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40-18-400
Section 40-18-400 Definitions. For the purposes of this article, the following words and phrases
shall have the following meanings: (1) BASE CARGO VOLUME. The greater of the following: a.
One hundred five percent of the cargo volume of a port facility user in the 12-month period
immediately preceding the application. b. Ten TEUs, for cargo measured by TEU, or 75 net tons,
for cargo measured by net ton. (2) CARGO VOLUME. The total amount of noncontainerized general
cargo or containers, measured in TEUs, in net tons, or in kilograms, transported by way of
a waterborne ship, air cargo aircraft, or railroad through a port facility; provided that
such cargo shall be owned by the port facility user at the time the port facility is used.
(3) COMMISSION. The Renewal of Alabama Commission created by Section 40-18-402. (4) COMPANY.
Anyone or anything which has the powers to conduct the activities required to claim the port
credit. (5) INLAND PORTS. Physical sites located away from traditional...
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40-18-403
Section 40-18-403 Port credits. (a) If approved by the commission, a port credit is allowed,
in an amount equal to fifty dollars ($50) per TEU, three dollars ($3) per net ton, or four
cents ($0.04) per kilogram for air freight, multiplied by the following: (1) The port user's
cargo volume in the 12-month period for which the commission has granted approval for the
port user to claim the port credit, minus (2) The port user's base cargo volume. (b) The commission
shall decrease the amount of the port credit to ensure that the anticipated revenues for the
port facility and state will exceed the amount of the port credit sought. The port credit
may be conditioned on whatever requirements the commission shall impose. The port credits
shall only be available to the extent that a port facility user ships more than 105 percent
of its cargo volume from the 12-month period immediately preceding the port facility user's
application. Moreover, the port credit shall only be available to the extent...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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41-23-121
Section 41-23-121 Powers of office. The office shall have the following powers to: (1) Ensure
that assets and needs of water transportation and intermodal infrastructure are properly considered
and reflected in the state's comprehensive transportation and strategic planning policies.
(2) Assist and coordinate with public and private entities in the development of the state's
rivers, ports, harbors, and intermodal facilities. (3) Coordinate with the Coalition of Alabama
Waterway Associations and other interests to formulate recommendations on annual budget requirements
for federal waterway projects, infrastructure development, and related needs. (4) Coordinate
with each of Alabama's individual waterway associations to promote the continued development,
maintenance, and multiple use benefits of federally maintained navigation channels within
the state and to market the benefits of improved water transportation. (5) Coordinate with
local and state development agencies to ensure a better...
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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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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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45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a) For
the purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, 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.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
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45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the
purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, 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.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
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40-18-401
Section 40-18-401 Applications; construction of article. (a) The port credit provided for in
Section 40-18-403 is created by this article and is allowed upon strict compliance with the
provisions herein. (b) Prior to the allowance of the port credit, an application shall be
filed with the commission, on a form promulgated by the commission. (1) The application shall
be filed by the port facility user desiring to claim the credit. (2) The commission shall
establish deadlines for applications. Such applications shall solicit whatever information
the commission deems important to its determination of whether granting a port credit will
create new, high paying jobs in the state, bring substantial capital to the state, increase
the usage of a port facility, promote the development of clusters of businesses in the state,
or promote the economic development efforts of the state. (3) Upon review of the applications,
the commission may approve such applications as shall result in port credits...
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32-6-49.3
Section 32-6-49.3 Definitions. Notwithstanding any other provision of this article, the following
definitions shall be applicable unless the context clearly indicates otherwise: (1) ALCOHOL.
a. Beer, ale, port, or stout and other similar fermented beverages (including sake or similar
products), of any name or description containing one-half of one percentum or more of alcohol
by volume, brewed or produced from malt, wholly or in part, or from any substitute therefor;
b. Wine of not less than one-half of the percentum of alcohol by volume; or c. Any substance
containing any form of alcohol, including, but not limited to, ethanol, methanol, propanol,
and isopropanol. (2) ALCOHOL CONCENTRATION. a. The number of grams of alcohol per 100 milliliters
of blood; or b. The number of grams of alcohol per 210 liters of breath; or c. The number
of grams of alcohol per 67 milliliters of urine. (3) COMMERCIAL DRIVER LICENSE. (CDL) means
a license issued in accordance with the requirements of this...
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