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40-9-12
Section 40-9-12 The National Foundation's Alabama Field Offices, Y.M.H.A., Seamen's Home of
Mobile, Catholic Maritime Club of Mobile, Inc., Salvation Army, Inc., United Way organizations,
etc. (a) The National Foundation's Alabama Field Offices, all Young Men's Hebrew Associations
(Y.M.H.A.) also known as Jewish Community Centers (J.C.C.), and all real and personal property
of all Young Men's Hebrew Associations (Y.M.H.A.) also known as Jewish Community Centers (J.C.C.),
the Seamen's Home of Mobile, incorporated under Act No. 145, Acts of Alabama 1844-45, the
Girl Scouts of America and the Boy Scouts of America, and any council, troop or other subdivision
thereof now existing or hereafter created and all real and personal property of the Girl Scouts
of America and the Boy Scouts of America, and any council, troop or other subdivision thereof
now existing or hereafter created, the Catholic Maritime Club of Mobile, Inc., the Knights
of Pythias Lodges, the Salvation Army, Inc., the Elks...
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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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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual, including,
but not limited to, an attorney or certified public accountant with written authority or power
of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal; provided
however, that nothing herein shall be construed as entitling any such individual who is not
a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL JUDGE
or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER. The commissioner
of the department or his or her delegate. (5) COMPTROLLER. The Comptroller of the State of
Alabama. (6) DELEGATE. When used with reference to the commissioner means any officer or employee
of the department duly authorized by the commissioner,...
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8-19A-4
Section 8-19A-4 Exemptions. The provisions of this chapter do not apply to: (1) A person engaging
in commercial telephone solicitation where the solicitation is an isolated transaction and
not done in the course of a pattern of repeated transactions of like nature. (2) A person
making calls for religious, charitable, political, educational, or other noncommercial purposes
or a person soliciting for a nonprofit corporation if that corporation is properly registered
with the Secretary of State and is included within the exemption of the Alabama Revenue Code
or Section 501(c)(3) of the Internal Revenue Code or rural electric cooperatives formed under
Chapter 6 of Title 37 of the Code of Alabama or affiliates or subsidiaries thereof. (3) A
person soliciting: a. Without the intent to complete or obtain provisional acceptance of a
sale during the telephone solicitation. b. Who does not make the major sales presentation
during the telephone solicitation. c. Without the intent to complete, and...
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8-6-2
Section 8-6-2 Definitions. When used in this article, unless the context otherwise requires,
the following terms shall have the meanings respectively ascribed to them by this section:
(1) COMMISSION or SECURITIES COMMISSION. The securities commission. (2) AGENT. Any individual
other than a dealer who represents a dealer or issuer in effecting or attempting to effect
sales of securities, but such term does not include an individual who represents an issuer
in: a. Effecting a transaction in a security exempted by subdivisions (1), (2), (3), (4),
(9) or (10) of Section 8-6-10; b. Effecting transactions exempted by Section 8-6-11; or c.
Effecting transactions with existing employees, partners, or directors of the issuer if no
commission or other remuneration is paid or given directly or indirectly for soliciting any
person in this state. A partner, officer, or director of a dealer or issuer is an agent if
he otherwise comes within this definition. (3) DEALER. Any person engaged in the...
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37-15-2
Section 37-15-2 Definitions. As used in this chapter the following words have the following
meanings: (1) APPROXIMATE LOCATION OF UNDERGROUND FACILITIES. Information about an operator's
underground facilities which is provided to a person by an operator and must be accurate to
within 18 inches measured horizontally from the outside edge of each side of such operator's
facility, or a strip of land 18 inches either side of the operator's field mark or the marked
width of the facility plus 18 inches on each side of the marked width of the facility. (2)
AUTHORITY. The Underground Damage Prevention Authority created under Section 37-15-10.1. (3)
AUTHORITY BOARD. The Underground Damage Prevention Board created under Section 37-15-10.1.
(4) BLASTING. The use of an explosive device for the excavation of earth, rock, or other material
or the demolition of a structure. (5) CONTRACT LOCATOR. Any person contracted with an operator
specifically to determine and mark the approximate location of the...
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13A-12-3.1
Section 13A-12-3.1 Definitions. For purposes of this article, the following terms shall have
the following meanings: (1) ALTERNATIVE NICOTINE PRODUCT. The same meaning as in Section 28-11-2.
(2) BOARD. The same meaning as in Section 28-11-2. (3) BRAND STYLE. A variety of cigarettes
distinguished by the tobacco used, tar and nicotine content, flavoring used, size of cigarette,
filtration on the cigarette, or packaging. (4) CLEAR AND CONSPICUOUS STATEMENT. A statement
that is of sufficient type size to be clearly readable by the recipient of the communication.
(5) COMMISSIONER. The Commissioner of the Alabama Department of Revenue. (6) CONSUMER. An
individual who acquires or seeks to acquire cigarettes, or any one or more articles taxed
herein, for personal use. (7) DELIVERY SALE. Any sale of cigarettes to a consumer within this
state, regardless of whether the seller is located in this state, where either of the following
is true: a. The purchaser submits the order for such sale by...
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40-12-172
Section 40-12-172 Transient dealers. Each person doing business as a transient dealer as defined
in this section and who does not pay the privilege license under Section 40-12-73 or the license
permit under Section 40-25-19 shall pay an annual license tax to the state of $30. The payment
of one state license shall authorize such transient dealer to engage in such business in any
county in the state upon the payment of a county license of $5 in each such county. When used
in this section, the words "transient dealer" shall be held to include any person
or persons who shall be embraced in any of the following classifications: All persons acting
for themselves or as an agent, employee, salesman or in any capacity for another, whether
as owner, bailee or other custodian of goods, wares, and merchandise and going from person
to person, dealer to dealer, house to house or place to place and selling or offering to sell,
exchanging or offering to exchange, for resale by a retailer, any goods,...
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45-49-252
Section 45-49-252 Definitions. The following words, phases, or terms as used in this part,
unless the context indicates otherwise, shall have the following meanings: (1) ABANDONED PROPERTY.
Wrecked or derelict property having no value other than nominal salvage value, if any, which
has been left abandoned and unprotected from the elements and shall include wrecked, inoperative,
or partially dismantled motor vehicles, trailers, boats, machinery, refrigerators, washing
machines, plumbing fixtures, and other similar articles which have no value other than nominal
salvage value, if any; and is in a condition violative of Alabama statutes. (2) ADMINISTRATIVE
DEPARTMENT. The department charged by the Mobile County Commission with the administrative
management of this part. (3) COMMISSION. The Mobile County Commission of Mobile County, Alabama.
(4) BULKY WASTE. Items whose large size precludes or complicates their handling by normal
collection, processing, or disposal methods. (5) BUNDLE. A...
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11-88-1
Section 11-88-1 Definitions. When used in this article, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) APPLICANT. A natural person who files a written application with the governing body of
any county in accordance with the provisions of Section 11-88-3. (2) AUTHORITY. A public corporation
organized pursuant to the provisions of this article. (3) BOARD. The board of directors of
an authority. (4) BONDS. Bonds, notes, and certificates representing an obligation to pay
money. (5) CONCISE LEGAL DESCRIPTION. A reasonably concise description of a particular geographic
area which may be by metes and bounds or by reference to government surveys, recorded maps
and plats, municipal, county, or state boundary lines, well-defined landmarks and other monuments,
or any combination of the foregoing. (6) COUNTY. Any county in the state. (7) DETERMINING
COUNTY. Any county the governing body of which shall have made...
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