|
45-39-245.42
Section 45-39-245.42 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent
of the sales price of such property, or, if applicable, such lesser rate as may then be in
effect as determined by the governing body of the county pursuant to Section 45-39-245.48,
on the storage, use, or other consumption in the county of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft and
commercial fishing vessels of over five tons load displacement as registered with the U.S.
Coast Guard and licensed by the State Department of Conservation and Natural Resources, but
if and only if: (1) Such property is purchased at retail, on or after the effective date of
such tax, for storage, use, or other consumption in the county on or after the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.42.htm - 2K - Match Info - Similar pages
30-3-191
Section 30-3-191 Definitions. When used in Sections 30-3-191 to 30-3-199, inclusive, the following
words shall have the following meanings: (1) ACCOUNT. A demand deposit account, checking or
negotiable withdrawal order account, savings account, time deposit account, or money-market
mutual fund account. (2) BUSINESS DAY. A day on which state offices are open for regular business.
(3) COMMERCIAL DRIVER LICENSE. A license issued to an individual that authorizes the individual
to drive a motor vehicle as part of conducting business. (4) CONFIDENTIAL INFORMATION. Information
provided by a service applicant or recipient or obtained from other sources about him or her
which may be released only as required by court order or state or federal law. (5) COURT.
A court of competent jurisdiction or administrative agency having the authority to issue and
enforce support orders. (6) DATA MATCH. An automated process of matching specified information
from the financial records of financial institutions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/30-3-191.htm - 5K - Match Info - Similar pages
23-3-4
Section 23-3-4 Design authority; commercial establishments. (a) The Director of Transportation
is authorized to so design any controlled access facility and to so regulate, restrict, or
prohibit access as to best serve the traffic for which such facility is intended. In this
connection, such highway authority is authorized to divide and separate any controlled access
facility into separate roadways by the construction of raised curbing, central dividing sections
or other physical separations or by designating such separate roadways by signs, markers,
stripes, and the proper lane for such traffic by appropriate signs, markers, stripes, and
other devices. No person shall have any right of ingress or egress to, from or across controlled
access facilities to or from abutting lands, except such designated points at which access
may be permitted or service roads provided, upon such terms and conditions as may be specified
from time to time. (b) Except to the extent authorized by law for toll...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-3-4.htm - 1K - Match Info - Similar pages
9-11-91
Section 9-11-91 Catching, etc., of fish in private ponds, lakes, pools, or reservoirs. (a)
It is unlawful for any person to take, catch, or kill or attempt to take, catch, or kill fish
or aid in the taking, catching, or killing of fish of any species by the means or use of a
seine, net, trap, or any similar or other device which may be used for taking, catching, killing,
or stunning fish, or by the use of hook and line, rod and reel, by use of dynamite or other
explosives, or by the use of any poison, poisonous substance, fishberries, lime, or other
deleterious or poisonous matter in any private pond, private lake, private pool, or private
reservoir of this state, except as otherwise specifically provided in this section. (b) Any
person who violates subsection (a) shall be guilty of a misdemeanor and, on conviction, shall
be fined not less than two hundred fifty dollars ($250) nor more than five hundred dollars
($500), but if the violation is for seining, netting, dynamiting, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-91.htm - 2K - Match Info - Similar pages
9-11-481
Section 9-11-481 Prohibited activities; exceptions; applicability; penalties. (a) Except as
provided in subsection (b), it shall be unlawful for any individual, corporation, partnership,
trust, association, or any other entity to do any of the following: (1) Hunt, wound, injure,
kill, trap, collect, or capture a black bear, or to attempt to engage in that conduct during
the closed season for black bear. (2) Sell, offer for sale, purchase, offer to purchase, deliver,
transport, carry, or ship, in intrastate, interstate, or foreign commerce a black bear, whether
alive or dead, or any of its parts or products, or to attempt to engage in that conduct. Nothing
in this article shall prohibit legal possession of black bear taken legally in other states.
(b) The Alabama Department of Conservation and Natural Resources shall permit, under reasonable
terms and conditions as it may prescribe, any act otherwise prohibited by subsection (a) for
any of the following purposes: (1) Scientific or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-481.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-359.htm - 28K - Match Info - Similar pages
11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
2-21-24
Section 2-21-24 Inspection fee; quarterly statement; disposition of fees; overpayments. (a)
An inspection fee established by the Board of Agriculture and Industries not to exceed twenty-five
cents ($.25) per ton shall be paid on commercial feeds by every person who distributes the
commercial feed in this state, exempting bulk grain; except that: (1) The inspection fee shall
be paid only once on any commercial feed, feed ingredients, customer-formula feeds or parts
thereof. Commercial feeds, feed ingredients, customer-formula feeds or parts thereof on which
the inspection fee has not been paid by the distributor or previous distributor shall be subject
to the inspection fee. (2) No fee shall be paid on "vertical-integrator feed" or
on the ingredient used to manufacture a "vertical-integrator feed." Any services
the Department of Agriculture and Industries provides manufacturers of "vertical-integrator
feed" in relation to this chapter shall be paid for according to fees established by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-21-24.htm - 3K - Match Info - Similar pages
2-22-2
Section 2-22-2 Definitions. When used in this chapter, the following terms shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) COMMERCIAL FERTILIZER.
Any substance containing one or more recognized plant nutrients which is used for its plant
nutrient content and which is designed for use or claimed to have value in promoting plant
growth, except unmanipulated animal and vegetable manures, marl, lime, limestone, basic slag,
gypsum and other materials or products regulated under Chapter 23 of this title. Such term
shall include fertilizer material as defined in subdivision (2) of this section, and the provisions
and requirements of this chapter applicable to commercial fertilizer shall also apply to fertilizer
material. (2) FERTILIZER MATERIAL. A commercial fertilizer containing one or more of the recognized
plant nutrients, which is used primarily for its plant nutrient content and which either:
a. Contains important quantities of no more...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-22-2.htm - 7K - Match Info - Similar pages
40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns, maintains
or keeps in this state a manufactured home as defined according to subsection (n) of this
section, except a manufactured home that constitutes a part of the inventory of a manufacturer
or dealer, shall pay an annual registration fee of $24 for an owner occupied single wide (one
transportable module) manufactured home, $48 for an owner occupied double wide or larger (two
or more transportable modules) manufactured home, $48 for a commercial single wide (one transportable
module) manufactured home, or $96 for a commercial double wide or larger (two or more transportable
modules) manufactured home, provided, however, that any manufactured home 10 years of age
or greater but less than 20 years of age shall pay 75 percent of the above stated fees, and
any manufactured home 20 years of age or greater shall pay 50 percent of the above stated
fees; and upon payment thereof such owner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-255.htm - 15K - Match Info - Similar pages
|