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41-10-727
Section 41-10-727 Definitions. As used in this division, the following words shall have the
following meanings: (1) DEPARTMENT. The Department of Revenue. (2) EMPLOYEE. An employee,
as defined in the Internal Revenue Code, as amended from time to time; except that any individual
providing services to an employer on an hourly, part-time, full-time, salaried, or contractual
basis shall be considered an employee for purposes of this division. (3) EMPLOYER. An employer,
as defined in the Internal Revenue Code, as amended from time to time, that is either a general
contractor or subcontractor that primarily holds itself out for hire to the general public
as a general contractor or subcontractor and who receives more than five percent of its annual
gross revenue from business described in either North American Industry Classification System
(NAICS) Code 236, 237, or 238 of the United States Department of Commerce in effect as of
January 1, 2009. This definition does not apply to or include...
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34-31-24
Section 34-31-24 Only certified contractors to advertise, etc.; use of license; issuance of
license. (a)(1) No individual, partnership, or corporation shall advertise, solicit, bid,
obtain permit, do business, or perform the function of a certified contractor unless the person
or persons in responsible charge, as defined in Section 34-31-18, are certified contractors.
(2) Every contractor licensed under this chapter shall display the contractor's certification
number and the company name on any and all documentation, forms of advertising, and on all
service and installation vehicles used in conjunction with heating, air conditioning, and
refrigeration contracting. (3) A contractor licensed under this chapter may not permit the
use of his or her license by any other persons. (4) No official charged with the duty of issuing
licenses to any individual, partnership, or corporation to operate a business as a certified
contractor shall issue such license unless there is presented for...
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34-14A-6
Section 34-14A-6 Exemptions. This chapter does not apply to: (1) Any employee of a licensee
who does not hold himself or herself out for hire or engage in residential home building,
except as such employee of a licensee. (2) An authorized employee of the United States, the
State of Alabama, or any municipality, county, or other political subdivision, if the employee
does not hold himself or herself out for hire or otherwise engage in residential home building
except in accordance with his or her employment. (3) General contractors holding a current
and valid license, issued prior to January 1, 1992, under Chapter 8 of this title. (4) Real
estate licensees, licensed engineers, and licensed architects operating within the scope of
their respective licenses on behalf of clients. (5) a. Owners of property when acting as their
own contractor and providing all material supervision themselves, when building or improving
one-family or two-family residences on such property for the occupancy or...
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40-8-1
Section 40-8-1 Classification of property; assessment rate. (a) On and after October 1, 1978,
with respect to ad valorem taxes levied by the state, and, unless otherwise provided, with
respect to ad valorem taxes levied by a county, municipality, or other taxing authority other
than the state, all taxable property shall be divided into the following classes and no other
and shall be assessed for ad valorem tax purposes at the following ratios of assessed value
to the fair and reasonable market value of such property, or, as may be provided by law, to
the current use value of such property: CLASS I. All property of utilities used in the business
of such utilities, 30 percent. CLASS II. All property not otherwise classified, 20 percent.
CLASS III. All agricultural, forest, and residential property, and historic buildings and
sites, 10 percent. CLASS IV. All private passenger automobiles and motor trucks of the type
commonly known as "pickups" or "pickup trucks" owned and operated by an...
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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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40-23-4
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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12-15-102
Section 12-15-102 Definitions. When used in this chapter, the following words and phrases have
the following meanings: (1) ADULT. An individual 19 years of age or older. (2) AFTERCARE.
Conditions and supervision as the juvenile court orders after release from the Department
of Youth Services. (3) CHILD. An individual under the age of 18 years, or under 21 years of
age and before the juvenile court for a delinquency matter arising before that individual's
18th birthday, or under 19 years of age and before the juvenile court for a child in need
of supervision matter or commitment to the State Department of Mental Health or under 19 years
of age and before the juvenile court for a proceeding initiated under Section 12-15-115(b)(2).
Where a delinquency petition alleges that an individual, prior to the individual's 18th birthday,
has committed an offense for which there is no statute of limitation pursuant to Section 15-3-5,
the term child also shall include the individual subject to the...
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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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41-10-732
Section 41-10-732 Applicability. Nothing in this division, including the fees collected pursuant
to this division, shall apply to any person or entity licensed by the Alabama Home Builders
Licensure Board or any subcontractor working on any residential project falling under the
jurisdiction of the Alabama Home Builders Licensure Board. Further, nothing in this division
shall apply to any person or entity that is granted an exemption from the licensing requirements
under Chapter 14A of Title 34, except for subdivision (3) of Section 34-14A-6, or their subcontractors
working on any residential project in Alabama. Notwithstanding any provision of this division,
any person or entity licensed by the Alabama Home Builders Licensure Board or subcontractors
that work on any commercial or industrial project shall be subject to the fee levied by this
division. (Act 2009-561, p. 1629, §6; §41-10-705 amended and renumbered by Act 2010-220,
p. 365, §4.)...
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41-10-721
Section 41-10-721 Definitions. For purposes of this article, the following terms have the following
meanings: (1) CONSTRUCTION CRAFT INDUSTRY FEES. Revenues received by the state in the form
of federal, state, local, or private sector grants for the purpose of providing for the recruitment
of, and the promotion of training programs and opportunities for, new construction industry
craft workers and fees enacted for such purpose after January 1, 2009, specifically, but not
limited to, fees imposed under Division 2 of this article. Except as provided in Section 41-10-732,
no fee shall be collected from any licensed home builder, as defined in Chapter 14A of Title
34; from any subcontractor working on a residential construction site, including renovations
to any residential structure; or from any person or entity specifically exempt under Chapter
14A of Title 34, except for subdivision (3) of Section 34-14A-6. (2) INSTITUTE. The Alabama
Construction Recruitment Institute, a public...
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