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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
22-27-3
Section 22-27-3 Authority of local governing bodies as waste collections and disposal; household
exemptions; state regulatory program. (a) Generally. (1) The county commission or municipal
governing body may, and is hereby authorized to, make available to the general public collection
and disposal facilities for solid wastes in a manner acceptable to the department. The county
commission or municipal governing body may provide such collection or disposal services by
contract with private or other controlling agencies and may include house-to-house service
or the placement of regularly serviced and controlled bulk refuse receptacles within reasonable
(generally less than eight miles) distance from the farthest affected household and the wastes
managed in a manner acceptable to the department. (2) Any county commission or municipal governing
body providing services to the public under this article shall have the power and authority
by resolution or ordinance to adopt rules and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-3.htm - 11K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
41-4-33.1
Section 41-4-33.1 State-owned surplus property transferred to volunteer fire departments; determination
by Forestry Commission; approval by department; penalty for unauthorized use; final disposition
of property. (a) All surplus property owned by the state to be disposed of by sale at auction
by the Finance Department shall first be screened by the Forestry Commission to determine
if such property may be of use by volunteer fire departments for specific use in fire suppression
activities. If the Forestry Commission finds such property to be useful for such purposes,
then, with the approval of the state Finance Director, such property shall be transferred
to the Forestry Commission. All such property shall be loaned to the volunteer fire departments.
(b) Any property transferred to a volunteer fire department under the provisions of this section
shall be used exclusively for fire protection purposes. The use of any such property other
than on the business of the volunteer fire...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-4-33.1.htm - 1K - Match Info - Similar pages
45-3-140.07
Section 45-3-140.07 Transfer of funds upon dissolution or abandonment of volunteer fire department.
Upon dissolution or abandonment of any eligible volunteer fire department, any remaining funds
derived from this article or any assets purchased with funds derived from this article, after
all lawful indebtedness has been satisfied, shall be transferred to the county commission.
The county commission shall transfer the funds in the following manner: If a volunteer fire
department is abandoned or dissolved, funds shall be equally divided and transferred to the
remaining volunteer fire departments in good standing with the Barbour County Firefighter's
Association and State Forestry Commission. (Act 2007-272, p. 366, ยง8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-140.07.htm - 1K - Match Info - Similar pages
22-18-60
Section 22-18-60 Definitions. For the purposes of this article, the following terms shall have
the following meanings: (1) ACCS. The Alabama Community College System. (2) ASSOCIATIONS.
The Alabama Association of Rescue Squads or the Alabama Association of Volunteer Fire Departments.
(3) EMERGENCY MEDICAL SERVICES PERSONNEL (EMSP). All recognized levels of personnel licensed
by the Alabama Department of Public Health, who have met all primary and/or renewal educational
requirements set by the Alabama Department of Public Health, and are allowed to provide medical
care within the level of their scope of practice granted by the Office of Emergency Medical
Services (OEMS) within the Alabama Department of Public Health. (4) FIRE COLLEGE. The Alabama
Fire College. (5) STUDENT. A student enrolled in an emergency medical services certification
program at a member institution of the Alabama Community College System, the Alabama Fire
College, or the University of South Alabama. (6) VOLUNTEER...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-18-60.htm - 1K - Match Info - Similar pages
45-23-140
Section 45-23-140 Fire protection program. (a) The County Commission of Dale County is authorized,
when the need exists, to provide protection against forest fires in Dale County by participating
in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified.
(b)(l) After the Dale County Commission has determined that such a need does exist in Dale
County, the county commission may, in the manner hereinafter specified, provide for a financial
charge or tax to be paid by the owners of forest lands located in Dale County for use of the
land for timber growing purposes amounting to the whole or any part of the cost of such fire
protection program, but not in excess of ten cents ($0.10) per acre, provided such financial
charge or tax is not greater than the benefit accruing to such forest lands due to availability
of such fire protection. (2) "Forest lands" as used in this section, shall mean
any land which supports a forest growth, or which under...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-140.htm - 4K - Match Info - Similar pages
6-5-332
Section 6-5-332 Persons rendering emergency care etc., at scene of accident, etc. (a) When
any doctor of medicine or dentistry, nurse, member of any organized rescue squad, member of
any police or fire department, member of any organized volunteer fire department, Alabama-licensed
emergency medical technician, intern, or resident practicing in an Alabama hospital with training
programs approved by the American Medical Association, Alabama state trooper, medical aidman
functioning as a part of the military assistance to safety and traffic program, chiropractor,
or public education employee gratuitously and in good faith, renders first aid or emergency
care at the scene of an accident, casualty, or disaster to a person injured therein, he or
she shall not be liable for any civil damages as a result of his or her acts or omissions
in rendering first aid or emergency care, nor shall he or she be liable for any civil damages
as a result of any act or failure to act to provide or arrange for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-5-332.htm - 5K - Match Info - Similar pages
45-3-140.06
Section 45-3-140.06 Disposition of funds. Funds paid to the county volunteer fire departments
shall only be expended for fire protection services, including training, supplies, and equipment.
The funds may also be expended to purchase insurance, including liability insurance, to insure
coverage of acts or omissions which are directly related to the functions of a volunteer fire
department which are committed by a volunteer fire department and the personnel of a volunteer
fire department. The funds may not be expended for salaries, food, drink, social activities,
or fund raising activities. After receiving the funds, the volunteer fire departments shall
keep accurate records to verify that the funds were properly expended. Should the Barbour
County Commission, in its sole discretion, find or determine that funds provided by this article
have been improperly expended by an eligible volunteer fire department, the department that
has improperly expended the funds shall reimburse and refund...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-140.06.htm - 1K - Match Info - Similar pages
45-35-140.05
Section 45-35-140.05 Disposition of funds. Funds paid to eligible volunteer fire departments
and the association shall only be expended for fire protection, including training, supplies,
and equipment. The funds may also be expended to purchase insurance, including liability insurance,
to insure coverage of acts or omissions which are directly related to the functions of a volunteer
fire department which are committed by a volunteer fire department or the personnel of a volunteer
fire department, or both. The funds may not be expended for salaries, food, drink, social
activities, or fund-raising activities. After receiving the funds, the volunteer fire departments
and association shall keep accurate records to verify that the funds were properly expended.
By September 15th of each year, the departments and association shall file a form with the
county commission detailing the expenditure of all funds during the previous 12 months. The
filing shall also account for all unspent funds and...
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