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40-20-50
Section 40-20-50 Collection of severance taxes; deposit into fund; distribution of investment
income; trustees; escrow agents; limitations. Any laws or parts of laws to the contrary notwithstanding,
any annual privilege tax levied upon persons engaging in the business of producing or severing
oil or gas or other hydrocarbons from the soil or waters of this state measured by the gross
value of such oil or gas or other hydrocarbons and which tax is applicable only in a particular
county and under which collections were being made on January 1, 1987, or which shall hereafter
be levied pursuant to legislative act, shall be continued and collected only as herein prescribed:
(1) All revenues collected from such local severance taxes shall, beginning the first day
of the month following August 3, 1987, be paid into the general fund of the county exclusively
for transfer and deposit into a trust fund hereby established until the total sum of $15,000,000
in severance tax revenues of the type...
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40-21-102
Section 40-21-102 Levy of tax; sourcing of total sales price for telegraph or telephone services.
(a) There is hereby levied, in addition to all other taxes of every kind now imposed by law,
and shall be collected as herein provided, an excise tax on the storage, use, or other consumption
of electricity, domestic water, and natural gas in the State of Alabama. The amount of the
tax shall be determined by the application of rates against the sales price of such services
in the State of Alabama. The tax shall be computed monthly in accordance with the following
table: If the total sales price of the utility services furnished by a utility and stored,
used, or otherwise consumed by a person in one month is: The tax with respect to the utility
service is: Not over $40,000.00 4% of the sales price Over $40,000.00 but not over $60,000.00
$1,600.00 plus 3% of excess over $40,000.00 Over $60,000.00 $2,200.00 plus 2% of excess over
$60,000.00 (b) There is hereby levied an excise tax on the...
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40-21-82
Section 40-21-82 Levy of tax; sourcing of gross sales or gross receipts from telegraph or telephone
services. (a) There is hereby levied, in addition to all other taxes of every kind now imposed
by law, and shall be collected as herein provided, a privilege or license tax against every
utility furnishing electricity, domestic water, or natural gas in the State of Alabama. The
amount of the tax shall be determined by the application of rates against gross sales or gross
receipts, as the case may be, from the furnishing of such services in the State of Alabama.
The tax shall be computed monthly with respect to each person to whom such services are furnished,
in accordance with the following table: If monthly gross sales or gross receipts respecting
a person are: The tax is: Not over $40,000 4% of such gross sales or gross receipts Over $40,000
but not over $60,000 $1,600 plus 3% of excess over $40,000 Over $60,000 $2,200 plus 2% of
excess over $60,000 (b) There is hereby levied a...
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9-17-175
Section 9-17-175 Alabama Propane Education and Research Council. (a) The qualified industry
organization shall select members of the council from nominations made by retail marketers
and wholesalers operating in the State of Alabama. Vacancies in the unfinished terms of council
members shall be filled in the same manner as were the original appointments. (b) The council
shall consist of nine members, with six members representing retail marketers, two members
representing wholesalers, and one public member. Other than the public member, council members
shall be full-time employees or owners of businesses in the propane gas industry. No employee
of the qualified industry organization shall serve as a member of the council and no member
of the council may serve concurrently as an officer of the board of directors of the qualified
industry organization or as a member of the Alabama LP Gas Board. Only one person at a time
from any company or its affiliate may serve on the council. (c)...
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40-21-80
Section 40-21-80 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The Department of Revenue
of the State of Alabama. (2) DOMESTIC WATER. All water except water that is sold to persons
for use or consumption in industrial processes and not primarily for human consumption. (3)
GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services,
all receipts actual and accrued, without any deduction on account of the cost of the utility
services sold, the cost of the materials used, labor or service cost, interest paid, or any
other expenses whatever, and without any deductions on account of losses. (4) GROSS SALES.
The value proceeding or accruing from the furnishing of utility services, and including the
proceeds from the sale of any utility services handled on consignment by the taxpayer, without
any deduction on account of the cost of the utility services sold, the...
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9-17-110
Section 9-17-110 Liquefied Petroleum Gas Research and Education Advisory Committee. (a) The
Liquefied Petroleum Gas Research and Education Advisory Committee is created. The committee
shall consist of five members as follows: Two members shall be industrial members of the LP-Gas
Board appointed by the board chair; two members shall be either a dealer or a dealer's manager
who is a member of the Alabama Propane Gas Association appointed by the association's board
of directors; the fifth member shall be the Chair of the LP-Gas Board who shall serve as chair
of the committee. The board administrator shall serve as the executive director of the committee.
(b) The term of office of the appointed committee members shall be one year. Members may serve
successive terms. Appointed members of the committee shall take office on the date of the
July board meeting each year. (c) No member of the committee shall receive per diem or expense
allowance. (d) The committee may adopt all necessary rules...
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9-17-171
Section 9-17-171 Definitions. As used in this article, the following terms shall have the following
meanings: (1) AGRICULTURE. The art or science of cultivating the ground and raising and harvesting
crops, including also feeding, breeding, and management of livestock and poultry; tillage;
husbandry; or farming. The following items or areas fall within the definition of agriculture:
Tree farming; raising horticultural products in commercial greenhouses and nurseries; fruit
and nut trees, whether or not in groves or orchards; vegetable gardens, whether or not on
farms; livestock farming; dairy farming; commercial fish ponds; commercial sod farms; and
poultry and egg farming. (2) COUNCIL. The Alabama Propane Education and Research Council created
pursuant to Section 9-17-175. (3) EDUCATION. Any action to provide information regarding propane
and the use of propane to consumers and members of the propane gas industry. (4) ODORIZED
PROPANE. Propane which has an odorant added to it. (5)...
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16-6G-5
Section 16-6G-5 Reading and intervention programs; individual reading improvement plan; summer
reading camps; Alabama Summer Achievement Program; retention of students; reporting requirements.
(a) To ensure that public school students are able to read at or above grade level by the
end of third grade, each local education agency shall offer a comprehensive core reading program
to all students based on the science of reading which develops foundational reading skills.
In addition, no school district may use any curriculum for public K-3 students that does not
have instructional time included. (b) Based on the results of the reading assessment in Section
16-6G-3, each K-3 student who exhibits a reading deficiency, or the characteristics of dyslexia,
shall be provided an appropriate reading intervention program to address his or her specific
deficiencies. Additionally, students shall be evaluated after every grading period and, if
a student is determined to have a reading deficiency, the...
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35-4-393
Section 35-4-393 Settlement of dispute as to certain property in Mobile County conveyed to
University of South Alabama Foundation by University of South Alabama. (a) WHEREAS, on December
13, 1982, the state issued to the university a patent to certain lands in Mobile County, herein
called "the patent," covering the following described property in Mobile County,
Alabama, to wit: Beginning at Alabama West Zone Coordinates Y = 118,606.82; X = 296,291.22
which point is on or near the intersection of the North line of Section 26, Township 8 South,
Range 2 West and the East Shore line of Heron Bay, thence run North 77 degrees 54 minutes
52 seconds West a distance of 3883.84 feet to a point on the South shore line of Mon Louis
Island, (Y = 119,419.98; X = 292,493.47) thence run due South a distance of 20,071.04 feet
to coordinates Y = 99,348.94; X = 292,493.47 which point is in the Mississippi Sound, thence
run North 79 degrees - 40 minutes - 28 seconds East a distance of 7805.85 feet to...
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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...
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