|
40-21-120
Section 40-21-120 Definitions. As used in this article, the following words and phrases
shall have the following meanings respectively ascribed to them unless the context clearly
indicates otherwise: (1)a. CUSTOMER. The person or entity that contracts with the home service
provider for mobile telecommunications service or, for the purposes of determining the place
of primary use, if the end user of the mobile telecommunications service is not the contracting
party, the end user of the mobile telecommunications service. The term does not include a
reseller of mobile telecommunications service or a serving carrier under an arrangement to
serve the customer outside the home service provider's licensed service area. b. HOME SERVICE
PROVIDER. The facilities-based carrier or reseller with which the customer contracts for the
provision of mobile telecommunications service. c. LICENSED SERVICE AREA. The geographic area
in which the home service provider is authorized by law or contract to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-120.htm - 3K - Match Info - Similar pages
40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale
and Distributor Reporting Advisory Group. (a) This article shall establish the Wholesale to
Retail Accountability Program or "WRAP". (b) For the purpose of this article, the
following words shall have the following meanings: (1) DEPARTMENT. The State Department of
Revenue. (2) LICENSED BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama
Alcoholic Beverage Control Board, selling or distributing beer or wine in this state. (3)
PERSON. Any individual, firm, partnership, association, corporation, limited liability company,
receiver, trustee, or any other entity. (4) RETAILER. A person or group of persons that have
a relationship with each other as defined in Section 267(b) of the federal Internal
Revenue Code whose primary business is the sale of tangible personal property at retail, including
supporting operations such as warehousing, shipping, and storage of product, and who holds
a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-260.htm - 8K - Match Info - Similar pages
34-29-61
Section 34-29-61 Definitions. For the purposes of this article, the following terms
shall have the following meanings ascribed by this section: (1) ACCREDITED SCHOOL OF
VETERINARY MEDICINE. Any veterinary college or division of a university or college that offers
the degree of doctor of veterinary medicine or its equivalent and is accredited by the American
Veterinary Medical Association (AVMA). (2) ANIMAL. Any animal or mammal other than man, including
birds, fish, reptiles, wild or domestic, living or dead. (3) APPLICANT. A person who files
an application to be licensed to practice veterinary medicine or licensed as a veterinary
technician. (4) BOARD. Alabama State Board of Veterinary Medical Examiners. (5) CONSULTING
VETERINARIAN. A veterinarian licensed in another state who gives advice or demonstrates techniques
to a licensed Alabama veterinarian or group of licensed Alabama veterinarians. A consulting
veterinarian shall not utilize this privilege to circumvent the law. (6) DIRECT...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-29-61.htm - 12K - Match Info - Similar pages
45-11-244.02
Section 45-11-244.02 Authorization of levy of sales tax. (a) The governing body of the
county is authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-244.02.htm - 9K - Match Info - Similar pages
45-11-245.02
Section 45-11-245.02 Authorization of levy of sales tax. (a) The governing body of the
county is authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.02.htm - 9K - Match Info - Similar pages
9-11-417
Section 9-11-417 Hunting licenses required of preserve patrons; seven-day license; operators
as agent vendors of licenses. (a) Except for patrons hunting artificially propagated or pen-raised
birds on preserves licensed pursuant to subsection (b) of Section 9-11-413, Alabama
hunting licenses shall be required of all persons hunting on licensed hunting preserves. Alabama
residents shall be licensed under the regularly established game laws. Each non-resident hunting
on a licensed preserve shall be required to possess a regular non-resident annual hunting
license or a non-resident trip hunting license. (b) In lieu of a regular hunting license as
provided in subsection (a), either a resident or a non-resident may purchase a seven-day commercial
bird hunting preserve license that allows that person the privilege of hunting only artificially
propagated or pen-raised birds as designated by the Commissioner of Conservation and Natural
Resources as legal to hunt on a licensed commercial bird...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-417.htm - 2K - Match Info - Similar pages
34-1A-1
Section 34-1A-1 Definitions. For the purpose of this chapter, the following terms shall
have the following meanings unless the context clearly indicates otherwise: (1) ADMINISTRATIVE
EMPLOYEE. A person who engages in clerical duties for a licensed company, whose work is restricted
to office duties, and who has access to sensitive client information including, but not limited
to, Social Security numbers, customer privacy codes, customer passwords, and similar information.
(2) ALARM MONITORING COMPANY. Any person, company, corporation, partnership, or business,
or a representative or agency thereof, authorized to provide alarm monitoring services for
alarm systems or other similar electronic security systems whether the systems are maintained
on commercial business property, public property, or individual residential property. (3)
ALARM SYSTEM. Burglar alarms, security cameras, or other electrical or electronic device used
to prevent or detect burglary, theft, shoplifting, pilferage, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-1A-1.htm - 6K - Match Info - Similar pages
37-9-2
Section 37-9-2 Definitions. As used in this chapter, unless the context otherwise requires:
(1) AIR CARRIER. This term includes both a common carrier by aircraft and a contract carrier
by aircraft. (2) AIR COMMERCE. The carriage by aircraft of persons or property, or any class
or classes thereof, for compensation or hire in intrastate commerce in this state, including
such aircraft operations of carriers by rail, water or motor vehicle, and/or express or forwarding
companies, except pilot training, flight instruction, sale of property and services for aircraft,
engines and accessories. (3) AIRCRAFT. Any contrivance now known or hereafter invented, used,
or designed for navigation of or flight in the air. (4) BROKER. Any person not included in
the term "air carrier" and not a bona fide employee or agent of any such carrier,
who or which, as principal or agent, sells or offers for sale any transportation subject to
this chapter, or negotiates for or holds himself, or itself, out by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-9-2.htm - 3K - Match Info - Similar pages
34-23-181
Section 34-23-181 Definitions. The following words shall have the following meanings
as used in this article: (1) HEALTH BENEFIT PLAN. Any individual or group plan, employee welfare
benefit plan, policy, or contract for health care services issued, delivered, issued for delivery,
or renewed in this state by a health care insurer, health maintenance organization, accident
and sickness insurer, fraternal benefit society, nonprofit hospital service corporation, nonprofit
medical service corporation, health care service plan, or any other person, firm, corporation,
joint venture, or other similar business entity that pays for insureds or beneficiaries in
this state. The term includes, but is not limited to, entities created pursuant to Article
6 of Chapter 20 of Title 10A. A health benefit plan located or domiciled outside of the State
of Alabama is deemed to be subject to this article if it receives, processes, adjudicates,
pays, or denies claims for health care services submitted by or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-23-181.htm - 3K - Match Info - Similar pages
40-23-61
Section 40-23-61 Property taxed; persons liable. (a) An excise tax is hereby imposed
on the storage, use or other consumption in this state of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing or reconditioning of vessels, barges, ships, other watercraft and commercial
fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard
and licensed by the State of Alabama Department of Conservation and Natural Resources, purchased
at retail on or after October 1, 1965, for storage, use or other consumption in this state
at the rate of four percent of the sales price of such property or the amount of tax collected
by the seller, whichever is greater; provided, however, when the seller follows the Department
of Revenue's suggested use tax brackets and his records prove that his following said brackets
resulted in a net undercollection of tax for the month, he may report...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-61.htm - 5K - Match Info - Similar pages
|