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45-39-92.40
Section 45-39-92.40 Definitions. For the purposes of this subpart, the following terms shall
have the respective meaning ascribed by this section: (1) AUTHORIZED MUNICIPALITIES. The Cities
of Sheffield, Tuscumbia, Muscle Shoals, Cherokee, Littleville, Leighton, Florence, Rogersville,
Killen, Anderson, Lexington, St. Florian, and Waterloo. (2) COUNTY. Lauderdale County which
is authorized to levy excise taxes pursuant to this subpart. (3) DISTRIBUTOR. Any person who
engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade,
but shall not apply to any transaction of such distributor in interstate commerce. (4) GASOLINE.
Gasoline, naphtha, and other liquid motor fuels or any device or substitute therefor commonly
used in internal combustion engines; provided, that such term shall not be held to apply to
those products known commercially as kerosene oil, fuel oil, or crude oil when used for lighting,
heating, or industrial purposes. (5) LOCAL PUBLIC...
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32-7A-12
Section 32-7A-12 Suspension of registration. (a) The department shall suspend the vehicle registration
of any motor vehicle determined to be in violation of Section 32-7A-4, including any motor
vehicle operated in violation of Section 32-7A-16 by an operator other than the owner of the
vehicle. Neither the fact that, subsequent to the date of verification or violation, the owner
acquired the required liability insurance policy nor the fact that the owner terminated ownership
of the motor vehicle shall have any bearing upon the required suspension. (b) The registration
of any motor vehicle registered in this state shall be suspended upon the department receiving
notice of the conviction of the operator of the motor vehicle in another state of an offense
which, if committed in this state, would constitute a violation of Section 32-7A-4. Until
it is terminated, any suspension under this chapter shall remain in force even if the registration
is renewed or a new registration is acquired for...
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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section, the
following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of the tax
levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections 40-17-140
to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel. (7) LOCAL
SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of
motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325
and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof
of export is available in the form of a terminal issued destination state shipping document
that is a. exported by a supplier who is licensed in the destination state or b. is sold by
a supplier to a licensed exporter for immediate export to a state for which the applicable
destination state motor fuel excise tax has been collected by the supplier who is licensed
to remit the tax to the destination state. If the motor fuel is exempt from the excise tax
due to the product being exported from this state, then the motor fuel exported from this
state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption
shall not apply to any motor fuel which is transported and delivered...
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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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8-21C-2
Section 8-21C-2 Definitions. As used in this chapter, the following words shall have the following
meanings: (1) AREA OF SALES RESPONSIBILITY. The geographical area, agreed to by the dealer
and the manufacturer or the distributor or in the manufacturer and dealer agreement, within
which the dealer has the exclusive right to display or sell new recreational vehicles of a
particular line-make of the manufacturer or distributor to the retail public. (2) CAMPING
TRAILER. A vehicular unit that is mounted on wheels and constructed with collapsible partial
side walls that fold for towing by another vehicle and unfold at the campsite to provide temporary
living quarters for recreational, camping, or travel use. (3) DEALER. Any person, firm, corporation,
or business engaged in the business of selling recreational vehicles to the general public
and that maintains a permanent business establishment including a service and repair facility
which offers mechanical services for the recreational...
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13A-8-1
Section 13A-8-1 Definitions. The following definitions are applicable in this article unless
the context otherwise requires: (1) DECEPTION occurs when a person knowingly: a. Creates or
confirms another's impression which is false and which the defendant does not believe to be
true; or b. Fails to correct a false impression which the defendant previously has created
or confirmed; or c. Fails to correct a false impression when the defendant is under a duty
to do so; or d. Prevents another from acquiring information pertinent to the disposition of
the property involved; or e. Sells or otherwise transfers or encumbers property, failing to
disclose a lien, adverse claim, or other legal impediment to the enjoyment of the property
when the defendant is under a duty to do so, whether that impediment is or is not valid, or
is not a matter of official record; or f. Promises performance which the defendant does not
intend to perform or knows will not be performed. Failure to perform, standing...
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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...
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8-19-5
Section 8-19-5 Unlawful trade practices. The following deceptive acts or practices in the conduct
of any trade or commerce are hereby declared to be unlawful: (1) Passing off goods or services
as those of another, provided that this section shall not prohibit the private labeling of
goods or services. (2) Causing confusion or misunderstanding as to the source, sponsorship,
approval, or certification of goods or services. (3) Causing confusion or misunderstanding
as to the affiliation, connection, or association with, or certification by another, provided
that this section shall not prohibit the private labeling of goods or services. (4) Using
deceptive representations or designations of geographic origin in connection with goods or
services. (5) Representing that goods or services have sponsorship, approval, characteristics,
ingredients, uses, benefits, or qualities that they do not have or that a person has sponsorship,
approval, status, affiliation, or connection that he or she does...
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