13A-12-31
Section 13A-12-31 Legalized pari-mutuel betting not affected. The provisions of this article
shall not apply to pari- mutuel betting at race meetings authorized by statute. All presently
effective state statutes and laws and locally adopted ordinances and laws pursuant thereto
legalizing, authorizing or allowing greyhound races and betting or wagering thereon are hereby
expressly and specifically preserved, saved and excepted from any repealer provisions contained
anywhere in the Criminal Code. (Acts 1977, No. 607, p. 812, §6145.)...
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41-7A-42
Section 41-7A-42 Definitions. For purposes of this article, the following terms shall have
the following meanings: (1) COMPANY. A corporation, partnership, limited liability company,
or any other business entity. (2) DEPARTMENT. The Alabama Department of Revenue. (3) ENTERTAINMENT
INDUSTRY. Those persons or entities engaged in the production of entertainment content as
defined under paragraph a. of subdivision (8). (4) EXPENDED IN ALABAMA. In the case of tangible
property, property which is acquired or leased from a source within the State of Alabama;
in the case of services, services performed for a qualified production project in the State
of Alabama. (5) OFFICE. The Alabama Film Office. (6) PAYROLL. All salary, wages, and other
compensation, including related benefits, including specifically, but not limited to, compensation
and benefits provided to resident and nonresident producers, directors, writers, actors, and
other personnel involved in qualified production projects in...
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