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40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of
motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325
and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof
of export is available in the form of a terminal issued destination state shipping document
that is a. exported by a supplier who is licensed in the destination state or b. is sold by
a supplier to a licensed exporter for immediate export to a state for which the applicable
destination state motor fuel excise tax has been collected by the supplier who is licensed
to remit the tax to the destination state. If the motor fuel is exempt from the excise tax
due to the product being exported from this state, then the motor fuel exported from this
state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption
shall not apply to any motor fuel which is transported and delivered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-329.htm - 14K - 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
4-3-47
Section 4-3-47 Powers of authority generally. The authority shall have the following powers,
together with all powers incidental thereto or necessary to the discharge thereof in corporate
form: (1) To have succession by its corporate name for the duration of time (which may be
in perpetuity) specified in its certificate of incorporation; (2) To sue and be sued in its
own name in civil actions, excepting actions in tort against the authority; (3) To adopt and
make use of a corporate seal and to alter the same at pleasure; (4) To adopt and alter bylaws
for the regulation and conduct of its affairs and business; (5) To acquire, receive, take
and hold, whether by purchase, option to purchase, gift, lease, devise or otherwise, property
of every description, whether real, personal or mixed, whether in one or more counties and
whether within or without the corporate limits of any authorizing subdivision, and to manage
said property and to develop any property and to sell, exchange, lease or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/4-3-47.htm - 16K - Match Info - Similar pages
16-16A-7
Section 16-16A-7 Additional findings; bonds authorized; procedures. (a) The Legislature finds
that the number of students attending the several school systems located in those areas of
North Alabama that will be directly impacted by the 2005 BRAC and Subsequent BRAC Actions
will collectively increase by an estimated 9,000 students. As a result, there will be a need
for the construction of additional school facilities as well as the renovation of existing
school facilities. The Legislature also finds that the 2005 BRAC and Subsequent BRAC Actions
will have a positive impact on future receipts to the Education Trust Fund, as the significant
population growth in North Alabama will increase sales, income, and other tax collections.
Thus, it is an efficient use of state funds to allow such revenue growth to help pay for capital
improvement costs associated with BRAC-related school construction. (b) The Alabama Public
School and College Authority is hereby authorized to sell and issue its...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-16A-7.htm - 24K - Match Info - Similar pages
33-12-5
Section 33-12-5 Powers, duties and functions. The powers, duties and functions of the agency
shall be as follows: (1) GENERALLY. The agency a. Shall have perpetual succession in its corporate
name. b. May sue and be sued in its corporate name. c. May adopt, use and alter a corporate
seal, which shall be judicially noticed. d. May enter into such contracts and cooperative
agreements with the federal, state and local governments, with agencies of such governments,
with private individuals, corporations, associations, trusts and other organizations as the
board may deem necessary or convenient to enable it to carry out the purposes of this chapter,
including the planned, orderly residential development of the area. e. May adopt, amend and
repeal bylaws. f. May appoint such managers, officers, employees, attorneys and agents as
the board deems necessary for the transaction of its business, fix their compensation, define
their duties, require bonds of such of them as the board may...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/33-12-5.htm - 18K - Match Info - Similar pages
40-12-246.1
Section 40-12-246.1 License tax and registration fees - Exemption for motor bus passenger carrier
vehicles; special license. (a) Any motor bus passenger carrier vehicle owned or otherwise
operated by a common carrier of passengers authorized to operate in this state by the Public
Service Commission pursuant to Chapter 3 of Title 37, is expressly exempt from the payment
of any state, county, municipal, or other local ad valorem tax provided such vehicle is in
compliance with subsection (b). Such exemption shall only apply to those common carriers of
passengers that are both based in and have principal operating facilities located within Alabama.
(b) In lieu of the payment of any state, county, municipal, or other local ad valorem tax
and in addition to any other business or occupational licenses required for operation by the
laws of this state, any business, person, or persons operating as a common carrier of passengers
that is authorized to operate in this state by the Public Service...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-246.1.htm - 4K - Match Info - Similar pages
37-3-33
Section 37-3-33 Municipal privilege license fees or taxes. (a) Any incorporated city or town
in this state shall have the right by proper ordinance to tax and collect reasonable privilege
license fees or taxes from any motor bus terminal or any person operating any terminal or
station facilities for transportation of passengers, property or express transported by motor
carrier and any motor carrier as defined by this chapter where such motor carrier does business
in said city or town by receiving passengers or freight for transportation for hire between
said city or town and another point in Alabama; provided, that said privilege license or tax
shall not exceed the sum of $25.00 in incorporated cities or towns of less than 5,000 inhabitants,
that said privilege license or tax shall not exceed the sum of $100.00 in incorporated cities
or towns of over 5,000 and less than 25,000 inhabitants, that said privilege license or tax
shall not exceed the sum of $200.00 in incorporated cities or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-3-33.htm - 2K - Match Info - Similar pages
45-8A-114
Section 45-8A-114 Home repair or home improvement services; city license fee exemption. (a)
This section shall apply only to the City of Oxford in Calhoun County, Alabama. (b) Notwithstanding
any other laws, ordinances, rules, or regulations to the contrary, any individual who performs
a home repair service or a home maintenance service within the city limits for compensation
of not more than fifty dollars ($50) per service and who does not earn more than twenty-five
hundred dollars ($2,500) per tax year for performing the home repair and maintenance services,
shall be exempt from paying any city license fees or having to purchase any city license which
would otherwise be required of an individual performing such services. (Act 2001-409, p. 520,
§§1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8A-114.htm - 1K - Match Info - Similar pages
40-12-243
Section 40-12-243 License taxes and registration fees - Exemption of private passenger vehicles
of foreign consuls; special plates for such vehicles. (a) Duly constituted and appointed consuls
and honorary consuls of foreign countries who are officially stationed in Alabama may, upon
application to the state Department of Revenue supported by proper proof of their said office,
and subject otherwise to the provisions hereof, be issued annually a set of distinctive motor
vehicle license plates or tags identifying such consuls, to be used on private passenger vehicles
in lieu of the standard license plates required on such vehicles. The license plates in this
connection shall be substantially in the following form: "Consular Corps, No. _____ Alabama
2___" (b) Each such set of plates shall contain a serial number designated by the state
Department of Revenue, and the state Department of Revenue shall keep a record of each such
set of plates issued by it, together with the serial number and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-243.htm - 2K - Match Info - Similar pages
11-51-241
Section 11-51-241 Exemption. The governing body of any Class 6 municipality, by the adoption
of a resolution or an ordinance, and the board of education of the municipality by the adoption
of a resolution, may grant, with respect to any parcel of commercial property located within
the municipality, for a period of not more than 15 years, a partial or complete exemption
from the portion of the municipal and county ad valorem taxes allocated for municipal educational
purposes which exceeds 20 mills; provided, the revenue from municipal and county ad valorem
taxes allocated for municipal educational purposes with respect to the parcel of commercial
property continues to equal or exceed the amount of revenue with respect to the parcel for
the tax year immediately preceding the first tax year for which the exemption is effective.
The extent of the exemption and the period of the exemption shall be fixed in the resolution
or ordinance. (Act 2000-571, p. 1054, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-241.htm - 1K - Match Info - Similar pages
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