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40-9B-3
23 of this title, or payments required to be made in lieu thereof, shall relieve the seller
from the obligation to collect and pay over the transaction tax as if the sale were to a person
exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE ENERGY RESOURCES.
The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION TAXES. The transaction
taxes imposed by Chapter 23 of this title, or payments required to be made in lieu thereof,
on tangible personal property and taxable services incorporated into an industrial
development property, the cost of which may be added to capital account with respect to the
property, determined without regard to any rule which permits expenditures properly chargeable
to capital account to be treated as current expenses. (4) DATA PROCESSING CENTER. An establishment
at which not less than 20 new jobs are located, the average annual total compensation, including
benefits, of such new jobs to be not less than...
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45-10-260.05
Section 45-10-260.05 Certification, safety, and setback requirements. (a) The safety of the
design of all conversion system towers shall be certified by a licensed engineer with prior
experience with wind energy conversion systems. The standard for certification shall be good
engineering practices, including the requirement that the systems comply with all building
and electrical codes in this state. (b) A wind energy conversion system shall be equipped
with manual and automatic overspeed controls to limit rotation of blades to a speed below
the designed limits of the conversion system. A licensed engineer shall certify that the rotor
and overspeed control design and fabrication conforms with good engineering practices. Any
changes or alterations from the certified design shall not be permitted unless accompanied
by a licensed engineer's statement of certification. (c) All electrical compartments, storage
facilities, wire conduit and interconnections with utility companies shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-260.05.htm - 3K - Match Info - Similar pages
45-2-244.030
Section 45-2-244.030 Definitions. For the purposes of this subpart, the following terms shall
have the respective meaning ascribed by this section: (1) COUNTY. Baldwin County which has
levied excise taxes pursuant to the provisions of this subpart. (2) GASOLINE. Gasoline, naphtha,
and other liquid motor fuels or any device or substitute therefor commonly used in internal
combustion engines; provided, that such term shall not be held to apply to those products
known commercially as "kerosene oil," "fuel oil," or "crude oil"
when used for lighting, heating, or industrial purposes. (3) MOTOR FUEL. Diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, kerosene, and jet fuel or any substitutes or devices
therefor when sold, distributed, stored, or withdrawn from storage in any county for use in
the operation of any motor vehicle upon the highways of this state. (4) PERSON. Persons, corporations,
copartnerships, companies, agencies, associations, incorporated or otherwise, singular...
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45-25-260.05
Section 45-25-260.05 Certification, safety, and setback requirements. (a) The safety of the
design of all conversion system towers shall be certified by a licensed engineer with prior
experience with wind energy conversion systems. The standard for certification shall be good
engineering practices, including the requirement that the systems comply with all building
and electrical codes in this state. (b) A wind energy conversion system shall be equipped
with manual and automatic overspeed controls to limit rotation of blades to a speed below
the designed limits of the conversion system. A licensed engineer shall certify that the rotor
and overspeed control design and fabrication conforms with good engineering practices. Any
changes or alterations from the certified design shall not be permitted unless accompanied
by a licensed engineer's statement of certification. (c) All electrical compartments, storage
facilities, wire conduit and interconnections with utility companies shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-260.05.htm - 3K - Match Info - Similar pages
45-28-260.05
Section 45-28-260.05 Certification, safety, and setback requirements. (a) The safety of the
design of all conversion system towers shall be certified by a licensed engineer with prior
experience with wind energy conversion systems. The standard for certification shall be good
engineering practices, including the requirement that the systems comply with all building
and electrical codes in this state. (b) A wind energy conversion system shall be equipped
with manual and automatic overspeed controls to limit rotation of blades to a speed below
the designed limits of the conversion system. A licensed engineer shall certify that the rotor
and overspeed control design and fabrication conforms with good engineering practices. Any
changes or alterations from the certified design shall not be permitted unless accompanied
by a licensed engineer's statement of certification. (c) All electrical compartments, storage
facilities, wire conduit and interconnections with utility companies shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-260.05.htm - 3K - Match Info - Similar pages
45-32-244
Section 45-32-244 Definitions. For the purposes of this part, the following terms shall have
the respective meanings ascribed by this section: (1) COUNTY. Greene County. (2) DISTRIBUTOR.
Any person who engages in the selling of gasoline or motor fuel in this state by wholesale
domestic trade, but shall not apply to any transaction of such distributor in interstate commerce.
