35-13-9
Section 35-13-9 Liability for concealment or destruction, etc. If any person conceals, destroys,
injures, obliterates, or defaces any mark, or disposes of, or carries beyond the state any
property taken up adrift, before the expiration of the time allowed by this chapter for the
owner to prove his property, he is liable to such owner to the extent of the injury he may
sustain thereby. (Code 1852, §2087; Code 1867, §2479; Code 1876, §2875; Code 1886, §3294;
Code 1896, §3537; Code 1907, §5856; Code 1923, §10170; Code 1940, T. 47, §269.)...
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31-2A-108
Section 31-2A-108 (Article 108.) Military property - Loss, damage, destruction, or wrongful
disposition. Any person subject to this code who, without proper authority does any of the
following regarding any military property of the United States or of any state, shall be punished
as a court-martial may direct: (1) Sells or otherwise disposes of. (2) Willfully or through
neglect damages, destroys, or loses. (3) Willfully or through neglect suffers to be lost,
damaged, destroyed, sold, or wrongfully disposed of. (Act 2012-334, §1.)...
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3-1-10
Section 3-1-10 Wanton, malicious, etc., destruction, injury, etc., of animal or article or
commodity of value of another - Prohibited. Any person, who unlawfully, wantonly or maliciously
kills, disables, disfigures, destroys or injures any animal or article or commodity of value
which is the property of another must, on conviction, be fined not less than twice the value
of the injury or damage to the owner of the property nor more than $1,000.00 and may also
be imprisoned in the county jail, or sentenced to hard labor for the county for not more than
six months, and so much of the fine as may be necessary to repair the injury or loss shall
go to the party injured. (Code 1852, §§186, 191; Code 1867, §§3733, 3738; Code 1876, §§4408,
4420; Code 1886, §3869; Code 1896, §§5090, 5091; Code 1907, §6230; Code 1923, §3212;
Code 1940, T. 3, §9; Acts 1982, No. 82-626, p. 1180.)...
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32-7A-2
Section 32-7A-2 Definitions. (a) For the purposes of this chapter, the following terms shall
have the following meanings respectively ascribed to them in this section, except in those
instances where the context clearly indicates a different meaning: (1) CERTIFICATE OF INSURANCE.
A document issued by an insurer or its authorized representative showing that a specific vehicle
is insured for no less than the minimum limits of liability coverage for bodily injury or
death and for destruction of property under subsection (c) of Section 32-7-6. (2) COMMERCIAL
AUTOMOBILE LIABILITY INSURANCE POLICY. An insurance policy that: a. Is written on either a
commercial coverage or other commercially rated personal policy form, including, but not limited
to, a commercial auto, garage, or truckers form, and is not dependent on the type, number,
or ownership of vehicle or entity covered or insured. b. Insures vehicles that are not identified
individually by vehicle identification number on the policy....
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32-7-2
Section 32-7-2 Definitions. For the purposes of this chapter, the following terms shall have
the meanings respectively ascribed to them in this section, except in those instances where
the context clearly indicates a different meaning: (1) DIRECTOR. The Director of Public Safety
of the State of Alabama. (2) JUDGMENT. Any judgment which shall have become final by expiration
without appeal of the time within which an appeal might have been perfected, or by final affirmation
on appeal rendered by a court of competent jurisdiction of any state or of the United States,
upon a cause of action arising out of the ownership, maintenance or use of any motor vehicle,
for damages, including damages for care and loss of services, because of bodily injury to
or death of any person, or for damages because of injury to or destruction of property, including
the loss of use thereof, or upon a cause of action on an agreement of settlement for those
damages. (3) LICENSE. Any license, temporary instruction...
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37-2-34
Section 37-2-34 Joint actions against connecting carriers. When goods, wares, merchandise or
other personal property are shipped to some point of delivery in this state over two or more
connecting lines of transportation companies, both or all of which are engaged in the business
of a transportation company in the State of Alabama, and such goods, wares and merchandise
or other personal property are lost, destroyed, or damaged because of unreasonable delay in
the delivery thereof or by the neglect of duty of any such transportation company or connecting
transportation companies, and the owner or consignee of such freight sustains injury or loss
thereby, and payment for such injury or loss or destruction is not made after notice to and
demand therefor of such connecting and delivering companies within 30 days thereafter, the
owner or consignee thereof may bring a civil action against such delivering and connecting
companies jointly; the action to be instituted in the county of delivery,...
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32-8-87
Section 32-8-87 Dismantling, destroying, changing identity of vehicle; certificate requirements;
insurance claims; "total loss"; removal of identification numbers, plates, etc.;
transfer of salvage vehicles; inspections; "component parts"; rebuilt vehicles;
flood vehicles; online verifications. (a) Each owner of a motor vehicle and each person mentioned
as owner in the last certificate of title who scraps, dismantles, destroys, or changes the
motor vehicle in such a manner that it is not the same motor vehicle described in the certificate
of origin or certificate of title shall as soon as practicable cause the certificate of origin
or certificate of title, if any, and any other documents or information required by the department
to be mailed or delivered to the department for processing. The department shall, with the
consent of any holder of liens noted on the surrendered certificate, enter a cancellation
upon its records. Upon cancellation of a certificate of origin or certificate of...
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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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40-18-21
Section 40-18-21 Credits for taxes paid on income from sources outside the state and for job
development fees. (a)(1) For the purpose of ascertaining the income tax due under the provisions
of this chapter by individual residents of Alabama whose gross income, as defined herein,
is derived from sources both within and outside the State of Alabama, there shall be allowed
a credit against the amount of tax found to be due by such resident, on account of income
derived from outside the State of Alabama, the amount of income tax actually paid by such
resident to any state or territory on account of business transacted or property held, directly
or indirectly, outside the State of Alabama. Resident individual owners of Subchapter K entities,
Alabama S corporations, and beneficiaries of estates or trusts who include their proportionate
share of the income arising from one or more of these entities in their Alabama gross income
shall be allowed a credit for their proportionate share of the...
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31-2A-109
Section 31-2A-109 (Article 109.) Property other than military property - Waste, spoilage, or
destruction. Any person subject to this code who willfully or recklessly wastes, spoils, or
otherwise willfully and wrongfully destroys or damages any property other than military property
of the United States or of any state shall be punished as a court-martial may direct. (Act
2012-334, §1.)...
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