40-12-240
Section 40-12-240 Definitions. (a) For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama Department of Revenue. (2) ESTABLISHED PLACE OF BUSINESS. A place actually occupied either continuously or at regular periods at or from which a business or a part thereof is transacted. (3) FARM TRACTOR. Every motor vehicle designed and used primarily as a farm implement for drawing plows, mowing machines, and other implements designed and used for agricultural purposes and only incidentally moved upon public highways. (4) FARMER. An individual, partnership, cooperative corporation, or other entity actively engaged in agriculture or agricultural activities as the same are circumscribed and defined in paragraphs a. and b. of Section 41-14-51(1). (5) FLEET. A group of similarly classified fleet vehicles comprised of 50 or more units or other amount as prescribed by the department. (6) FLEET OPERATOR. A person,...
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45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall be unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage Control Board, to sell at retail in Calhoun County any spirituous or vinous liquors without first obtaining a special license from the judge of probate that shall be in addition to all other licenses required by law. The amount of the special license shall be determined by the county commission and shall be levied in the same manner as other county licenses are levied. Licenses required by this subsection shall expire on September 30th following the date of purchase. All proceeds from sales of the special licenses shall be placed in the general fund of the county. (b) In addition to all other taxes levied on the possession for sale, or the sale, of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the sale of, spirituous or vinous beverages in Calhoun County in an amount set by the...
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2-26-5
Section 2-26-5 Annual permit fees. (a) Every person who sells, offers for sale, exposes for sale, distributes or solicits orders for the sale of any agricultural, vegetable, herb, tree, shrub, or flower seed to retail seed dealers, farmers, or to others who use or plant such seed in the State of Alabama shall, before selling or offering such seed for sale or distributing or soliciting orders for the sale of such seed and on or before January 1 of each year secure an annual permit from the Commissioner of Agriculture and Industries to engage in such business. Seed dealers and other sellers of seed shall apply for an annual permit upon forms prescribed by the commissioner, and such permit shall be issued upon the payment of the following permit fees when the application is in proper form: (1) For each person engaged in selling seed at retail in closed containers or packets of eight ounces or less displayed on a supplemental container display, a permit fee established by the Board of...
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32-20-2
Section 32-20-2 Definitions. For purposes 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) DEALER. A person licensed by the Alabama Manufactured Housing Commission as a manufactured home retailer and engaged regularly in the business of buying, selling, or exchanging manufactured homes in this state, and having an established place of business. (2) DEPARTMENT. The Department of Revenue of this state. (3) DESIGNATED AGENT. Each judge of probate, commissioner of licenses, director of revenue, or other county official in this state authorized and required by law to issue motor vehicle license tags, unless otherwise provided by law, who may perform his or her duties under this chapter personally or through his or her deputies, or such other persons located in this state, as the department may designate. The term shall also mean those dealers as herein defined who...
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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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45-34-171.02
Section 45-34-171.02 Public Nuisance - Motor vehicles. (a) Except as provided in subsection (b), it is unlawful and constitutes a public nuisance for any person to park, leave, or store upon any place or premises in public view within the unincorporated territory of Henry County more than one motor vehicle which is not currently and validly registered and tagged as required by state law. (b) Subsection (a) shall not apply to a licensed business if the parking, leaving, or storage of the motor vehicle is reasonably necessary in the operation of the business, directly or indirectly. (Act 2001-341, p. 436, §3.)...
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45-42-170.02
Section 45-42-170.02 Public nuisance - Motor vehicles. (a) Except as provided in subsection (b), it is unlawful and constitutes a public nuisance for any person to park, leave, or store upon any place or premises in public view within the unincorporated territory of Limestone County more than one motor vehicle which is not currently and validly registered and tagged as required by state law. (b) Subsection (a) does not apply to a licensed business if the parking, leaving, or storing of the motor vehicle is reasonably necessary in the operation of the business, directly or indirectly. (Act 94-671, p. 1287, § 3.)...
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45-44-170.03
Section 45-44-170.03 Public nuisance - Motor vehicles. (a) Except as provided in subsection (b), it constitutes a public nuisance for any person to park, leave, or store upon any place or premises in public view within the unincorporated territory of Macon County more than one motor vehicle, which is not currently and validly registered and tagged as required by state law. (b) Subsection (a) shall not apply to a licensed business if the parking, leaving, or storing of the motor vehicle is reasonably necessary in the operation of the business, directly or indirectly. (Act 2004-247, p. 339, § 4.)...
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45-45-173.02
Section 45-45-173.02 Public nuisance - Motor vehicles. (a) Except as provided in subsection (b), it is unlawful and constitutes a public nuisance for any person to park, leave, or store upon any place or premises in public view within the unincorporated territory of Madison County more than one motor vehicle which is not currently and validly registered and tagged as required by state law. (b) Subsection (a) does not apply to a licensed business if the parking, leaving, or storing of the motor vehicle is reasonably necessary in the operation of the business, directly or indirectly. (Act 92-502, p. 981, § 2; Act 93-709, p. 1372, § 2.)...
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45-49-170.52
Section 45-49-170.52 Public nuisance - Motor vehicles. (a) Except as provided in subsection (b), it is unlawful and constitutes a public nuisance for any person to park, leave, or store upon any place or premises in public view within the unincorporated territory of Mobile County more than one motor vehicle which is not currently and validly registered and tagged as required by state law. (b) Subsection (a) does not apply to a licensed business if the parking, leaving, or storing of the motor vehicle is reasonably necessary in the operation of the business, directly or indirectly. (Act 94-216, p. 302, § 3.)...
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