§ 8-22-1 Short title
§ 8-22-2 Legislative findings
§ 8-22-3 Legislative declaration and intent
§ 8-22-4 Definitions
§ 8-22-5 Oil transfer price disclosure required
§ 8-22-6 Certain below cost fuel sales prohibited
§ 8-22-7 Certain below cost fuel transfers prohibited
§ 8-22-8 Certain sales and transfer price differentials authorized
§ 8-22-9 Unlawful acts generally
§ 8-22-10 Below cost combined selling price of motor fuel and promotional gifts, etc., prohibited
§ 8-22-11 Sales between wholesalers
§ 8-22-12 Applicability of chapter generally
§ 8-22-13 Competitive sales, etc
§ 8-22-14 Contracts violative of chapter rendered void and unenforceable
§ 8-22-15 Determination of cost to wholesaler, etc
§ 8-22-17 Equity action by person injured from violation of chapter authorized; injunctive relief; damages; attorneys fees; jurisdiction
§ 8-22-16 Penalties
§ 8-22-18 Prima facie showing of violation of chapter

Terms Used In Alabama Code > Title 8 > Chapter 22

  • 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.
  • Alabama affiliated group: means a group of corporations, each member of which is subject to tax under Section 40-18-31 and Public Law 86-272 (15 U. See Alabama Code 40-18-39
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • circuit: means judicial circuit. See Alabama Code 30-3D-608
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • corporation: The term includes associations, joint stock companies, and any other entity classified as an association taxable as a corporation for federal income tax purposes. See Alabama Code 40-18-1
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • department: The Department of Industrial Relations of the State of Alabama or any department, bureau, or commission as may lawfully succeed to the powers and duties of the department relating to mining operations. See Alabama Code 40-23-1
  • 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.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • 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
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • oath: includes affirmation. See Alabama Code 30-3D-608
  • paid: For the purpose of deductions and credits hereinafter provided for with respect to income tax means paid or accrued or paid or incurred, and the terms paid or accrued and paid or incurred shall be construed according to the method of accounting on the basis of which the net income is computed under this chapter. See Alabama Code 40-18-1
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: Individuals, firms, partnerships, companies, corporations, associations, trustees, receivers, the State of Alabama, and any of its agencies, authorities, boards, bureaus, commissions, departments, and instrumentalities, each incorporated municipality and any agencies, authorities, boards, bureaus, commissions, and departments of such municipalities, and the several counties of the State of Alabama and any agencies, authorities, boards, bureaus, commissions, and departments of such counties, and any other political subdivisions of the State of Alabama by whatever name or description. See Alabama Code 40-18-90
  • person: Any individual, trust, estate, corporation, association, disregarded entity, or subchapter K entity. See Alabama Code 40-18-1
  • personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 30-3D-608
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • PROCEEDS FROM A WAGER: Those proceeds as described in 26 U. See Alabama Code 40-18-90
  • real property: includes lands, tenements and hereditaments. See Alabama Code 30-3D-608
  • reclamation: The reconditioning or rehabilitation of affected land in accordance with the requirements of this article. See Alabama Code 40-23-1
  • state: The State of Alabama. See Alabama Code 40-18-90
  • SURFACE MINING: The mining of clay, sand, gravel, ores, and other minerals except chert (or similar type pits from which construction materials are obtained, which involve five acres or less and do not involve excavation below the surrounding area in such a way as to create a pit that will accumulate water), limestone, marble, dolomite, and coal, by removing the overburden lying above natural deposits thereof and mining directly from the natural deposits thereby exposed or by mining directly from deposits lying exposed in their natural state. See Alabama Code 40-23-1
  • TAXABLE YEAR: The calendar year or the fiscal year ending during the calendar year upon the basis of which net income is computed, or a period of less than 12 months resulting from a change in accounting period as provided in Section 40-18-30. See Alabama Code 40-18-1
  • taxpayer: Any person subject to a tax imposed by this chapter, or whose income is, in whole or in part, subject to a tax imposed by this chapter. See Alabama Code 40-18-1
  • trust: Any entity which is a trust for federal income tax purposes. See Alabama Code 40-18-1
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 30-3D-608
  • Venue: The geographical location in which a case is tried.
  • WINNINGS SUBJECT TO WITHHOLDING: Proceeds from a wagering transaction in those amounts and sources as defined in 26 U. See Alabama Code 40-18-90
  • writing: includes typewriting and printing on paper. See Alabama Code 30-3D-608