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32-5-241
Section 32-5-241 Additional permissible lights on vehicles. (a) Spot lamps and auxiliary lamps.
(1) SPOT LAMPS. Any motor vehicle may be equipped with not to exceed one spot lamp and every
lighted spot lamp shall be so aimed and used upon approaching another vehicle that no part
of the high intensity portion of the beam will be directed to the left of the prolongation
of the extreme left side of the vehicle nor more than 100 feet ahead of the vehicle. (2) FOG
LAMPS. Any motor vehicle may be equipped with not to exceed two fog lamps mounted on the front
at a height not less than 12 inches nor more than 30 inches above the level surface upon which
the vehicle stands and so aimed that when the vehicle is not loaded none of the high intensity
portion of the light to the left of the center of the vehicle shall at a distance of 25 feet
ahead project higher than a level of four inches below the level of the center of the lamp
from which it comes. (3) AUXILIARY PASSING LAMPS. Any motor vehicle...
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32-9-21
Section 32-9-21 Maximum permissible length and width of motor bus. (a) The term motor bus,
wherever used in this section, means any motor-propelled vehicle used on the highways of this
state for the transportation of passengers for hire. (b) Except as provided in subsection
(d), it shall be lawful to drive or operate upon any highway in this state any motor bus which
does not exceed 45 feet in length, and eight and one-half feet in width, exclusive of detachable
wind deflection devices which have been approved by the State Department of Transportation
and safety equipment. (c) The term articulated motor bus, wherever used in this section, means
any motor bus, divided into joined sections, that actuates in a manner ensuring a turning
radius which is less than a motor bus of the same length without such joined actuation. (d)
It shall be lawful to drive or operate on any highway in this state an articulated motor bus
which does not exceed 60 feet in length, and eight and one-half feet in...
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32-9-27
Section 32-9-27 Exemptions - Two to eight wheel, one to four-axle trailer - Size and equipment
of such trailers. All such trailers as described in Section 32-9-26 shall be equipped with
red reflectors to adequately illuminate the rear of such trailer by placing at least two on
the rear and one at each side. No such trailer shall be in excess of 10 feet in width, except
that such trailer shall not exceed 102 inches in width when operated or moved on the Interstate
Highway System, and no such trailer, drawbar, or other connection, including the vehicle towing
such trailer, shall be in excess of overall length of 76 feet. Overhang of round bales of
hay on such trailer shall not exceed one foot per side except that the width of the trailer
including overhang shall not exceed 102 inches when operated or moved on the Interstate Highway
System. At no time shall there be more than one loaded trailer towed by any vehicle; provided,
that two empty farm wagons or trailers with two or more wheels...
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40-23-63
Section 40-23-63 Agricultural machinery or equipment - Tax imposed; rate; who liable. There
is hereby levied and imposed an excise tax on the storage, use or other consumption in this
state of any machine, machinery, or equipment which is used in planting, cultivating and harvesting
farm products, or used in connection with the production of agricultural produce or products,
livestock or poultry, or farms, and the parts of such machines, machinery or equipment, attachments
and replacements therefor which are made or manufactured for use on or in the operation of
such machine, machinery or equipment, and which are necessary to and customarily used in the
operation of such machine, machinery or equipment, which is purchased at retail after October
1, 1966, for storage, use or other consumption in this state, at the rate of one and one-half
percent of the sales price of such property or the amount of tax collected by the seller,
whichever is greater, provided, however, when the seller...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
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32-5A-219
Section 32-5A-219 Pedestrians to yield to authorized emergency vehicles. (a) Upon the immediate
approach of an authorized emergency vehicle making use of an audible signal meeting the requirements
of Section 32-5-213 and visual signals meeting the requirements of law, or of a police vehicle
properly and lawfully making use of an audible signal only, every pedestrian shall yield the
right-of-way to the authorized emergency vehicle. (b) This section shall not relieve the driver
of an authorized emergency vehicle from the duty to drive with due regard for the safety of
all persons using the highway nor from the duty to exercise due care to avoid colliding with
any pedestrian. (Acts 1980, No. 80-434, p. 604, ยง5-110.)...
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32-5A-80
Section 32-5A-80 Driving on right side of roadway; exceptions. (a) Upon all roadways of sufficient
width, a vehicle shall be driven upon the right half of the roadway, except under any of the
following conditions: (1) When overtaking and passing another vehicle proceeding in the same
direction under the rules governing such movement. (2) When an obstruction exists making it
necessary to drive to the left of the center of the highway; provided, any person doing so
shall yield the right-of-way to all vehicles traveling in the proper direction upon the unobstructed
portion of the highway within such distance as to constitute an immediate hazard. (3) Upon
a roadway divided into three marked lanes for traffic under the rules applicable thereon.
(4) Upon a roadway restricted to one-way traffic. (b) Upon all roadways, any vehicle proceeding
at less than the normal speed of traffic at the time and place and under the conditions then
existing shall be driven in the right-hand lane then...
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45-39-245.02
Section 45-39-245.02 Privilege or license tax - City of Florence. In the City of Florence,
Alabama, there is hereby levied, in addition to all other taxes of every kind now imposed
by law, and shall be collected 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, engaged or continuing within the City of Florence, Alabama,
in business of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character, not including, however, bonds or other evidences
of debts or stocks, nor sale or sales of material and supplies to any person for use in fulfilling
a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other
watercraft of over 50 tons burden, an amount equal to...
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45-39-245
Section 45-39-245 Privilege or license tax - Outside City of Florence. In Lauderdale County,
Alabama, outside the city limits of Florence, there is hereby levied, in addition to all other
taxes of every kind now imposed by law, and shall be collected 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, engaged, or continuing
within Lauderdale County, Alabama, outside the city limits of Florence, in business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, not including, however, bonds or other evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling contract
for the painting, repair, or reconditioning of vessels, barges, ships,...
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32-5A-154
Section 32-5A-154 Overtaking and passing school bus or church bus; penalties and fines. (a)
The driver of a vehicle upon meeting or overtaking from either direction any school bus which
has stopped for the purpose of receiving or discharging any school children on a highway,
on a roadway, on school property, or upon a private road or any church bus which has stopped
for the purpose of receiving or discharging passengers shall bring the vehicle to a complete
stop before reaching the school or church bus when there is in operation on the school or
church bus a visual signal as specified in Section 32-5A-155. The driver shall not proceed
until the school or church bus resumes motion or is signaled by the school or church bus driver
to proceed or the visual signals are no longer actuated. (b) Every bus used for the transportation
of school children shall bear upon the front and rear thereof plainly visible signs containing
the words "school bus" in letters not less than eight inches in...
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