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32-6A-1
Section 32-6A-1 Operation of autocycles. (a) For the purposes of this chapter, an "autocycle"
means a motor vehicle that is designed to travel with three wheels on the ground, equipped
with a steering wheel, equipped with seating that does not require the operator to straddle
or sit astride the seat, and manufactured and certified to comply with federal safety requirements
for a motorcycle including, but not limited to, Part 571 of Title 49, Code of Federal Regulations.
(b) The operator of an autocycle shall be required to have a regular driver's license and
shall not be required to have a Class M displayed on his or her driver's license or a Class
M motorcycle license. (c) An autocycle shall be equipped with a seat belt, and the operator
shall be subject to the requirements of the seat belt law when operating the vehicle. (d)
For the purposes of this title and Title 40, an autocycle shall be registered, taxed, and
titled in the same manner as a motorcycle and shall otherwise be...
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45-2-182
Section 45-2-182 Regulation of motor vehicle wreckers. (a) In Baldwin County, all motor vehicle
wreckers shall be placed upon a rotation system to be devised by the Alabama State Department
of Public Safety to be used in calling wreckers to the scene of motor vehicle wrecks or where
a motor vehicle is disable. Provided, however, that the provisions of this section shall not
be applicable to any municipality which has an ordinance or which enacts an ordinance contrary
to the provisions herein. (b) A request system shall be used in cases where the owner or operator
of the motor vehicle expresses a preference for a particular wrecker, but in cases where no
preference is expressed or where the owner/operator is unconscious or otherwise unable to
communicate, the trooper or other law enforcement officer shall call the wrecker at the top
of the rotation list. (c) Wreckers shall not go to the scene of a wreck unsolicited; nor while
en route to a wreck, shall they speed or drive recklessly....
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45-8-210
Section 45-8-210 Motor vehicle wreckers; rotation system and request system; violations. (a)
In Calhoun County, all motor vehicle wreckers shall be placed upon a rotation system to be
devised by the Alabama State Department of Public Safety to be used in calling wreckers to
the scene of motor vehicle wrecks or where a motor vehicle is disabled. Provided, however,
that the provisions of this section shall not be applicable to any municipality which has
an ordinance or which enacts an ordinance contrary to the provisions herein. (b) A request
system shall be used in cases where the owner or operator of the motor vehicle expresses a
preference for a particular wrecker, but in cases where no preference is expressed or where
the owner operator is unconscious or otherwise unable to communicate, the trooper or other
law enforcement officer shall call the wrecker at the top of the rotation list. (c) Wreckers
shall not go to the scene of a wreck unsolicited; nor while en route to a wreck, shall...
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40-12-262
Section 40-12-262 Effect of provisions relative to registration and display of tags on nonresidents;
international registration plan; temporary trip permit; penalties. (a) The provisions of the
foregoing sections relative to registration and display of registration numbers shall not
apply to a motor vehicle owned by a nonresident of this state and not used for hire or used
for commercial purposes in this state for a period of 30 days from date of entering the state;
provided, that the owner thereof shall have complied with the provisions of the law of the
foreign country, state, territory, or federal district of his residence relative to the registration
of motor vehicles and the display of registration numbers thereon and shall conspicuously
display his registration number as required thereby; provided further, that nothing herein
shall be construed to permit the use of motor vehicles for hire, or for commercial purposes,
by nonresidents without complying with the provisions of this...
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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...
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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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45-2-244.182
Section 45-2-244.182 Exemptions. There shall be exempted from the computation of any tax due
hereunder all of the following: (1) The gross proceeds accruing from the leasing or renting
of film or visual entertainment devices as defined by Section 45-2-244.160, to a lessee who
charges, or proposes to charge, admission for viewing same. (2) The gross proceeds accruing
from any charge in respect of the use of docks or docking facilities furnished for boats or
other craft operated on waterways. (3) The gross proceeds accruing from any charge made by
a landlord to tenant in respect to the leasing or furnishing of tangible personal property
to be used on the premises of real property leased by the same landlord to the same tenant
for use as a residence or dwelling place, including manufactured homes. (4) The gross proceeds
accruing from the leasing or renting of tangible personal property to a lessee who acquires
possession of the property for the purpose of leasing or renting to another the...
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following
terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary
meaning of the words, except that mining activities or the transportation of materials used
in or produced by mining or forestry activities shall not be construed to be included; (2)
HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction
purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds,
but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects
of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel,
tract, or lot of land in this state, including therein all things pertaining to such land,
and all structures and other things so annexed or attached thereto as to pass to a vendee
by conveyance of such land; and every separate or special...
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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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