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40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) BUSINESS. All activities relating
to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons for use or
consumption in industrial processes and not primarily for human consumption. (4) 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 expense whatever,
and without any deductions on account of losses. (5) 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,...
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45-17-90.40
Section 45-17-90.40 Definitions. For the purposes of this subpart, the following terms shall
have the respective meaning ascribed by this section: (1) AUTHORIZED MUNICIPALITIES. The Cities
of Sheffield, Tuscumbia, Muscle Shoals, Cherokee, Littleville, Leighton, and Florence. (2)
COUNTY. Colbert County which is authorized to levy excise taxes pursuant to the provisions
of this subpart. (3) GASOLINE. Gasoline, naphtha and other liquid motor fuels or any device
or substitute therefor commonly used in internal combustion engines; provided, that such term
shall not be held to apply to those products known commercially as "kerosene oil,"
"fuel oil," or "crude oil" when used for lighting, heating, or industrial
purposes. (4) LOCAL PUBLIC CORPORATION. A public corporation incorporated in either Colbert
County or Lauderdale County pursuant to Chapter 99B of Title 11, Article 9, commencing with
Section 11-47-210, of Chapter 47 of Title 11, or any other public corporation organized under
the laws...
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19-3D-19
Section 19-3D-19 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE JANUARY 1, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. TAX-RELATED LIMITATIONS.
(a) In this section the following terms have the following meanings: (1) GRANTOR TRUST. A
trust as to which a settlor of a first trust is considered the owner under 26 U.S.C. Sections
671 through 677, as amended, or 26 U.S.C. Section 679, as amended. (2) INTERNAL REVENUE CODE.
The United States Internal Revenue Code of 1986, as amended. (3) NONGRANTOR TRUST. A trust
that is not a grantor trust. (4) QUALIFIED BENEFITS PROPERTY. Property subject to the minimum
distribution requirements of 26 U.S.C. Section 401(a)(9), as amended, and any applicable regulations,
or to any similar requirements that refer to 26 U.S.C. Section 401(a)(9) or the regulations.
(b) An exercise of the decanting power is subject to the following limitations: (1) If a first
trust contains property that qualified, or would have...
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25-4-120
Section 25-4-120 Reciprocal arrangements with state and federal agencies. (a) Interstate benefit
payments. The secretary is hereby authorized to enter into reciprocal arrangements with appropriate
and duly authorized agencies of other states or of the federal government, or both, whereby
potential rights to benefits under this chapter may constitute the basis for payment of benefits
by another state or the federal government, and potential rights to benefits accumulated under
the law of another state or the federal government may constitute the basis for the payment
of benefits by this state. Such benefits shall be paid under such provisions of the law of
the state wherein the wages, upon the basis of which such benefits are determined, were issued.
No such arrangement shall be entered into unless it contains provision for reimbursement to
the fund for such benefits as are paid on the basis of wages and service subject to the law
of another state or the federal government, and...
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34-24-53.1
Section 34-24-53.1 Board of Medical Examiners - Rulemaking authority. (a) The Legislature finds
and declares all of the following: (1) The power to make rules regulating the practice of
medicine or osteopathy includes the power to prohibit unlicensed persons from practicing medicine
or osteopathy and the power to regulate how licensed persons practice medicine or osteopathy.
(2) A primary goal of the provision of health care is to prioritize patient safety and wellness.
(3) The State Board of Medical Examiners and the Medical Licensure Commission are in the best
position to determine the medical practices that prioritize patient safety and wellness. (4)
Prioritizing patient safety and wellness may sometimes be at odds with the goals of state
and federal anti-trust laws, which include prioritizing competition and efficiency. (5) It
is the intent of the Legislature in enacting this section to immunize the Board of Medical
Examiners and its members and the Medical Licensure Commission and...
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38-9B-5
Section 38-9B-5 AFT Corporation, Trust, and Charitable Trust. THIS SECTION WAS AMENDED BY ACT
2018-36 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 31, 2018. THIS IS NOT IN THE CURRENT
CODE SUPPLEMENT. (a) The board of trustees shall establish and administer the AFT Corporation.
The board of trustees shall execute all documents necessary to establish and administer the
AFT Corporation including, but not limited to, documents to form a not-for-profit corporation
and to qualify as an organization pursuant to Section 501(c)(3) of the United States Internal
Revenue Code. (b) The AFT Corporation shall establish the AFT Trust and the AFT Charitable
Trust, and the board of trustees shall administer the AFT Trust and the AFT Charitable Trust
through the AFT Corporation. The board of trustees and the AFT Corporation shall take all
steps necessary to satisfy all federal and state laws, and all regulations, rules, and policies
established by the federal Social Security Administration to ensure...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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45-39-92.40
Section 45-39-92.40 Definitions. For the purposes of this subpart, the following terms shall
have the respective meaning ascribed by this section: (1) AUTHORIZED MUNICIPALITIES. The Cities
of Sheffield, Tuscumbia, Muscle Shoals, Cherokee, Littleville, Leighton, Florence, Rogersville,
Killen, Anderson, Lexington, St. Florian, and Waterloo. (2) COUNTY. Lauderdale County which
is authorized to levy excise taxes pursuant to this subpart. (3) DISTRIBUTOR. Any person who
engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade,
but shall not apply to any transaction of such distributor in interstate commerce. (4) GASOLINE.
Gasoline, naphtha, and other liquid motor fuels or any device or substitute therefor commonly
used in internal combustion engines; provided, that such term shall not be held to apply to
those products known commercially as kerosene oil, fuel oil, or crude oil when used for lighting,
heating, or industrial purposes. (5) LOCAL PUBLIC...
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8-17-217
Section 8-17-217 Permissible items of fireworks. (a) It shall be unlawful for an individual,
firm, partnership, or corporation to possess, sell, or use within the State of Alabama, or
ship into the State of Alabama, except as provided in Section 8-17-216, any pyrotechnics commonly
known as "fireworks" other than items now or hereafter classified as Class C common
fireworks by the United States Department of Transportation and/or those items that comply
with the construction, chemical composition, and labeling regulations promulgated by the United
States Consumer Product Safety Commission and permitted for use by the general public under
their regulations. (b) Permitted items designed to produce an audible effect are confined
to small ground items which include firecrackers containing not over 50 milligrams of explosive
composition and aerial devices containing not over 130 milligrams of explosive composition.
Propelling or expelling charge consisting of a mixture of charcoal, sulfur...
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16-27A-2
Section 16-27A-2 Definitions. The following definitions and provisions shall apply to this
chapter: (1) AUTOMATED DEVICE. Any camera or recording device that uses a vehicle sensor and
camera synchronized to record by photograph or video the rear of a motor vehicle approaching
or overtaking a school bus that is stopped for the purpose of receiving or discharging school
children in violation of Section 32-5A-154. (2) BOARD. A board of education or the governing
body of a school system. (3) CONTRACTOR. A company that provides services to a board or governing
body including, but not limited to, automated devices, citation processing, and collection
of the civil fines. None of the activities of the contractor shall be construed as an agent
providing or participating in private investigative services or acting as a statutory authority
under open records laws. (4) COURT. A district court, if a school bus violation occurs in
an unincorporated area or a municipal court if a violation occurs in...
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