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45-8-241.62
Section 45-8-241.62 Exemptions. There shall be exempted from the computation of any tax due
hereunder the following: (1) The gross proceeds accruing from the leasing or rental of film
to a lessee who charges, or proposes to charge, admission for viewing same; (2) The gross
proceeds accruing from any charge in respect of the use of docks or docking facilities furnished
for boats or other craft operated on waterways; (3) The gross proceeds accruing from any charge
made by a landlord to a tenant in respect to the leasing or furnishing of tangible personal
property to be used on the premises of real property leased by the same landlord to the same
tenant for use as a residence or dwelling place, including mobile homes; (4) The gross proceeds
accruing from the leasing or rental of tangible personal property to a lessee who acquires
possession of the property for the purpose of leasing or renting to another the same property
under a leasing or rental transaction subject to a tax hereunder;...
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40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection (f),
the tax imposed by this article shall be due and payable to the department monthly on or before
the 20th day of the month next succeeding each month during which the storage, use, or other
consumption of tangible personal property became taxable hereunder. (b) Every seller or person
engaged in making retail sales of tangible personal property for storage, use, or other consumption
in this state, who alternatively: (1) Maintains, occupies, or uses, permanently or temporarily,
directly or indirectly, or through a subsidiary, or agent by whatever name called, an office,
place of distribution, sales, or sample room or place, warehouse or storage place, or other
place of business; (2) Qualifies to do business or registers with the state to collect the
tax levied by this chapter; (3) Employs or retains under contract any representative, agent,
salesman, canvasser, solicitor, or installer operating in...
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40-15-7
Section 40-15-7 Nonresident decedents. (a) Except as herein otherwise provided, all of the
provisions of this chapter shall be applicable to so much of the estates of nonresident decedents
as is subject to estate tax under the act of Congress in effect at the time of the death of
decedent as consists of real estate or tangible personal property located within this state
or other items of property or interest therein lawfully subject to the imposition of an estate
tax by the State of Alabama. (b) In assessing the tax upon any real estate or tangible property
located within this state belonging to the estate of a nonresident decedent, which shall pass
by will, devise or by the laws of intestacy, the Department of Revenue shall determine the
tax due to be such proportion of the federal estate tax as would be leviable upon an estate
of similar taxable net value, less that proportion of any exemption to which the estate is
entitled, which the actual value of the real estate and tangible...
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45-2-244.182
Section 45-2-244.182 Exemptions. There shall be exempted from the computation of any tax due
hereunder all of the following: (1) The gross proceeds accruing from the leasing or renting
of film or visual entertainment devices as defined by Section 45-2-244.160, to a lessee who
charges, or proposes to charge, admission for viewing same. (2) The gross proceeds accruing
from any charge in respect of the use of docks or docking facilities furnished for boats or
other craft operated on waterways. (3) The gross proceeds accruing from any charge made by
a landlord to tenant in respect to the leasing or furnishing of tangible personal property
to be used on the premises of real property leased by the same landlord to the same tenant
for use as a residence or dwelling place, including manufactured homes. (4) The gross proceeds
accruing from the leasing or renting of tangible personal property to a lessee who acquires
possession of the property for the purpose of leasing or renting to another the...
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27-41-19
Section 27-41-19 Particular investments - Transportation equipment trust obligations; notes,
etc., secured by leases, agreements, etc., relating to manufacturing, mining, etc., machinery,
etc. (a) An insurer may invest in equipment trust obligations or certificates which are adequately
secured evidencing an interest in transportation equipment wholly or in part within the United
States and a right to receive determined portions of rental, purchase, or other fixed obligatory
payments for the use or purchase of such transportation equipment. (b) An insurer may invest
in notes, bonds, debentures, or other evidences of indebtedness secured by an interest in
manufacturing, mining, or generating machinery and equipment located wholly within the United
States evidencing a right to receive determined portions of rental, purchase, or other fixed
obligatory payments for the use or purchase of such machinery and equipment. (c) An insurer
may invest in notes, bonds, debentures, or evidences of...
