11-80-1
Section 11-80-1 Condemnation of lands for public building sites, roads, streets, construction materials, etc. (a) Counties and municipal corporations may condemn lands for public building sites or additions thereto, or for enlargements of sites already owned, or for public roads or streets or alleys, or for material for the construction of public roads or streets or for any other public use. (b) Notwithstanding any other provision of law, a municipality or county may not condemn property for the purposes of private retail, office, commercial, industrial, or residential development; primarily for enhancement of tax revenue; for transfer to a person, nongovernmental entity, public-private partnership, corporation, or other business entity; or for the primary purpose of acquiring a mortgage or deed of trust. Provided, however, the provisions of this subsection shall not apply to the use of eminent domain by any municipality, housing authority, or other public entity based upon a finding...
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37-4-22
Section 37-4-22 Contract rates. (a) Rates and service regulations may be established by contract between a municipality and utility for a specified term, not exceeding 30 years, but only by and with the approval of the commission to be expressed by its order. Utilities may contract with each other and with persons who are not utilities in respect of the use of their properties and facilities, the sale or exchange of water, gas, electricity or other products or commodities, otherwise than pursuant to established rates, the distribution to the public of such products and commodities jointly or singly, and the territory within which such joint or single service shall be rendered and other matters deemed to be of mutual advantage, subject, however, in all such cases, to the approval of the commission; but no person shall participate in such distribution who is not a utility. (b) Whenever any such contract shall be made, it shall, before becoming effective, be submitted to the commission....
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40-25-15
Section 40-25-15 Nontaxable sales. (a) A wholesaler or jobber, as defined in Section 40-25-1 and who is duly qualified as such wholesaler or jobber under Section 40-25-16, may sell tobacco products enumerated herein without the Alabama Revenue Stamps affixed thereto; provided, that: Such products are sold and shipped or delivered in interstate commerce to a person outside of this state, and such wholesaler or jobber shall have on file, for a period of three years, subject to inspection by the department, a record of such sale, and also the original purchase order, and a copy of the invoice therefor, and a receipt from a common carrier, contract carrier or post office showing shipment for delivery in such other state, or, if delivered by such dealer to the purchaser at a point outside of the State of Alabama, a receipt showing such delivery in addition to the record, original purchase order and copy of the invoice relating to such sale. (b) Such duly qualified wholesaler or jobber may...
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37-14-2
Section 37-14-2 Definitions. As used in this article, the following terms shall have the following meanings, respectively, unless the context clearly indicates otherwise; (1) ELECTRIC SUPPLIER. Any municipality, municipally-owned utility or other governmental entity, any cooperative, corporation, person, firm, association or other entity engaged in the business of supplying electric service at retail; provided, however, that a university, college or United States military base which distributes electricity shall not be deemed an electric supplier for the purpose of this article. (2) ELECTRIC SERVICE AT RETAIL and RETAIL ELECTRIC SERVICE. Electric service furnished to a customer for ultimate consumption, but does not include wholesale electric service furnished by an electric supplier to another electric supplier for resale. (3) PREMISES. The building, structure or facility to which electricity is being metered or is to be furnished and metered, including all meters on such building,...
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40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section, the following terms shall have the respective meanings ascribed to them by this section: (1) CIGAR WRAP. An individual tobacco wrapper that is made wholly or in part from tobacco, including reconstituted tobacco, whether in the form of tobacco leaf, sheet, or tube, if the wrap is designed to be offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner of the Department of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue of the State of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied less costs of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON. Individuals, firms, corporations, partnerships, companies, or other agencies, associations, incorporated or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE SALE. A sale of tangible personal property by wholesalers to licensed retail...
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11-54-80
Section 11-54-80 Definitions. Wherever used in this division, unless a different meaning clearly appears in the context, the following terms shall be given the following respective meanings: (1) INDUSTRIAL DEVELOPMENT BOARD or BOARD. Any industrial development board organized pursuant to the provisions of this division. (2) MUNICIPALITY. Any incorporated city or town in this state with respect to which an industrial development board may be organized. (3) PROJECT. a. Any land and any building or other improvement thereon and all real and personal properties deemed necessary in connection therewith, whether or not now in existence, which shall be suitable for use by any one of the following or by any combination of two or more thereof: 1. Any industry for the manufacturing, processing or assembling of any agricultural, manufactured or mineral products. 2. Any commercial enterprise in storing, warehousing, or distributing any products of agriculture, mining, or industry, or providing...
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11-54B-47
Section 11-54B-47 Costs of supplemental services. (a) The self-help business improvement district ordinance adopted by the municipality pursuant to Section 11-54B-46 shall provide that all costs of the supplemental services provided in a self-help business improvement district shall be financed through the levy by the municipality of a special assessment on the owners of the real property located within the geographical area of the district or, in the case of a district formed to increase tourism in the municipality, on businesses of the designated class within the geographical area of the district, and in either case shall designate the method set forth in the plan as the method used to determine the amount of the special assessment in a manner which fairly and equitably distributes the burden of financing the supplemental services among the nonexempt real property owners in the district. The ordinance shall list and describe, by lot and block numbers and by street addresses, all real...
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32-12A-1
Section 32-12A-1 Definitions. For purposes of this chapter, the following terms shall have the following meanings: (1) ALL-TERRAIN VEHICLES (ATV). Every motor vehicle 60 inches or less in width, having a dry weight of 1,500 pounds or less, designed to travel on three or more non-highway tires, and manufactured for off-road use by a single operator or by an operator and not more than one passenger as provided by the manufacturer. (2) OFF-ROAD VEHICLE. Any motorized vehicle not designed for use on a highway and capable of cross-country travel on land, snow, ice, marsh, swampland, or other natural terrain. The term includes any all-terrain vehicle and recreational off-highway vehicle. The term excludes any golf cart; any vehicle used for military, fire, emergency, or law enforcement purposes; any motorboat; any vehicles used exclusively on airport property; all farm machinery, farm tractors, and other self-propelled equipment for harvesting and transportation of forest products, for...
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40-17-142
Section 40-17-142 Credit of payment of gasoline and motor fuel taxes. (a) Every motor carrier subject to the tax hereby imposed shall be entitled to a credit on such tax equivalent to the rate per gallon of the applicable Alabama tax on motor fuel which is currently in effect on all motor fuel purchased by such motor carrier within this state for use in its operations either within or without this state and upon which the motor fuel tax has been paid by such motor carrier. Evidence of the payment of such taxes in such form as may be required by, or is satisfactory to, the commissioner shall be furnished by each such carrier claiming the credit herein allowed. When the amount of the credit herein provided to which any motor carrier is entitled for any quarter exceeds the amount of the tax hereby imposed for which the motor carrier is liable for the same quarter, such excess may under regulations of the commissioner be allowed as a credit on the tax hereby imposed for which such motor...
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45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and directed by the governing body of Lauderdale County as provided in subsection (b), the taxes herein levied shall be collected by and paid to the Judge of Probate of Lauderdale County in his or her official capacity. All reports required to be made to the Commissioner of Revenue of the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the 1959 Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20 of Title 51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein levied shall also be made to the Judge of Probate of Lauderdale County, Alabama, and as to the taxes herein levied the Judge of Probate of Lauderdale County, Alabama, shall have and exercise the same powers, duties, and obligations as are imposed on the Commissioner of Revenue of the State of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
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