Code of Alabama

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22-19-2
Section 22-19-2 Body removed from state to be embalmed or cremated; exception. It shall be
unlawful for any person, firm or corporation to take, carry, transport or remove from within
the confines of this state any dead human body unless said body has been embalmed or cremated.
Any person, firm or corporation who violates this section shall be guilty of a misdemeanor
and shall be, upon conviction, punished as prescribed by law. Nothing in this section, however,
shall be construed to prohibit exportation of an unembalmed dead human body which has been
disposed of for the purpose of advancement of medical science, or for the replacement of diseased
or worn out parts of other humans or for the rehabilitation of human parts or other organs,
in accordance with the provisions of Article 3 of this chapter. (Acts 1951, No. 320, p. 612;
Acts 1959, No. 291, p. 859.)...
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22-19-161
Section 22-19-161 Definitions. In this article: (1) "Adult" means an individual who
is at least 18 years of age. (2) "Agent" means an individual: (A) authorized to
make health care decisions on the principal's behalf by a power of attorney for health care;
or (B) expressly authorized to make an anatomical gift on the principal's behalf by any other
record signed by the principal. (3) "Anatomical gift" means a donation of all or
part of a human body to take effect after the donor's death for the purpose of transplantation,
therapy, research, or education. (4) "Coroner" means an elected or appointed official
who determines, with the assistance of other forensic scientists and investigators, the cause,
manner, and circumstances surrounding death. (5) "Decedent" means a deceased individual
whose body or part is or may be the source of an anatomical gift. The term includes a stillborn
infant and, subject to restrictions imposed by law other than this article, a fetus. (6) "Disinterested...

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34-13-1
Section 34-13-1 Definitions. (a) For purposes of this chapter, the following terms shall have
the following meanings: (1) ACCREDITED SCHOOL or COLLEGE OF MORTUARY SCIENCE. A school or
college approved by the Alabama Board of Funeral Service and which maintains a course of instruction
of not less than 48 calendar weeks or four academic quarters or college terms and which gives
a course of instruction in the fundamental subjects including, but not limited to, the following:
a. Mortuary management and administration. b. Legal medicine and toxicology as it pertains
to funeral directing. c. Public health, hygiene, and sanitary science. d. Mortuary science,
to include embalming technique, in all its aspects; chemistry of embalming, color harmony;
discoloration, its causes, effects, and treatment; treatment of special cases; restorative
art; funeral management; and professional ethics. e. Anatomy and physiology. f. Chemistry,
organic and inorganic. g. Pathology. h. Bacteriology. i. Sanitation...
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22-19-3
Section 22-19-3 Burial or removal permits for dead bodies; certificates of birth or death.
Any person, for himself or as an officer, agent or employee of any other person or of any
corporation or partnership, who shall: (1) Inter, cremate or otherwise finally dispose of
a dead human body or permit the same to be done or remove such body from the primary registration
district in which the death occurred or the body was found, without the authority of a burial
or removal permit issued by the local registrar of the district in which the death occurred
or in which the body was found; or (2) Refuse or fail to furnish correctly any information
in his possession or furnish false information affecting any certificate or record required
by the health laws of this state; or (3) Willfully alter, otherwise than is provided by law,
or falsify any certificate of birth or death or any record established by the health laws
of this state; or (4) Being required by the health laws of this state to fill...
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22-19-41
Section 22-19-41 Definitions. For the purposes of this article, the following terms shall have
the meanings respectively ascribed to them by this section: (1) BANK or STORAGE FACILITY.
A facility licensed, accredited or approved under the laws of any state for the storage of
human bodies, or parts thereof. (2) DECEDENT. A deceased individual and includes a stillborn
infant or fetus. (3) DONOR. An individual who makes a gift of all, or part of, his body. (4)
HOSPITAL. A hospital licensed under the laws of the State of Alabama, or any subdivision thereof,
or under the laws and regulations of the United States government, or any agency thereof.
(5) PART. Organs, tissues, eyes, bones, arteries, blood or other fluids and any other portions
of a human body. (6) PERSON. An individual, corporation, government or governmental subdivision
or agency, business trust, estate trust, partnership or association or any other legal entity.
(7) PHYSICIAN or SURGEON. A physician or surgeon licensed or...
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34-13-121
Section 34-13-121 Cremation procedures; authorization; identification of remains; records.
(a) Human remains shall not be cremated under either of the following circumstances: (1) Within
24 hours after the time of death, unless death was a result of an infectious, contagious,
or communicable disease and unless the disease is verified and the time requirement waived
by a medical examiner, county health director, county coroner, or attending physician where
the death occurred. (2) Without a completed cremation authorization form approved by the board
and signed by the authorizing agent and a completed state identification form. A copy of the
cremation authorization shall be presented with the body to the crematory before any cremation
process may be initiated. (b) All cremations of human remains performed in this state shall
be arranged through a funeral establishment licensed by the board pursuant to this chapter.
(c) Whenever a crematory is unable or unauthorized to cremate human...
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45-41-244.51
Section 45-41-244.51 Authorization of levy - sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions) engaged or continuing within the county in the business
of selling at retail any tangible personal property whatsoever, including merchandise and
commodities of every kind and character (not including, however,...
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45-1-243.01
Section 45-1-243.01 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions) engaged or continuing within the county in the business
of selling at retail any tangible personal property whatsoever, including merchandise and
commodities of every kind and character (not including, however,...
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45-10-244.01
Section 45-10-244.01 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation, (including the State of Alabama, the University of Alabama,
Auburn University, and all other institutions of higher learning in the state, whether such
institutions be denominational, state, county, or municipal institutions, any association
or other agency or instrumentality of such institutions) engaged or continuing within the
county in the business of selling at retail any tangible personal property whatsoever, including
merchandise and commodities of every kind and character, (not including,...
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45-11-244.02
Section 45-11-244.02 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
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