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45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject to subsection
(d), the county commission is authorized, by resolution duly adopted, to levy, in addition
to all other taxes now imposed or authorized by law, and to collect as herein provided, a
privilege or license tax, herein called a sales tax, against each person making retail sales
of tangible personal property or amusements in the county at a rate not to exceed one percent
of gross proceeds of sales or gross receipts, as the case may be, and an excise tax, herein
called a use tax, on the storage, use, or other consumption of tangible personal property
in the county purchased at retail at a rate not to exceed one percent of the sales price of
such property. (b) Any sales tax or use tax levied by the county commission pursuant to this
section shall apply to and be levied upon every person or other entity required to pay, or
upon whom shall have been levied, the state sales tax or state use tax. (c)...
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16-13B-1
Section 16-13B-1 Applicability; local preference zone; joint agreement; bid bond. (a) This
chapter shall apply to county boards of education and city boards of education, or any combination
of city and county boards of education as herein provided for the competitive bidding of certain
contracts. With the exception of contracts for public works whose competitive bidding requirements
are governed exclusively by Title 39, all expenditure of funds of whatever nature for labor,
services, work, or for the purchase of materials, equipment, supplies, or other personal property
involving fifteen thousand dollars ($15,000) or more, and the lease of materials, equipment,
supplies, or other personal property where the lessee is, or becomes legally and contractually,
bound under the terms of the lease, to pay a total amount of fifteen thousand dollars ($15,000)
or more, made by or on behalf of any city or county board of education, except as hereinafter
provided, shall be made under contractual...
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41-16-50
Section 41-16-50 Contracts for which competitive bidding required. (a) With the exception of
contracts for public works whose competitive bidding requirements are governed exclusively
by Title 39, all expenditure of funds of whatever nature for labor, services, work, or for
the purchase of materials, equipment, supplies, or other personal property involving fifteen
thousand dollars ($15,000) or more, and the lease of materials, equipment, supplies, or other
personal property where the lessee is, or becomes legally and contractually, bound under the
terms of the lease, to pay a total amount of fifteen thousand dollars ($15,000) or more, made
by or on behalf of any state trade school, state junior college, state college, or university
under the supervision and control of the Alabama Community College System, the Alabama Fire
College, the district boards of education of independent school districts, the county commissions,
the governing bodies of the municipalities of the state, and the...
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13A-8-142
Section 13A-8-142 Written demand for return of leased property; form of notice. For the purposes
of Section 13A-8-141 of this article: (1) A written demand for the return of leased property
may be made by personally delivering a copy thereof to the lessee; such demand may also be
delivered to a lessee by certified United States mail, directed to lessee at his address shown
on the rental contract, and the return receipt shall be deemed sufficient evidence that the
demand was received by the lessee, on the date shown on the receipt. (2) The form of notice
to be given under subdivision (1) of Section 13A-8-141 shall be sufficient if substantially
as follows: "This statutory notice is provided pursuant to Section _____ of the Code
of Alabama. You are hereby notified that the name or address given by you, as lessee, and
appearing on the rental contract dated _____, wherein _____ is the lessor, was fictitious
or false. Pursuant to Alabama law you have seven (7) days from receipt of this...
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27-41-30
Section 27-41-30 Particular investments - Loans, notes, etc., secured by mortgages and leases
on real property. An insurer may invest in loans, notes, bonds, or other evidences of indebtedness
of any person up to the fair value of real property securing said indebtedness, upon compliance
with the following conditions and provisions: (1) The indebtedness must be secured by a first
mortgage lien on real property having a fair value of not less than the principal amount of
the loan, except as provided in subdivision (8) of this section; (2) The indebtedness must
be additionally secured by a lease on said real property, which lease must be assigned and
transferred by the lessor to the lender or to a trustee of the lender under a trust instrument;
(3) The lease so assigned as additional security must be noncancellable and may be terminated
only upon such conditions as are generally provided in commercial leases, such as, for example,
destruction by fire, tornado, or similar hazard or...
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