(3) GASOLINE. Gasoline, naphtha and other liquid motor fuels or any device or substitute therefor
commonly used in internal combustion engines; provided, that such term shall not be held to
apply to those products known commercially as kerosene oil, fuel oil, or crude oil when used
for lighting, heating, or industrial purposes nor to those known commercially as diesel oil
or diesel fuel regardless of use. (4) MOTOR FUEL. Tractor fuel, gas, oil, distillate or liquefied
gas, kerosene, jet fuel, or any substitutes or devices therefor when sold, distributed, stored,
or withdrawn from storage in any county for use in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-244.htm - 2K - Match Info - Similar pages
11-98-5.3
Section 11-98-5.3 Prepaid wireless telephone service. (a) As used in this section, the following
words and terms shall have the following meanings unless the context clearly indicates otherwise:
(1) DEPARTMENT. The Department of Revenue for the State of Alabama. (2) PREPAID RETAIL TRANSACTION.
The purchase of prepaid wireless telecommunications service from a seller for any purpose
other than resale. (3) PREPAID WIRELESS CONSUMER. A person who purchases prepaid wireless
telecommunications service in a retail transaction. (4) PREPAID WIRELESS TELEPHONE SERVICE.
A service that meets all of the following requirements: a. Authorizes the purchase of CMRS,
either exclusively or in conjunction with other services. b. Must be paid for in advance.
c. Is sold in units or dollars whose number or dollar value declines with use and is known
on a continuous basis. (b) Notwithstanding any other provision of this chapter, the current
CMRS emergency telephone service charge established under...
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40-17-322
Section 40-17-322 Definitions. As used in this article and unless the context requires otherwise,
the following terms have the meaning ascribed herein: (1) AIRCRAFT. Any airplane or helicopter.
(2) ASSOCIATE JOBBER. A person who acquires motor fuel from a licensed distributor in this
state for subsequent sale. An associate jobber may obtain a distributor's license even though
it does not acquire fuel from a supplier in this state. (3) AVIATION FUEL. Aviation gasoline
or aviation jet fuel. (4) AVIATION GASOLINE. Motor fuel designed for use in the operation
of aircraft other than jet aircraft, and sold or used for that purpose. (5) AVIATION JET FUEL.
Motor fuel designed for use in the operation of jet or turbo-prop aircraft and sold or used
for that purpose. (6) BIODIESEL FUEL. Any motor fuel or mixture of motor fuels that is derived,
in whole or in part, from agricultural products or animal fats, or the wastes of such products
or fats, and is advertised as, offered for sale as, suitable...
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27-17A-2
designed for the encasement of human remains and which is usually constructed of wood, metal,
or like material, and ornamented and lined with fabric. (11) CEMETERY. A place that is established,
maintained, managed, operated, or improved and which is dedicated to and used or intended
to be used for the final disposition of human remains and their memorialization. (12) CEMETERY
AUTHORITY. Any person who owns or controls a cemetery or conducts cemetery business. (13)
CEMETERY MERCHANDISE. Any personal property offered for sale, contracted for sale,
or sold for use in connection with the burial of, final disposition, memorialization, interment,
entombment, or inurnment of human remains by a cemetery authority. Cemetery merchandise specifically
includes, but is not limited to, the casket, the outer burial container, and the memorial.
(14) CEMETERY SERVICES. Services provided by a cemetery authority for interment, entombment,
inurnment, and installation of cemetery merchandise. (15)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-17A-2.htm - 12K - Match Info - Similar pages
13A-10-190
an explosive or incendiary charge of more than one-quarter ounce; a poison gas; a mine; a Molotov
cocktail; or any other device which is substantially similar to these devices. b. Any type
of weapon by whatever name known which will or may be readily converted to expel a projectile
by the action of an explosive or other propellant, through a barrel which has a bore diameter
of more than one-half inch in diameter. The term shall not include a pistol, rifle, or shotgun
suitable for sporting or personal safety purposes or ammunition; a device which, although
originally designed for use as a weapon, is redesigned for use as a signaling, pyrotechnic,
line throwing, safety, or similar device; or surplus military ordnance sold, loaned, or given
by authority of the appropriate official of the United States Department of Defense. c. A
weapon of mass destruction. d. A bacteriological weapon or biological weapon. e. A combination
of parts either designed or intended for use in converting any...
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