Code of Alabama

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31-9-17
Section 31-9-17 Exemption from tort liability of persons granting license or privilege for
use of real estate, etc., for shelters. Any person owning or controlling real estate or other
premises who voluntarily and without compensation grants a license or privilege, or otherwise
permits the designation or use of the whole or any part or parts of such real estate or premises
for the purpose of sheltering persons during an actual disaster or an actual, impending, mock,
or practice attack, shall, together with his successors in interest, if any, not be civilly
liable for negligently causing the death of, or injury to, any person on or about such
real estate or premises, or for the loss of, or damage to, the property of such person. (Acts
1955, No. 47, p. 267, §17.)...
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40-22-1
Section 40-22-1 Deeds, bills of sale, etc. (a) Except as set out in subsection (b), no deed,
bill of sale, or other instrument of like character which conveys any real or personal
property within this state or which conveys any interest in any such property shall be received
for record unless the privilege or license tax is paid prior to the instrument being offered
for record as provided in subsection (c). (b) No privilege or license tax shall be required
for any of the following: (1) The transfer of mortgages on real or personal property
within this state upon which the mortgage tax has been paid. (2) Deeds or instruments executed
for a nominal consideration for the purpose of perfecting the title to real estate. (3) The
re-recordation of corrected mortgages, deeds, or instruments executed for the purpose of perfecting
the title to real or personal property, specifically, but not limited to, corrections
of maturity dates thereof, and deeds and other instruments or conveyances,...
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40-23-1
F.O.B. point and regardless of who selects the method of transportation, and regardless of
by whom or the method by which freight, postage, or other transportation charge is paid. Provided
further that, where billed as a separate item to and paid by the purchaser, the freight, postage,
or other transportation charge paid to a common carrier or the U.S. Postal Service is not
a part of the selling price. (6) GROSS PROCEEDS OF SALES. The value proceeding or accruing
from the sale of tangible personal property, and including the proceeds from the sale
of any property handled on consignment by the taxpayer, including merchandise of any kind
and character without any deduction on account of the cost of the property sold, the cost
of the materials used, labor or service cost, interest paid, any consumer excise taxes that
may be included within the sales price of the property sold, or any other expenses whatsoever,
and without any deductions on account of losses; provided, that cash...
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6-5-155.1
Section 6-5-155.1 Definitions. The following words and phrases when used in this division shall
have the meanings given to them in this section unless the context clearly indicates otherwise:
(1) COMMUNITY-BASED ORGANIZATION. Any group, whether incorporated or unincorporated, affiliated
with or organized for the benefit of one or more communities or neighborhoods containing an
alleged drug-related nuisance, or any group organized to improve the quality of life in a
residential area containing the alleged drug-related nuisance. (2) CONTROLLED SUBSTANCE ACTS.
The provisions of Sections 20-2-1 et seq., known as the "Alabama Uniform Controlled Substance
Act," and Sections 13A-12-201 et seq., known as "The Drug Predator Control Act of
1987," and Sections 13A-12-210 et seq., known as "The Drug Crimes Amendments Act
of 1987." (3) DRUG-RELATED NUISANCE. a. Any property, in whole or in part, used or intended
to be used to facilitate any violation of the controlled substance acts or any similar...

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22-18-50
or procedures related to specific employees or other matters related to the Commission's internal
personnel practices and procedures; c. Current, threatened, or reasonably anticipated litigation;
d. Negotiation of contracts for the purchase or sale of goods, services, or real estate; e.
Accusing any person of a crime or formally censuring any person; f. Disclosure of trade secrets
or commercial or financial information that is privileged or confidential; g. Disclosure of
information of a personal nature where disclosure would constitute a clearly unwarranted
invasion of personal privacy; h. Disclosure of investigatory records compiled for law
enforcement purposes; i. Disclosure of information related to any investigatory reports prepared
by or on behalf of or for use of the Commission or other committee charged with responsibility
of investigation or determination of compliance issues pursuant to the Compact; or j. Matters
specifically exempted from disclosure by federal or member...
