Code of Alabama

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40-20-1
Section 40-20-1 Definitions. For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The state Department
of Revenue. (2) ANNUAL. The calendar year or the taxpayer's fiscal year, when permission is
obtained from the department to use a fiscal year as a tax period in lieu of a calendar year.
(3) VALUE. The sale price or market value at the mouth of the well. If the oil or gas is exchanged
for something other than cash, if there is no sale at the time of severance or if the relation
between the buyer and the seller is such that the consideration paid, if any, is not indicative
of the true value or market price, then the department shall determine the value of the oil
or gas subject to the tax hereinafter provided for, considering the sale price for cash of
oil or gas of like quality. (4) OIL. Crude petroleum oil and other hydrocarbons regardless
of gravity which are produced at the well in liquid form by ordinary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-1.htm - 7K - Match Info - Similar pages

40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and
phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for
tax or payments required to be made in lieu thereof. An abatement of transaction taxes imposed
under Chapter 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-3.htm - 19K - Match Info - Similar pages

45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings
ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, 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. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene,
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. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.20.htm - 12K - Match Info - Similar pages

45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings
ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, 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. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene,
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. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.htm - 12K - Match Info - Similar pages

24-9-8
Section 24-9-8 Quiet title and foreclosure action. (a) The authority may initiate a
quiet title action under this section to quiet title to real property held by the authority
or interests in tax delinquent property held by the authority by recording with the office
of the judge of probate in the county in which the property subject to quiet title action
is located a notice of pending quiet title action. The notice shall include the name of the
taxpayer whose interest was affected by the tax sale; the name of any other party as revealed
by a search and examination of the title to the property who may claim an interest in the
property; a legal description of the property; the street address of the property if available;
the name, address, and telephone number of the authority; a statement that the property is
subject to the quiet title proceedings under Act 2013-249; and a statement that any legal
interests in the property may be extinguished by a circuit court order vesting title to...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/24-9-8.htm - 13K - Match Info - Similar pages

32-9-20
Section 32-9-20 Schedule of restrictions. (a) It shall be unlawful for any person to
drive or move on any highway in this state any vehicle or vehicles of a size or weight except
in accordance with the following: (1) WIDTH. Vehicles and combinations of vehicles, operating
on highways with traffic lanes 12 feet or more in width, shall not exceed a total outside
width, including any load thereon, of 102 inches, exclusive of mirrors or other safety devices
approved by the Department of Transportation. The Director of Transportation may, in his or
her discretion, designate other public highways for use by vehicles and loads with total outside
widths not exceeding 102 inches, otherwise; vehicles and combinations of vehicles, operating
on highways with traffic lanes less than 12 feet in width, shall not exceed a total outside
width, including any load thereon, of 96 inches, exclusive of mirrors or other safety devices
approved by the Department of Transportation. No passenger vehicle shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-9-20.htm - 21K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-11-1.htm - 11K - Match Info - Similar pages

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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