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11-51-200
Section 11-51-200 Levy of sales tax authorized; exemption; construction. The governing body
of any municipality within the State of Alabama may provide by ordinance for the levy and
assessment of sales taxes, parallel to the state levy of sales taxes as levied by Sections
40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for
those provisions relating to the tax rate, and 40-23-38, except where inapplicable or where
otherwise provided in this article; provided, that no municipality may levy any such tax against
the Alcoholic Beverage Control Board of the State of Alabama in the sale of alcoholic beverages.
The phrase "except where inapplicable," contained herein and in Sections 11-51-201,
11-51-202, and 11-51-203, shall not be construed to permit a self-administered municipality
to adopt or interpret an ordinance, resolution, policy, or practice that relies on that phrase,
either directly or indirectly, in order to disavow, disregard, or attempt to...
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22-38-2
Section 22-38-2 Definitions. For the purposes of this chapter the following words and phrases
shall have the following meaning: (1) COMMITTEE. The Alabama State Soil and Water Conservation
Committee. (2) COST-SHARE FUNDS or COST-SHARE GRANTS. Any federal financial assistance for
landusers received by the department or other state agencies to support implementation of
agricultural nonpoint source pollution control. Such funds shall include federal match and
nonfederal match funds. (3) DEPARTMENT. The Alabama Department of Environmental Management.
(4) LANDUSER. Any person, individual, partnership, company, corporation or other legal entity
who qualifies for the receipt of cost-share funds from the Alabama state soil and water conservation
committee in accordance with all applicable rules, regulations or practices. (5) PLAN. The
state nonpoint source management program for the control of discharges of pollution from nonpoint
sources to waters of the state and for improving the quality of...
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23-1-56
Section 23-1-56 Contracts to do work - Qualification of bidders. (a) Prequalifications of contractors.
The Director of Transportation shall require all bidders to furnish a statement under oath,
on such forms as the State Department of Transportation may prescribe, of detailed information
with respect to their financial resources, equipment, past record, and experience of both
the firm and personnel of the organization, together with such other information as the State
Department of Transportation may deem necessary for carrying out the provisions of this chapter.
Such forms shall include a financial statement actually prepared by a certified public accountant
(C.P.A.) or any independent licensed public accountant approved by the Alabama State Department
of Transportation, an inventory of equipment listing its location and book value, a listing
of material and equipment houses with whom a line of credit is established as well as those
firms from whom principal materials and equipment...
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33-2-180
Section 33-2-180 Definitions. Where used in this article the following words and terms shall
be given the following respective meanings unless the context hereof clearly indicates otherwise:
(1) CODE. The Code of Alabama 1975, as amended. (2) DEPARTMENT. Alabama State Docks Department
created in Chapter 1 of Title 33. (3) DIRECTOR. The Director of State Docks provided for in
Section 33-1-3. (4) DOCKS FACILITIES. Docks and all kinds of docks facilities, including elevators,
compresses, conveyors, warehouses, water and rail terminals, bulk handling facilities, coal
handling facilities, grain elevator facilities, wharves, piles, quays, cold storage facilities,
loading and unloading facilities, and other related structures, facilities, equipment, property
and improvements of every kind needful for the convenient use of same, in aid of commerce
and use of the waterways of the state, now or hereafter existing, that are now or hereafter
owned or held, are or are to be under the management and...
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33-5-33
Section 33-5-33 Fees in certain prosecutions. In all misdemeanor cases for violations of the
provisions of this article and regulations promulgated thereunder, and in all misdemeanor
cases for violation of future laws, the enforcement of which is assigned to the Marine Police
Division of the State Department of Conservation and Natural Resources, cognizable in district
courts or circuit courts, where the defendant pleads guilty and no appeal is taken, no fee
shall be taxed or collected in said court for trial tax, district attorney's fee or entering
judgment in such cases. (Acts 1967, No. 288, p. 817.)...
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33-5-5
Section 33-5-5 Division of Marine Police - Marine police officers, etc., to have powers of
peace officers. In addition to all other power heretofore granted by law, marine police officers
and all other Department of Conservation and Natural Resources enforcement officers shall
have the power of peace officers in this state and may exercise such powers anywhere within
the state. (Acts 1971, No. 905, p. 1669, §2.)...
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40-18-176
Section 40-18-176 Nonresident shareholder composite returns. (a) The Department of Revenue
shall permit an Alabama S corporation to file composite returns and to make composite payments
on behalf of some or all of its nonresident shareholders if there are one or more nonresident
shareholders during any part of the taxable year. The Department of Revenue may permit composite
returns and payments to be made by an Alabama S corporation on behalf of its resident shareholders.
(b) For purposes of this section, a "composite return" means an informational return
similar in form to U.S. Treasury Department Schedule K-1 containing information concerning
one or more Alabama S corporation shareholder's respective shares of income, deductions and
losses passed through to them by virtue of their status as shareholders of an Alabama S corporation,
any credit to which the shareholder is entitled to claim by virtue of the Alabama S corporation's
payment of tax on his or her behalf pursuant to...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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9-10-1
Section 9-10-1 Establishment of state agency authorized and directed. In the interest of water
conservation and land irrigation in that portion of Alabama known as the State of Alabama
and for purposes of cooperation with any water authority or agency or any river area development
authority or agency heretofore or hereafter created, there is hereby authorized and shall
be established as provided in this article a state development agency constituting an irrigation
district or districts for the State of Alabama. The agency, when incorporated in accordance
with this article, shall be an instrumentality of the State of Alabama. (Acts 1965, No. 827,
p. 1549, §1.)...
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9-10C-2
Section 9-10C-2 Definitions. As used in this chapter, the following words shall have the following
meanings: (1) ADAPT. The Alabama Drought Assessment and Planning Team as created by this chapter.
(2) ADECA. The Alabama Department of Economic and Community Affairs. (3) ADCNR COMMISSIONER.
The Commissioner of the Alabama Department of Conservation and Natural Resources. (4) ADEM
DIRECTOR. The Director of the Alabama Department of Environmental Management. (5) AEMA DIRECTOR.
The Director of the Alabama Emergency Management Agency. (6) ALABAMA ADJUTANT GENERAL. The
Commanding General of the Alabama National Guard. (7) AGI COMMISSIONER. The Commissioner of
the Alabama Department of Agriculture and Industries. (8) COMMUNITY PUBLIC WATER SYSTEM. A
public water system which serves at least 15 service connections used by year-round residents
or regularly serves at least 25 year-round residents. (9) DROUGHT CONSERVATION PLAN. A written
plan that addresses graduated drought response procedures...
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