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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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7-1-201
Section 7-1-201 General definitions. (a) [Reserved]. (b) Subject to additional definitions
contained in the subsequent articles of this title which are applicable to specific articles
or parts thereof, and unless the context otherwise requires, in this title: (1) "Action,"
in the sense of a judicial proceeding, includes recoupment, counterclaim, set-off, suit in
equity, and any other proceeding in which rights are determined. (2) "Aggrieved party"
means a party entitled to pursue a remedy. (3) "Agreement," as distinguished from
"contract," means the bargain of the parties in fact, as found in their language
or inferred from other circumstances, including course of performance, course of dealing,
or usage of trade as provided in Section 7-1-303. (4) "Bank" means a person engaged
in the business of banking and includes a savings bank, savings and loan association, credit
union, and trust company. (5) "Bearer" means a person in possession of a negotiable
instrument, document of title, or...
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37-3-12
Section 37-3-12 Certificate of public convenience and necessity - Scope of authority granted;
deviations; charter parties; transportation of newspapers, baggage or mail; abandonment or
discontinuance. (a) Any certificate issued under Sections 37-3-10 and 37-3-11 shall specify
the service to be rendered and the routes over which, the fixed termini, if any, between which,
and the intermediate and off-route points, if any, at which, and in case of operations not
over specified routes or between fixed termini, the territory within which the motor carrier
is authorized to operate; and there shall at the time of issuance and from time to time thereafter
be attached to the exercise of the privilege granted by the certificate such reasonable terms,
conditions and limitations as the public convenience and necessity may from time to time require,
including terms, conditions and limitations as to the extension of the route or routes of
the carrier, and such terms and conditions as are necessary...
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2-26-10
Section 2-26-10 Maintenance, inspection, etc., of records as to receipt, sale and delivery
of seeds generally; maintenance of sales records by retail sellers; maintenance of bills of
lading, waybills, etc., by trucks, etc., transporting seed for sale, etc.; auditing of records
of receipts, sales and deliveries of seeds. (a) Records of receipts, sale and delivery of
all seed, other than retail sales and deliveries by a dealer, except as provided in subsection
(b) of this section, shall be kept readily accessible for examination by an authorized agent
of the Department of Agriculture and Industries. These records shall include invoices, bills
of lading or transportation records and a copy of the labeling information, and these records
must show the lot numbers. Such records must be made available to the inspectors within 10
days after receipt of seeds which said records cover. Such records as are surrendered shall
be duplicated and a copy left with the owner or party in question. Records...
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26-1A-214
Section 26-1A-214 Benefits from governmental programs or civil or military service. (a) In
this section, "benefits from governmental programs or civil or military service"
means any benefit, program, or assistance provided under a statute or regulation including,
but not limited to, Social Security, Medicare, and Medicaid. (b) Unless the power of attorney
otherwise provides, language in a power of attorney granting general authority with respect
to benefits from governmental programs or civil or military service authorizes the agent to:
(1) execute vouchers in the name of the principal for allowances and reimbursements payable
by the United States or a foreign government or by a state or subdivision of a state to the
principal, including allowances and reimbursements for transportation of the individuals described
in Section 26-1A-213(a)(1), and for shipment of their household effects; (2) take possession
and order the removal and shipment of property of the principal from a post,...
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21-7-1
Section 21-7-1 Declaration of policy; definitions. (a) It is the policy of this state to encourage
and enable the blind, the visually impaired, and the physically disabled to participate fully
in the social and economic life of the state and to engage in meaningful employment. (b) For
the purposes of this chapter, the following terms shall have the following meanings: (1) HANDLER.
Includes an individual with a disability and a trainer. (2) HOUSING ACCOMMODATION. Any real
property or portion thereof which is used or occupied, or intended, arranged, or designed
to be used or occupied, as the home, residence, or sleeping place of one or more individuals,
but does not include any single-family residence, the occupants of which rent, lease, or furnish
for compensation not more than one room therein. (3) INDIVIDUAL WITH A DISABILITY. As defined
by 42 U.S.C. ยง12102, and further defined as an individual who has a physical or mental impairment,
including a physical, sensory, psychiatric,...
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32-1-1.1
Section 32-1-1.1 Definitions. The following words and phrases when used in this title, for
the purpose of this title, shall have meanings respectively ascribed to them in this section,
except when the context otherwise requires: (1) ALLEY. A street or highway intended to provide
access to the rear or side of lots or buildings in urban districts and not intended for the
purpose of through vehicular traffic. (2) ARTERIAL STREET. Any United States or state numbered
route, controlled-access highway, or other major radial or circumferential street or highway
designated by local authorities within their respective jurisdictions as part of a major arterial
system of streets or highways. (3) AUTHORIZED EMERGENCY VEHICLE. Such fire department vehicles,
police vehicles, and ambulances as are publicly owned, and such other publicly or privately
owned vehicles as are designated by the Secretary of the Alabama State Law Enforcement Agency
or the chief of police of an incorporated city. (4) BICYCLE....
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40-22-1
Section 40-22-1 Deeds, bills of sale, etc. (a) Except as set out in subsection (b), no deed,
bill of sale, or other instrument of like character which conveys any real or personal property
within this state or which conveys any interest in any such property shall be received for
record unless the privilege or license tax is paid prior to the instrument being offered for
record as provided in subsection (c). (b) No privilege or license tax shall be required for
any of the following: (1) The transfer of mortgages on real or personal property within this
state upon which the mortgage tax has been paid. (2) Deeds or instruments executed for a nominal
consideration for the purpose of perfecting the title to real estate. (3) The re-recordation
of corrected mortgages, deeds, or instruments executed for the purpose of perfecting the title
to real or personal property, specifically, but not limited to, corrections of maturity dates
thereof, and deeds and other instruments or conveyances,...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is 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 the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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13A-9-150
Section 13A-9-150 Public assistance fraud; penalties. (a) For the purposes of this section,
public assistance means money or property provided directly or indirectly to eligible persons
through programs of the federal government, the state, or any political subdivision thereof,
including any program administered by a public housing authority. (b) It shall be unlawful
for an individual or business entity to knowingly do any of the following: (1) Fail, by false
statement, misrepresentation, impersonation, or other fraudulent means, to disclose a material
fact used in making a determination as to the qualification of the person to receive public
assistance. (2) Fail to disclose a change in circumstances in order to obtain or continue
to receive any public assistance to which he or she is not entitled or in an amount larger
than that to which he or she is entitled. (3) Aid and abet another person in the commission
of the prohibitions enumerated in subdivisions (1) and (2). (4) Use,...
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