§ 40-23-1 Definitions; transactions considered or not considered sales
§ 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds
§ 40-23-2.1 Only one municipal or county sales, etc., tax collected on same sale; payment to improper locality
§ 40-23-3 Exclusion of certain municipal privilege license taxes
§ 40-23-4 Exemptions
§ 40-23-4.1 Certain drugs exempt
§ 40-23-4.2 Food stamp purchases exempt
§ 40-23-4.3 Exemption form for certain agricultural purposes
§ 40-23-4.4 Exemption form for equipment for certain commercial fishing vessels
§ 40-23-5 Certain organizations and vendors exempt from payment of state, county, and municipal sales and use taxes
§ 40-23-6 License required to engage in business; one-time surety bond
§ 40-23-6.1 Reasonable cause for suspension, revocation, etc., of license
§ 40-23-7 Taxes due monthly; filing of reports; estimated payments authorized; election to file quarterly, semi-annually, or annually; extension of time for making return
§ 40-23-8 Cash sales and credit collections to be reported
§ 40-23-9 Records to be kept
§ 40-23-10 Reports under oath
§ 40-23-11 Penalty for failure to make reports or keep records
§ 40-23-12 Penalty for willful refusal to make reports or permit examination of records
§ 40-23-24 Itinerant vendors to file bond
§ 40-23-25 Person selling out or quitting business to file return; part of purchase money to be withheld
§ 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax on retail consumer
§ 40-23-27 Violator may be restrained from continuing in business
§ 40-23-28 Sales tax an additional tax
§ 40-23-30 Administration and enforcement of division; appointment, etc., of agents, etc
§ 40-23-31 Department to make rules and regulations
§ 40-23-34 Proceeds of tax to be deposited in Treasury
§ 40-23-35 Disposition of revenues from tax
§ 40-23-36 Discounts
§ 40-23-37 Agricultural machinery and equipment – Tax imposed; rate
§ 40-23-38 Agricultural machinery and equipment – Enforcement; application of administrative provisions of this division
§ 40-23-39 Refund of sales taxes paid on certain property purchased in state for export to foreign country; certain passenger vehicles and trucks exempt from sales and use taxes

Terms Used In Alabama Code > Title 40 > Chapter 23 > Article 1 > Division 1

  • administrator: The director of the plans and programs of the Department of Conservation and Natural Resources. See Alabama Code 9-7A-2
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • ALLOCATED FUNDS: That portion of the funds appropriated to the commission that are allocated by the commission to the soil and water conservation district in each county of the state. See Alabama Code 9-8A-1
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • applicant: Any county, or municipality; or state, county or municipal agency having legal authority to hold title to real property, or any combination of the above named entities. See Alabama Code 9-7A-2
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • AUTHORIZED INVESTMENTS: Bonds or other obligations of, or guaranteed by, the United States of America or the state, or interest bearing bank and savings and loan association deposits or obligations, obligations of any agency of the United States of America, any obligations in which a state chartered savings and loan association may invest its funds, any agreement to repurchase any of the foregoing, or any thereof. See Alabama Code 9-8A-1
  • board: The Alabama Liquefied Petroleum Gas Board. See Alabama Code 9-17-100
  • board: The Office of State Planning and Federal Programs established pursuant to Sections 41-9-205 through 41-9-214. See Alabama Code 9-7-10
  • branch: A local unit of an LP-gas business that is one or more of the following:

