. A duplicate Medal of Honor issued under Section 3754,
6256, or 8754 of Title 10 or Section 504 of Title 14 of the United States Code. c. A replacement
of a Medal of Honor provided under Section 3747, 6253, or 8747 of Title 10 or Section 501
of Title 14 of the United States Code. (2) MATERIAL GAIN. Something of value received, bestowed,
conferred, presented, granted, contributed, funded, gifted, donated, bequeathed, decided,
or approved, regardless of the monetary, rumunerative, or tangible value. This includes, but
is not limited to, food, lodging, compensation, travel expenses, placards, public benefits,
public relief, financial relief, or anything in which or for...
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27-17A-11
Section 27-17A-11 Application for certificate; statements; issuance; expiration; transfer.
(a) An application to the commissioner for a certificate of authority shall be accompanied
by the statement and other matters described in this section in the form prescribed by the
commissioner. Annually thereafter, within six months after the end of its fiscal period, or
within an extension of time therefor, as the commissioner for good cause may grant, the person
authorized to engage in the sale of preneed contracts shall file with the commissioner a full
and true statement of his or her financial condition, transactions, and affairs, prepared
on a basis as adopted by a rule of the commissioner, as of the preceding fiscal period or
at such other time or times as the commissioner may provide by rule, together with information
and data which may be required by the commissioner. (b) The statement shall include all of
the following: (1) The types of preneed contracts proposed to be written and the...
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40-12-240
Section 40-12-240 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama Department
of Revenue. (2) ESTABLISHED PLACE OF BUSINESS. A place actually occupied either continuously
or at regular periods at or from which a business or a part thereof is transacted. (3) FARM
TRACTOR. Every motor vehicle designed and used primarily as a farm implement for drawing plows,
mowing machines, and other implements designed and used for agricultural purposes and only
incidentally moved upon public highways. (4) FARMER. An individual, partnership, cooperative
corporation, or other entity actively engaged in agriculture or agricultural activities as
the same are circumscribed and defined in paragraphs a. and b. of Section 41-14-51(1). (5)
FLEET. A group of similarly classified fleet vehicles comprised of 50 or more units or other
amount as prescribed by the department. (6) FLEET OPERATOR. A person,...
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40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to all other
taxes of every kind now imposed by law, every person, firm, corporation, club, or association,
within the State of Alabama, who sells or stores or receives for the purpose of distribution
to any person, firm, corporation, club, or association within the State of Alabama, cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay to the State of Alabama for state purposes only a license
or privilege tax which shall be measured by and graduated in accordance with the volume of
sales of such person, firm, corporation, club, or association in Alabama. There is hereby
levied license or privilege taxes on articles containing tobacco enumerated in this article
in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including filtered
cigars, made of tobacco, or any substitute therefor, and weighing not...
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7-7-307
Section 7-7-307 Lien of carrier. (a) A carrier has a lien on the goods covered by a bill of
lading or on the proceeds thereof in its possession for charges after the date of the carrier's
receipt of the goods for storage or transportation, including demurrage and terminal charges,
and for expenses necessary for preservation of the goods incident to their transportation
or reasonably incurred in their sale pursuant to law. However, against a purchaser for value
of a negotiable bill of lading, a carrier's lien is limited to charges stated in the bill
or the applicable tariffs or, if no charges are stated, a reasonable charge. (b) A lien for
charges and expenses under subsection (a) on goods that the carrier was required by law to
receive for transportation is effective against the consignor or any person entitled to the
goods unless the carrier had notice that the consignor lacked authority to subject the goods
to those charges and expenses. Any other lien under subsection (a) is...
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7-7-502
Section 7-7-502 Rights acquired by due negotiation. (a) Subject to Sections 7-7-205 and 7-7-503,
a holder to which a negotiable document of title has been duly negotiated acquires thereby:
(1) Title to the document; (2) Title to the goods; (3) All rights accruing under the law of
agency or estoppel, including rights to goods delivered to the bailee after the document was
issued; and (4) The direct obligation of the issuer to hold or deliver the goods according
to the terms of the document free of any defense or claim by the issuer except those arising
under the terms of the document or under this article, but in the case of a delivery order,
the bailee's obligation accrues only upon the bailee's acceptance of the delivery order and
the obligation acquired by the holder is that the issuer and any indorser will procure the
acceptance of the bailee. (b) Subject to Section 7-7-503, title and rights acquired by due
negotiation are not defeated by any stoppage of the goods represented by the...
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8-17-271
Section 8-17-271 Definitions. As used in this article, the following terms shall have the following
meanings: (1) AGENT. Any person authorized by the Department of Revenue to purchase and affix
stamps on packages of cigarettes. (2) CIGARETTE. Any of the following: a. Any roll of tobacco
wrapped in paper or in any substance not containing tobacco. b. Any roll of tobacco wrapped
in any substance containing tobacco which, because of its appearance, the type of tobacco
used in the filler, or its packaging and labeling, is likely to be offered to, or purchased
by, consumers as a cigarette described in paragraph a. (3) MANUFACTURER. Any of the following:
a. Any entity which manufactures or otherwise produces cigarettes or causes cigarettes to
be manufactured or produced anywhere that the manufacturer intends to be sold in this state,
including cigarettes intended to be sold in the United States through an importer. b. Any
entity that becomes a successor of an entity described in paragraph a....
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2-21-17
Section 2-21-17 Definitions. When used in this chapter or in rules and regulations promulgated
thereunder, the following words and terms shall have the meaning ascribed to them, except
where the context clearly indicates otherwise: (1) BRAND NAME. Any word, name, symbol or device,
or any combination thereof, identifying the commercial feed of a distributor or licensee and
distinguishing it from that of others. (2) COMMERCIAL FEED. Such term includes customer-formula
feed, as this term is used in this chapter, and means any material whether simple, mixed compound,
ground, unground, organic or inorganic, used as a feed for animals other than man or any material
including minerals, vitamins, antibiotics, anti-oxidants, medicines, drugs, chemicals and
other substances, materials or elements, or parts thereof intended for use or used as an ingredient
or component of a mixture of materials, used as a feed for animals other than man; provided,
that the commissioner, with approval of the board...
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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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28-3-227
Section 28-3-227 Removal, restoration, etc., for use or reuse, unauthorized sale, etc., of
revenue, etc., stamps, crowns or lids. Whoever removes or otherwise prepares any Alabama revenue
stamps, crowns or lids or stamps, crowns or lids used to identify alcoholic beverages sold
or distributed by state liquor stores with intent to use or cause the same to be used after
they have already been used or buys, sells, offers for sale or gives away any such washed
or removed and restored stamps, crowns or lids to any person for using or who used the same
or has in his possession any washed or restored or removed or altered stamp, crown or lid
for the purpose of indicating the payment of any tax provided for in this chapter or reuses
any stamp, crown or lid which has heretofore been used for the purpose of paying any tax provided
in this chapter or identifying any articles enumerated and defined in this chapter or whoever,
except the board or persons, firms, corporations or associations of...
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