9-12-44
Section 9-12-44 Tax on oysters harvested from private reefs for commercial purposes. Repealed by Act 2010-699, p. 1692, §2, effective July 1, 2010. (Acts 1923, No. 504, p. 672; Code 1923, §2769; Acts 1936-37, Ex. Sess., No. 169, p. 192; Code 1940, T. 8, §139; Acts 1943, No. 422, p. 388, §1; Acts 1945, No. 308, p. 501, §1; Acts 1961, Ex. Sess., No. 108, p. 2028, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-12-44.htm - 699 bytes - Match Info - Similar pages
9-12-45
Section 9-12-45 Tax on terrapins caught, etc., for commercial purposes; minimum legal size; possession of undersized terrapins. Repealed by Act 2015-70 effective April 21, 2015. (Acts 1923, No. 504, p. 672; Code 1923, §2769; Acts 1936-37, Ex. Sess., No. 169, p. 192; Code 1940, T. 8, §139; Acts 1943, No. 422, p. 388, §1; Acts 1945, No. 308, p. 501, §1; Acts 1961, Ex. Sess., No. 108, p. 2028, §1.)...
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary meaning of the words, except that mining activities or the transportation of materials used in or produced by mining or forestry activities shall not be construed to be included; (2) HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds, but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel, tract, or lot of land in this state, including therein all things pertaining to such land, and all structures and other things so annexed or attached thereto as to pass to a vendee by conveyance of such land; and every separate or special...
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9-12-43
Section 9-12-43 Taking of oysters for replanting on private reefs. Repealed by Act 2010-699, p. 1692, §2, effective July 1, 2010. (Acts 1923, No. 504, p. 672; Code 1923, §2769; Acts 1936-37, Ex. Sess., No. 169, p. 192; Code 1940, T. 8, §139; Acts 1943, No. 422, p. 388, §1; Acts 1945, No. 308, p. 501, §1; Acts 1961, Ex. Sess., No. 108, p. 2028, §1.)...
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9-12-34
Section 9-12-34 Taking of seed oysters from public reefs; designation of seed oyster fishing areas, etc. Repealed by Act 2010-699, p. 1692, §2, effective July 1, 2010. (Acts 1936-37, Ex. Sess., No. 169, p. 192, §10; Code 1940, T. 8, §132; Acts 1961, Ex. Sess., No. 105, p. 2026, §1.)...
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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
17-3-5
Section 17-3-5 Compensation and allowances for registrars; treatment as state employees. (a) Each registrar shall receive a salary in the amount of eighty dollars ($80) per day for each day's attendance upon business of the board, to be paid by the state and disbursed to the county commissions and disbursed by the county commissions to each registrar on order of a quorum of the board of registrars of the county. The state Comptroller shall issue to each county commission on a monthly basis an amount sufficient to fund these payments plus the employer share of the Social Security or Federal Insurance Corporation Act tax. The county commission will provide to the state Comptroller an invoice itemized to reflect payments made. If a legal holiday falls on a day the board is to be in session, and the courthouse of the county is closed for the holiday, the board of registrars shall be compensated for the holiday. Each registrar shall receive a mileage allowance equal to the amount allowed...
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40-29-22
Section 40-29-22 Lien for taxes - Validity and priority against certain persons. (a) Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors. The lien imposed by Section 40-29-20 shall not be valid as against any purchaser, holder of a security interest, mechanic's lienor, or judgment lien creditor until notice thereof which meets the requirements of subsection (f) has been filed by the Commissioner of Revenue or his delegate, and shall not be perfected as against any purchaser, holder of a security interest, mechanic's lienor, or judgment lien creditor until the date such notice is filed. (b) Protection for certain interest even though notice filed. Even though notice of a lien imposed by Section 40-29-20 has been filed, such lien shall not be valid: (1) SECURITIES. With respect to a security (as defined in subsection (g)(4)): a. As against a purchaser of such security who at the time of purchase did not have actual notice or knowledge of the...
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40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property at request of owner; legislative intent; applicability of section; method of valuation; factors considered in appraisal; rules and regulations of Department of Revenue; hearing objections. (a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable property defined in Section 40-8-1, as amended, as Class III property and upon request by the owner of such property as hereinafter provided, the assessor shall base his appraisal of the value of such property on its current use on October 1 in any taxable year and not on its fair and reasonable market value. Failure of an owner of Class III property to request appraisal at current use value shall mean that the property shall be valued on its fair and reasonable market value as otherwise provided in this title until such time as the owner thereof shall request valuation on the basis of current use value. As used in...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment" means: (1) Any service performed prior to January 1, 1978, which was employment as defined in this section prior to such date and, subject to the other provisions of this section, services performed for remuneration after December 31, 1977, including service in interstate commerce, by: a. Any officer of a corporation; or b. Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or c. Any individual other than an individual who is an employee under paragraphs a. or b. of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver or commission-driver engaged in distributing meat products, bakery products, beverages (other than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city salesman engaged upon a full-time basis in the solicitation on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-10.htm - 38K - Match Info - Similar pages
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