    a. See Alabama Code 9-17-100

  • COASTAL AREA: The coastal waters, including the lands therein and thereunder, and the adjacent shorelands, including the waters therein and thereunder, strongly influenced by each and in proximity to the shorelines of Alabama and including transitional and intertidal areas, salt marshes, wetlands, and beaches. See Alabama Code 9-7-10
  • COASTAL WATERS: Those waters, adjacent to the shoreline, which contain a measurable quantity or percentage of sea water, including but not limited to, sounds, bays, lagoons, bayous, ponds and estuaries. See Alabama Code 9-7-10
  • commission: The Alabama Agricultural and Conservation Development Commission organized pursuant to the provisions of the Constitution of Alabama of 1901, as amended, and this chapter. See Alabama Code 9-8A-1
  • commissioner: The Commissioner of the Department of Conservation and Natural Resources. See Alabama Code 9-7A-2
  • Conviction: A judgement of guilt against a criminal defendant.
  • COST-SHARE GRANT: An award of money made pursuant to the terms of this chapter with no requirement that such money be repaid except in the events outlined herein. See Alabama Code 9-8A-1
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • department: The Alabama Department of Environmental Management. See Alabama Code 9-7-10
  • Dependent: A person dependent for support upon another.
  • ELIGIBLE PERSON: An individual, partnership, family-owned corporation the owners of all the stock of which are related by blood or marriage, estate, or trust who, as an owner, landlord, lessee, tenant or sharecropper, participates in the operation of (1) a farm lying within a soil and water conservation district, or (2) a tract of land devoted to the growth of timber lying within a soil and water conservation district. See Alabama Code 9-8A-1
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • ESTUARINE SANCTUARY: A research area which may include any part or all of an estuary, adjoining transitional areas and adjacent uplands, constituting to the extent feasible a natural unit, set aside to provide scientists and students the opportunity to examine over a period of time the ecological relationships within the area. See Alabama Code 9-7-10
  • estuary: That part of a river or stream or other body of water having unimpaired connection with the open sea, where the sea water is measurably diluted with fresh water derived from land drainage. See Alabama Code 9-7-10
  • Ex officio: Literally, by virtue of one's office.
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiduciary: A trustee, executor, or administrator.
  • fund: The Alabama Recreation Capital Development Assistance Fund. See Alabama Code 9-7A-2
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • governor: The Governor of the state. See Alabama Code 9-8A-1
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.
  • IN-KIND CONTRIBUTIONS: In-kind contributions represent the value of contributions provided by the applicant, other public agencies and institutions, and private organizations and individuals which directly benefit and are specifically identifiable to the project. See Alabama Code 9-7A-2
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • landowner: Any person, firm, or corporation holding title to land lying within a soil and water conservation district. See Alabama Code 9-8A-1
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • license tax: as used in this title , shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude any license tax otherwise prescribed. See Alabama Code 40-12-344
  • LIQUEFIED PETROLEUM GAS: Any material having vapor pressure not exceeding that allowed for commercial propane composed predominantly of the following hydrocarbons, either by themselves or as mixtures: propane, propylene, butanes (normal butane or isobutane), and butylenes. See Alabama Code 9-17-100
  • LIQUEFIED PETROLEUM GAS RESEARCH AND EDUCATION FUND: A fund created to finance activities relating to research, development, and the implementation of marketing, advertising, and informational programs relating to LP-gas directed toward the consumer as well as for the education of industrial members and employees. See Alabama Code 9-17-100
  • LIQUEFIED PETROLEUM GAS SYSTEM: Any assembly consisting of one or more containers with a means for conveying LP-gas from the container(s) to dispensing or consuming devices (either continuously or intermittently) and which incorporates components intended to achieve control of quality, flow, pressure, or state (either liquid or vapor). See Alabama Code 9-17-100
  • LOCAL PROJECT: Any program of a county, municipality or agency thereof, either individually or jointly, for the planning, acquisition of title or interest in real property, and development of facilities, providing thereby for recreational uses. See Alabama Code 9-7A-2
  • LP-GAS: Liquefied petroleum gas. See Alabama Code 9-17-100
  • lpg: Liquefied petroleum gas. See Alabama Code 9-17-100
  • MANAGEMENT PROGRAM: Such term includes, but is not limited to, a comprehensive statement in words, maps, illustrations or other media of communication, prepared and adopted by the state in accordance with the provisions of this chapter, setting forth objectives, policies and standards to guide public and private users of lands and waters in the coastal area. See Alabama Code 9-7-10
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • month: means a calendar month. See Alabama Code 1-1-1
  • oath: includes affirmation. See Alabama Code 1-1-1
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • person: Every natural person, firm, copartnership, association, or corporation. See Alabama Code 9-17-100
  • person: Any and all persons, natural or artificial, including, but not limited to, any individual, partnership, association, society, joint stock company, firm, company, corporation, institution, trust, estate, other legal entity or business organization or any state or local governmental entity and any successor of the foregoing. See Alabama Code 9-7-10
  • personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 1-1-1
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Probate: Proving a will
  • PROGRAM YEAR: The period from October 1 to September 30. See Alabama Code 9-8A-1
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Quorum: The number of legislators that must be present to do business.
  • real property: includes lands, tenements and hereditaments. See Alabama Code 1-1-1
  • RECREATIONAL LAND: Land and appurtenances thereto used for, or susceptible to recreational use. See Alabama Code 9-7A-2
  • RECREATIONAL USE: Participation in or observation of outdoor activities by the general public including, but not limited to, hunting, fishing, water sports, aerial sports, hiking, camping, winter sports, animal or vehicular riding and any related activity. See Alabama Code 9-7A-2
  • RED TAG: A red card or device containing an official printed notice of the condemnation of a liquefied petroleum gas system or any connected or disconnected LP-gas component, LP-gas storage container, LP-gas container appurtenance, or LP-gas motor vehicle, transport, or delivery unit placed as a result of a violation of the liquefied petroleum gas safety code provisions and regulations, or as a result of a mechanical defect found on the LP-gas motor vehicle, transport, or delivery unit that could cause a danger to the public if allowed to continue to operate. See Alabama Code 9-17-100
  • SOIL AND WATER CONSERVATION DISTRICT: A governmental subdivision of this state and a public body corporate and politic organized pursuant to Article 2 of Chapter 8 of Title 9. See Alabama Code 9-8A-1
  • SOIL AND WATER CONSERVATION PRACTICES: The measures approved by the commission and applied to the land that prevent soil erosion in the state or improve the quality of water from agricultural sources in the state or improve the forest resources of the state. See Alabama Code 9-8A-1
  • state: The State of Alabama. See Alabama Code 9-8A-1
  • STATE PROJECT: Any program of a state agency, board, authority or commission either individually or jointly, for the planning, acquisition of title or interest in real property, and development of facilities; providing thereby for recreational uses or for research or other educational studies deemed necessary to assist in implementing this chapter. See Alabama Code 9-7A-2
  • STATE SOIL AND WATER CONSERVATION COMMITTEE: The agency of the state established and existing pursuant to Section 9-8-22. See Alabama Code 9-8A-1
  • Statute: A law passed by a legislature.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • WATER USE: Activities which are conducted in or on the water, but such term does not mean or include the establishment of any water quality standard or criteria or the regulation of the discharge or runoff of water pollutants except the standards, criteria or regulations which are incorporated in any program as required by the provisions of this chapter. See Alabama Code 9-7-10