|
40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
34-23-8
Section 34-23-8 Substitution of drugs or brands of drugs. No person shall dispense or cause
to be dispensed a different drug or brand of drug in lieu of that ordered or prescribed without
the express permission in each case of the person ordering or prescribing such drug, except
as provided below: (1) A licensed pharmacist in this state shall be permitted to select for
the brand name drug product prescribed by a licensed physician or other practitioner who is
located in this state and authorized by law to write prescriptions, hereinafter referred to
as "practitioner," a less expensive pharmaceutically and therapeutically equivalent
drug product containing the same active ingredient or ingredients, and of the same dosage
form strength, in all cases where the practitioner expressly authorizes such selection in
accordance with subdivision (4). (2) A licensed pharmacist located in this state shall be
permitted to select for the brand name drug product prescribed by a practitioner who is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-23-8.htm - 3K - Match Info - Similar pages
22-2A-2
Section 22-2A-2 Definitions. As used in this chapter the following terms shall have the following
meanings: (1) MULTI-STATE POOLING INITIATIVE. A group of two or more states working together
to reduce the cost of pharmaceuticals purchased or paid for by those states. (2) PHARMACEUTICAL
or DRUG. Any medicinal substance, preparation, or device recognized by the United States Pharmacopoeia
and National Formulary, or any revision thereof, and any substance and preparation intended
for external and internal use in the cure, diagnosis, mitigation, treatment, or prevention
of disease in humans, and any substance and preparation other than food intended to affect
the structure or any function of the human body. (3) PHARMACEUTICAL PROGRAM. A program administered
by the Department of Mental Health, Department of Corrections, Department of Public Health,
Department of Youth Services, or the Department of Rehabilitation Services, pursuant to which
pharmaceuticals are purchased for use by clients....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-2A-2.htm - 1K - Match Info - Similar pages
34-23-9
Section 34-23-9 Purity of drugs dispensed. No person shall compound or sell or offer for sale
or cause to be compounded, sold, or offered for sale any medicine, drug, poison, chemical,
or pharmaceutical preparation that is adulterated. Any one of the above-named substances shall
be deemed to be adulterated if it is sold by a name recognized in the United States Pharmacopoeia
or National Formulary and it differs from the standard of strength, quality, or purity as
determined by the test laid down therein. A product may be of a lesser strength only if the
product is clearly labeled with the actual strength. The board may use product analysis data
from any laboratory that satisfies all of the following qualifications: (1) Is registered
by the Food and Drug Administration. (2) If the product is a legend controlled drug, is licensed
by the Bureau of Narcotics and Dangerous Drugs. (3) Is ISO 17025 certified. (Acts 1966, Ex.
Sess., No. 205, p. 231, §17; Act 2017-422, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-23-9.htm - 1K - Match Info - Similar pages
34-23-8.1
Section 34-23-8.1 Substitution of certain biological products; notice. (a) No person shall
dispense or cause to be dispensed a different biological or brand of biological product in
lieu of that ordered or prescribed without the express permission in each case of the person
ordering or prescribing the drug, except as provided in this section. (b) A licensed pharmacist
in this state shall be permitted to select for the brand name biological product prescribed
by a licensed physician or other practitioner who is located in this state and authorized
by law to write prescriptions, hereinafter referred to as "practitioner," a less
expensive interchangeable biological product in all cases where the practitioner expressly
authorizes the selection in accordance with subsection (d). (c) A licensed pharmacist located
in this state may select for the brand name biological product prescribed by a practitioner
who is located in another state or licensing jurisdiction and who is authorized by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-23-8.1.htm - 5K - Match Info - Similar pages
26-23F-3
Section 26-23F-3 Definitions. For the purpose of this chapter, the following words and phrases
shall have the following meanings: (1) ABORTION. The use or prescription of any instrument,
medicine, drug, or any other substance or device with the intent to terminate the pregnancy
of a woman known to be pregnant with knowledge that the termination by those means will with
reasonable likelihood cause the death of the unborn child. Such use or prescription is not
an abortion if done with the intent to save the life or preserve the health of an unborn child,
remove a dead unborn child, or to deliver the unborn child prematurely in order to preserve
the health of both the mother (pregnant woman) and her unborn child. The term "abortion"
as used in this chapter, does not include a procedure or act to terminate the pregnancy of
a woman with an ectopic pregnancy, nor does it include the procedure or act to terminate the
pregnancy of a woman when the unborn child has a lethal anomaly. (2) BODILY...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/26-23F-3.htm - 4K - Match Info - Similar pages
14-1-19
Section 14-1-19 Acceptance and redispensing of unused prescription medications. (a) As used
in this section, the following terms shall have the following meanings: (1) CORRECTIONS FACILITY.
Any facility or program controlled or operated by the state Department of Corrections or any
of its agencies or departments and supported wholly or in part by state funds for the correctional
care of persons or any county jail operated and controlled by the county sheriff and a county.
(2) CUSTOMIZED PATIENT MEDICATION PACKAGE. A package that is prepared by a pharmacist for
a specific patient and that contains two or more prescribed solid oral dosage forms. (3) REPACKAGING.
The process by which the pharmacy prepares a prescription it accepts pursuant to this section
in a unit-dose package, unit-of-issue package or customized patient medication package for
immediate dispensing in accordance with a current prescription. (4) UNIT-DOSE PACKAGE. A package
that contains a single-dose drug with the name,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/14-1-19.htm - 6K - Match Info - Similar pages
36-29-18
Section 36-29-18 Generic equivalent medications. As a condition of participation in an insurance
policy of the State Employees Insurance Board (SEIB) a pharmacist shall dispense a generic
equivalent medication to fill a prescription for a patient covered by SEIB when one is available
unless the physician indicates in longhand writing on the prescription "medically Necessary"
or "dispense as written" or "do not substitute". The generic equivalent
drug product dispensed shall be pharmaceutically and therapeutically equivalent and contain
the same active ingredient, or ingredients, and shall be of the same dosage, form, and strength.
(Act 2002-266, p. 549, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-29-18.htm - 973 bytes - Match Info - Similar pages
|