32-13-11
Section 32-13-11 Application of abandoned motor vehicle statutes. Act 2015-470, 2015 Regular
Session, only applies to the sale of an abandoned motor vehicle for which notice of the sale
is published on or after July 1, 2016. A purchaser of an abandoned motor vehicle sold pursuant
to this chapter, other than an abandoned motor vehicle sold in accordance with Act 2015-470,
2015 Regular Session, shall make application for certificate of title prior to January 1,
2017, or thereafter make application for certificate of title under Section 32-8-36(2). (Act
2016-358, §2.)...
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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section, the
following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of the tax
levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections 40-17-140
to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel. (7) LOCAL
SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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32-13-3
Section 32-13-3 Authority to sell; notice; bill of sale; records; voiding of sale; title. (a)
A person, as defined in Section 40-12-240, in possession of a motor vehicle that is considered
an abandoned motor vehicle may sell the motor vehicle at a public auction. (b)(1) Notice of
the date, time, and place of the sale and a description of the motor vehicle to be sold, including
the year, make, model, and vehicle identification number, shall be given by publication once
a week for two successive weeks in a newspaper of general circulation in the county in which
the sale is to be held, provided the vehicle is currently registered in the county. In counties
in which no newspaper is published, notice shall be given by posting such notice in a conspicuous
place at the courthouse. The first publication or posting, as the case may be, shall be at
least 30 days before the date of sale. A person selling a motor vehicle at public auction
under subsection (a) shall give notice of the public...
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32-13-4
Section 32-13-4 Contesting sale; hearing. (a) The current owners, registrants, secured parties,
and lienholders of record, if any, of a motor vehicle, prior to the sale, may contest the
sale of the motor vehicle pursuant to this chapter by filing a notice of appeal with the circuit
court in the county where the sale is scheduled to occur. (b)(1) If no application for hearing
is timely made by the current owners, registrants, secured parties, or lienholders of record,
if any, for the motor vehicle, the motor vehicle may be sold at the time and place designated
in the notice of sale and any personal property or items contained in the vehicle may be disposed
of in a manner determined by the person or entity conducting the sale. (2) If application
for a hearing is timely made by the current owners, registrants, secured parties, or lienholders
of record, if any, for the motor vehicle, then all such parties shall be provided notice by
the circuit court. The circuit court shall conduct a...
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40-17-380
Section 40-17-380 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. For the purposes of this
article, the following words have the following meanings: (1) DEPARTMENT. The Alabama Department
of Revenue. (2) DIESEL FUEL. Any liquid that is advertised, offered for sale, or sold for
use as or used as a motor fuel in a diesel-powered engine. Diesel fuel includes #1 and #2
fuel oils, kerosene, special fuels, and blended fuels which contain diesel fuel, but does
not include gasoline or aviation fuel. (3) DYED DIESEL FUEL. Diesel fuel that meets the dyeing
and marking requirements of 26 U.S.C §4082. (4) GASOLINE. Any product commonly or commercially
known as gasoline, or any substitute therefor, regardless of classification, that is advertised,
offered for sale, or sold for use as or used as fuel in an internal combustion engine, including
gasohol and blended fuel which contains gasoline. Gasoline...
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34-9-6.1
Section 34-9-6.1 Mobile dental facilities or portable dental operations. (a) For purposes of
this section, the following words have the following meanings: (1) DENTAL HOME. The dental
home is the ongoing relationship between the dentist and the patient, inclusive of all aspects
of oral health care, delivered in a comprehensive, continuously accessible, coordinated, and
family-centered way. (2) MOBILE DENTAL FACILITY. Any self-contained facility in which dentistry
or dental hygiene is practiced which may be moved, towed, or transported from one location
to another. (3) OPERATOR. A person licensed to practice dentistry in this state or an entity
which is approved as tax exempt under Section 501(c)(3) of the Internal Revenue Code which
employs dentists licensed in the state to operate a mobile dental facility or portable dental
operation. (4) PORTABLE DENTAL OPERATION. The use of portable dental delivery equipment which
is set up on site to provide dental services outside of a mobile...
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15-8-150
Section 15-8-150 Contents; sufficiency; use of analogous forms. The forms of indictment set
forth in this section in all cases in which they are applicable, are sufficient, and analogous
forms may be used in other cases. (1) CAPTION, COMMENCEMENT AND CONCLUSION GENERALLY. The
State of Alabama,) Circuit court, ___ session, ___) 20___ The grand jury of said county charge
that, before the finding of this indictment, etc. (describing the offense as in the following
forms), against the peace and dignity of the State of Alabama. E.F.J.,District Attorney of
the ______ circuit. (2) ADVERTISING, ETC., UNREGISTERED SECURITIES. A. B. did, contrary to
law, and subsequent to the ____ day of ____, 20__, advertise (or otherwise describing the
unlawful act) in this state for the purpose of inducing or securing subscriptions to or sales
of the capital stock of the X. Y. company (or otherwise describing the security so advertised),
which said stock (or other security) had not then...
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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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40-12-391
Section 40-12-391 License - Generally. (a) No person shall be licensed as a motor vehicle dealer
under Section 40-12-51, 40-12-62, or 40-12-169, nor shall any person engage in business as,
serve in the capacity of, or act as a new motor vehicle dealer, used motor vehicle dealer,
motor vehicle rebuilder, or motor vehicle wholesaler in this state, without first obtaining
a master dealer license as provided in this article and, if a new motor vehicle dealer or
a used motor vehicle dealer, a state sales tax number. (b) No person shall engage in the business
of buying, selling, exchanging, advertising, or negotiating the sale of new motor vehicles
unless he or she holds a valid master dealer license as a new motor vehicle dealer in this
state for the make or makes of new motor vehicles being bought, sold, exchanged, advertised,
or negotiated or unless a bona fide employee or agent of the licensee. (c) No person, other
than a motor vehicle dealer licensed under this article or a recorded...
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23-2-168
Section 23-2-168 Electronic toll collection. THIS SECTION WAS AMENDED BY ACT 2019-501 IN THE
2019 REGULAR SESSION, EFFECTIVE JANUARY 1, 2024. TO SEE THE AMENDED VERSION, SEE THE VERSION
LABELED PENDING. (a) The authority, department, private toll entity, or an agent or representative
thereof may collect a toll fee by utilizing a system of collection that is capable of charging
an account holder the required toll fee by transmission of information from an electronic
toll collection device on a motor vehicle. In addition, for any motor vehicle that does not
use an electronic toll collection device, the authority, department, private toll entity,
or an agent or representative thereof may utilize a photo-monitoring or other electronic system
for toll fee collection. (b) Any person or entity desiring to pay tolls electronically shall
apply to the authority, department, private toll entity, or an agent or representative thereof
to become an account holder. The authority, department, private...
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