2-25-15.1
Section 2-25-15.1 Receipt of plants, nursery stock, etc., not in compliance with law by common
carriers, et alia; duty to inform commissioner and isolate and hold item. Any person, including
a common carrier, who receives plants, plant products, nursery stock, or other things sold,
given away, carried, shipped, or delivered by carriage or shipment within this state, as to
which provisions of this article and the rules and regulations adopted pursuant thereto have
not been complied with, shall immediately inform the commissioner and isolate and hold the
plant, plant product, nursery stock or other thing unopened or unused subject to such inspection
or other disposition as may be provided by the commissioner. (Acts 1991, No. 91-632, p. 1179,
§23.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-25-15.1.htm - 1K - Match Info - Similar pages

40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages

2-25-11
Section 2-25-11 Common carriers, etc., not to accept for shipment or deliver nursery stock,
etc., without official tags, etc. No transportation company or common carrier shall accept
from any shipper or person or deliver to any consignee nursery stock or other plants or plant
products named in the regulations of the State Board of Agriculture and Industries which do
not bear the official tag issued by the commissioner or the inspection tag of the federal
Plant Quarantine and Control Administration. (Ag. Code 1927, §302; Code 1940, T. 2, §462.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-25-11.htm - 860 bytes - Match Info - Similar pages

2-25-14
Section 2-25-14 Sale, carriage, shipment, etc., of nursery stock by nurserymen or dealers.
It shall be unlawful for any nurseryman or dealer to sell, give away, carry, ship or deliver
for carriage or shipment any nursery stock except in compliance with the provisions of this
article and the rules and regulations made pursuant thereto. (Ag. Code 1927, §305; Code 1940,
T. 2, §465; Acts 1991, No. 91-632, p. 1179, §11.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-25-14.htm - 736 bytes - Match Info - Similar pages

2-25-17.1
Section 2-25-17.1 Procedures to be used when plant, nursery stock, etc., found to contain plant
pests or noxious weeds; commissioner's power, upon notice, to order removal, destruction or
treatment; refusal of owner to comply; liability for cost of treatment or destruction. If
the commissioner finds, on examination, any plant, plant product or nursery stock infested
or infected with plant pests or noxious weeds, he shall notify in writing the owner or persons
having charge of such premises to that effect, and the owner or person in charge shall, within
10 days after such notice, unless an appeal is taken as provided in this article, cause the
removal and destruction of the infested and infected plant or plant product if it is incapable
of successful treatment; otherwise, such owner or person in charge shall cause it to be treated
as directed in the order of the commissioner. No indemnity shall be awarded to the owner for
complying with the above notice or orders of the commissioner. In...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-25-17.1.htm - 1K - Match Info - Similar pages

2-25-8
Section 2-25-8 When commissioner may refuse, recall or revoke inspection certificates. The
commissioner shall have the power to refuse to issue an inspection certificate or to recall
or to revoke any certificate already issued when he shall have reasonable cause to believe
that the applicant for or holder of said certificate may tend to introduce into the state
or disseminate within this state plant pests or noxious weeds injurious to plants and plant
products of this state, or if an applicant or holder of said certificate is selling, offering
to sell, distributing or offering to distribute nursery stock in violation of this article
or the rules and regulations promulgated thereunder. The commissioner may also refuse to certify
or revoke or suspend existing certification of any nursery stock or plant product when it
has been determined that plant pests and/or noxious weeds exist on said stock or product,
or that the nursery or site is in such condition with regard to growth and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-25-8.htm - 1K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages

2-25-18
Section 2-25-18 Appeals to state board from findings or orders of commissioner. The owner or
person in charge may appeal the orders of the commissioner requiring treatment or destruction
of plants, plant products or nursery stock by serving written notice of appeal on the commissioner
within 10 days after receiving his orders or findings. This appeal from the findings or orders
of the commissioner shall lie to the State Board of Agriculture and Industries, which shall,
as soon as practicable, hear and determine the same. The order of the said board shall be
enforced by the circuit court upon filing a complaint by the commissioner setting forth said
order and requesting enforcement of the same. (Ag. Code 1927, §309; Code 1940, T. 2, §469;
Acts 1991, No. 91-632, p. 1179, §15.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-25-18.htm - 1K - Match Info - Similar pages

2-25-17.2
Section 2-25-17.2 Procedures for fumigation or treatment of infested plants, etc. The commissioner
is authorized to supervise or cause the fumigation or treatment of nursery stock, plants and
plant products infested or infected by plant pests and/or noxious weeds. Fumigation or treatment
may be performed by private employees or other persons supervised by the commissioner. (Acts
1991, No. 91-632, p. 1179, §20.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-25-17.2.htm - 723 bytes - Match Info - Similar pages

2-25-6
Section 2-25-6 Inspection certificate required for nurserymen and dealers in nursery stock;
fees. (a)(1) Before any nurseryman or dealer in nursery stock may sell, offer, or expose for
sale or distribution in this state any nursery stock, he or she shall apply for and obtain
from the commissioner an inspection certificate indicating compliance with the provisions
of this article and the rules and regulations promulgated thereunder. The inspection certificate
shall, among other requirements, be based upon an inspection conducted by the commissioner
of the nursery stock and the area where it is kept, stored or grown. The inspection certificate
issued by the commissioner shall expire on September 30 and shall be renewable on or before
October 1 for the succeeding fiscal year. (2) Where nursery stock is grown at more than one
location by one nurseryman, fees shall be based upon the previous year's volume of sales,
and established by rule of the Board of Agriculture and Industries, and the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-25-6.htm - 3K - Match Info - Similar pages