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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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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15-22-110
Section 15-22-110 Short title. This article may be known and cited as the Scottsboro Boys Act.
(Act 2013-81, p. 180, §1.)...
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15-22-90
Section 15-22-90 Short title. This article may be known and cited as "The Rosa Parks Act."
(Act 2006-544, p. 1261, §1.)...
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13A-10-150
Section 13A-10-150 Short title. This article shall be known and may be cited as "The Anti-Terrorism
Act of 2002." (Act 2002-431, p. 1126, §1.)...
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13A-10-50
Section 13A-10-50 Short title. This article shall be known and cited as the "Officer Keith
E. Houts Act." (Act 2009-616, p. 1779, §1.)...
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13A-11-151
Section 13A-11-151 Short title. This article may be known and cited as the "Farm Animal,
Crop, and Research Facilities Protection Act." (Act 2002-505, p. 1307, §1.)...
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13A-6-150
Section 13A-6-150 Short title. This article shall be known and may be cited as the Representatives
Jack Williams and Merika Coleman Act. (Act 2010-705, p. 1708, §1.)...
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13A-8-50
Section 13A-8-50 Short title. This article shall be known and cited as "The Pharmacy Robbery
Act of 1982." (Acts 1982, No. 82-434, §1.)...
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20-2-140
Section 20-2-140 Short title. This article shall be known and may be cited as the Imitation
Controlled Substances Act. (Acts 1982, No. 82-426, p. 670, §1.)...
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