Code of Alabama

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32-5A-350
Section 32-5A-350 Definitions; prohibited activities; fines; exceptions. (a) For purposes of
this article, the following words have the following meanings: (1) WIRELESS TELECOMMUNICATION
DEVICE. A handheld cellular telephone, a text-messaging device, a personal digital assistant,
a stand alone computer, or any other similar wireless device that is readily removable from
a vehicle and is used to write, send, or read text or data through manual input. The term
"wireless telecommunication device" does not include a device which is voice-operated
and which allows the user to send or receive a text-based communication without the use of
either hand except to activate or deactivate a feature or function. (2) WRITE, SEND, OR READ
A TEXT-BASED COMMUNICATION. Using a wireless telecommunication device to manually communicate
with any person using text-based communication, including, but not limited to, communications
referred to as a text message, instant message, or electronic mail. The term...
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32-5A-90
Section 32-5A-90 Driving on divided highways. Whenever any highway has been divided into two
or more roadways by leaving an intervening space or by a physical barrier or clearly indicated
dividing section so construed as to impede vehicular traffic, every vehicle shall be driven
only upon the right-hand roadway unless directed or permitted to use another roadway by official
traffic-control devices or police officers. No vehicle shall be driven over, across, or within
any such dividing space, barrier or section, except through an opening in such physical barrier
or dividing section or space or at a cross-over or intersection as established, unless specifically
prohibited by public authority. (Acts 1980, No. 80-434, p. 604, ยง3-111.)...
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45-22-243.91
Section 45-22-243.91 Levy of sales tax. (a) There is levied and imposed in the county, 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 on account of the business activities and in the amount to be determined
by the application of rates against gross sales or gross receipt, as the case may be, as follows:
(1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores) 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, bonds or other evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business,
except where a different amount is expressly provided herein; provided, however, that any
person engaging or continuing in...
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45-27-245
Section 45-27-245 Levy and collection of taxes on gross sales or gross receipts. Subject to
the provisions of Section 45-27-245.06, 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 (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 Escambia County in the business of selling at retail any tangible personal property
whatsoever, including merchandise and commodities of...
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45-35-244.01
Section 45-35-244.01 Levy of privilege or license tax. There is hereby levied, for the period
of time provided for herein, 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 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, not including, however, bonds or...
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32-12-41
Section 32-12-41 Specifications. The protective helmet shall meet the following specifications:
(1) DESIGN. One which is specifically designed for motorcycle riders and motorcycle passenger
use. (2) EXTERIOR SHELL. A hard exterior shell of nonshatterable material, resistant to impact
and penetration. (3) CRADLE. A firmly secured shock absorbent cradle for the head designed
to support the helmet and maintain separation between the head and outer shell. Materials
used in this portion of protective helmet shall be of durable quality and with characteristics
that will not undergo appreciable alteration under the influence of aging or of the circumstances
of use to which the helmet is normally subjected. Materials commonly known to cause skin irritation
or disease shall not be used for these parts of the assembly which come in contact with the
skin. (4) PADDING. Impact-resistant, absorbent padding or cushioning material of substantial
thickness in all areas where the head is in close...
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32-5A-137
Section 32-5A-137 Stopping, standing, or parking prohibited in specified places. (a) Except
when necessary to avoid conflict with other traffic, or in compliance with law or the directions
of a police officer or official traffic-control device, no person shall: (1) Stop, stand,
or park a vehicle: a. On the roadway side of any vehicle stopped or parked at the edge or
curb of a street; b. On a sidewalk; c. Within an intersection; d. On a crosswalk; e. Between
a safety zone and the adjacent curb or within 30 feet of points on the curb immediately opposite
the ends of a safety zone, unless a different length is indicated by signs or markings; f.
Alongside or opposite any street excavation or obstruction when stopping, standing, or parking
would obstruct traffic; g. Upon any bridge or other elevated structure, upon a highway, or
within a highway tunnel; h. On any railroad tracks; i. At any place where official signs prohibit
stopping. (2) Stand or park a vehicle, whether occupied or not,...
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32-8-2
Section 32-8-2 Definitions. For the purpose of this chapter, the following terms shall have
the meanings respectively ascribed to them in this section, except where the context clearly
indicates a different meaning: (1) CURRENT ADDRESS. A new address different from the address
shown on the application or on the certificate of title. The owner, within 30 days after the
address is changed from that shown on the application or on the certificate of title, shall
notify the department of the change of address in the manner prescribed by the department.
(2) DEALER. A person licensed as an automobile or motor vehicle dealer, or travel trailer
dealer and engaged regularly in the business of buying, selling, or exchanging motor vehicles,
trailers, semitrailers, trucks, tractors or other character of commercial or industrial motor
vehicles, or travel trailers in this state, and having in this state an established place
of business. (3) DEPARTMENT. The Department of Revenue of this state. (4)...
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33-6A-3.1
Section 33-6A-3.1 Use on specified lakes of houseboats, vessels of large size, and vessels
with certain speed ratings. (a) The prohibitions in this section shall apply only to the following
lakes: Lake Harris (Lake Wedowee), Lake Martin, and Weiss Lake. (1) Except as authorized under
subsection (d), beginning July 1, 2007, the use of houseboats shall be prohibited. The term
houseboat shall include any residence boat as defined in subdivision (6) of Section 33-6A-1
or any recreational vessel that constitutes a fully equipped dwelling similar in content to
a mobile home, with a marine sanitation device, galley, and sleeping quarters. (2) Beginning
October 1, 2006, the use of recreational vessels greater than 26 feet 11 inches in length
and rated by the manufacturer for or capable of a top speed in excess of 60 miles an hour
shall be prohibited. (3) Except as authorized under subsection (d), beginning July 1, 2007,
the use of recreational vessels greater than 30 feet 6 inches in length,...
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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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