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40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) BUSINESS. All activities relating
to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons for use or
consumption in industrial processes and not primarily for human consumption. (4) GROSS RECEIPTS.
The value proceeding or accruing from the furnishing of utility services, all receipts actual
and accrued, without any deduction on account of the cost of the utility services sold, the
cost of the materials used, labor or service cost, interest paid, or any other expense whatever,
and without any deductions on account of losses. (5) GROSS SALES. The value proceeding or
accruing from the furnishing of utility services, and including the proceeds from the sale
of any utility services handled on consignment by the taxpayer,...
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8-20-4
carriers. q. To offer any refunds or other types of inducements to any person for the purchase
of new motor vehicles of a certain line make to be sold to the state or any political subdivision
thereof without making the same offer to all other new motor vehicle dealers in the same line
make within the state. r. To release to any outside party, except under subpoena, or as otherwise
required by law or in an administrative, judicial, or arbitration proceeding, any business,
financial, or personal information which may be from time to time provided by the dealer
to the manufacturer, without the express written consent of the dealer. s. To own an interest
in a new motor vehicle dealership, to operate or control a dealership, to make direct sales
or leases of new motor vehicles to the public in Alabama, or to own, operate, or control a
facility for performance of motor vehicle warranty or repair service work, except as follows:
1. The manufacturer or distributor is owning or operating...
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37-11A-1
by the Governor, or upon its otherwise becoming a law, and when the State of Mississippi ratifies
the compact. Article III. For purposes of this compact, the following terms shall have the
following meanings: (1) Person means an individual, a corporation, a partnership, or any other
entity. (2) Railroad means a common carrier by railroad as defined in Section 1(3) of Part
I of the Interstate Commerce Act [codified as 49 U.S.C. §1(3)]. (3) Railroad properties and
facilities mean any real or personal property or interest in property which is owned,
leased, or otherwise controlled by a railroad or other person, including, without limitation,
the authority, and which are used or are useful in rail transportation service, including,
without limiting the generality of the foregoing: a. Track, roadbed, and related structures,
including rail, ties, ballast, other track materials, grading, tunnels, bridges, trestles,
culverts, elevated structures, stations, office buildings used for operating...
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40-27-1
a tax measured in any way by the capital of a corporation considered in its entirety. 6. "Gross
receipts tax" means a tax, other than a sales tax, which is imposed on or measured by
the gross volume of business, in terms of gross receipts or in other terms, and in the determination
of which no deduction is allowed which would constitute the tax an income tax. 7. "Sales
tax" means a tax imposed with respect to the transfer for a consideration of ownership,
possession or custody of tangible personal property or the rendering of services measured
by the price of the tangible personal property transferred or services rendered and
which is required by state or local law to be separately stated from the sales price by the
seller, or which is customarily separately stated from the sales price, but does not include
a tax imposed exclusively on the sale of a specifically identified commodity or article or
class of commodities or articles. 8. "Use tax" means a nonrecurring tax, other than
a...
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13A-7-1
Section 13A-7-1 Definitions. The following definitions are applicable to this article: (1)
BUILDING. Any structure which may be entered and utilized by persons for business, public
use, lodging or the storage of goods, and such term includes any vehicle, aircraft or watercraft
used for the lodging of persons or carrying on business therein, and such term includes any
railroad box car or other rail equipment or trailer or tractor trailer or combination thereof.
Where a building consists of two or more units separately occupied or secure, each shall be
deemed both a separate building and a part of the main building. (2) DWELLING. A building
which is used or normally used by a person for sleeping, living or lodging therein. (3) ENTER
OR REMAIN UNLAWFULLY. A person "enters or remains unlawfully" in or upon premises
when he is not licensed, invited or privileged to do so. A person who, regardless of his intent,
enters or remains in or upon premises which are at the time open to the public...
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