Source: http://alisondb.legislature.state.al.us/acas/CodeOfAlabama/1975/40-23-4.htm
Timestamp: 2014-11-01 08:51:11
Document Index: 478188699

Matched Legal Cases: ['§3', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§8', '§1', '§1', '§3', '§1', '§1', '§1', '§6', '§12', '§1', '§1', '§1', '§1', '§1']

Section 40-23-4
Section 40-23-4Exemptions.
(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.
(10) The gross proceeds from the sale or sales of fuel and supplies for use or consumption aboard ships, vessels, towing vessels, or barges, or drilling ships, rigs or barges, or seismic or geophysical vessels, or other watercraft (herein for purposes of this exemption being referred to as "vessels") engaged in foreign or international commerce or in interstate commerce; provided, that nothing in this division shall be construed to exempt or exclude from the measure of the tax herein levied the gross proceeds of sale or sales of material and supplies to any person for use in fulfilling a contract for the painting, repair, or reconditioning of vessels, barges, ships, other watercraft, and commercial fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama Department of Conservation and Natural Resources.
a. The name and claim number as shown on a "Medicare" card issued by the United States Social Security Administration.
(Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §§3, 33; Acts 1959, No. 367, p. 958; Acts 1959, No. 371, p. 962; Acts 1961, No. 743, p. 1060; Acts 1961, No. 812, p. 1188; Acts 1963, No. 423, p. 930; Acts 1963, No. 425, p. 943; Acts 1963, No. 571, p. 1193; Acts 1965, 1st Ex. Sess., No. 227, p. 307; Acts 1965, 1st Ex. Sess., No. 245, p. 361; Acts 1965, No. 375, p. 511; Acts 1965, 2nd Ex. Sess., No. 54, p. 80, §§1, 2; Acts 1965, 2nd Ex. Sess., No. 57, p. 83; Acts 1965, 2nd Ex. Sess., No. 123, p. 171; Acts 1966, Ex. Sess., No. 419, p. 564; Acts 1969, No. 1139, p. 2128; Acts 1970, Ex. Sess., No. 16, p. 2616; Acts 1970, Ex. Sess., No. 18, p. 2617; Acts 1971, 3rd Ex. Sess., No. 176, p. 4435, §§1-3; Acts 1973, No. 1169, p. 1966; Acts 1975, No. 1123, p. 2212, §1; Acts 1976, No. 500, p. 627; Acts 1976, No. 505, p. 632; Acts 1977, No. 593, p. 1359; Acts 1980, No. 80-625, p. 1071; Acts 1980, No. 80-626, p. 1077; Acts 1981, No. 81-596, p. 987, §1; Acts 1981, No. 81-677, p. 1102, §1; Acts 1983, No. 83-576, p. 895, §1; Acts 1984, No. 84-315, p. 727; Acts 1985, No. 85-574, p. 880, §1; Acts 1986, No. 86-214, p. 282, §8; Acts 1987, No. 87-742, p. 1439, §1; Acts 1990, No. 90-671, p. 1291; Acts 1991, No. 91-546, p. 988, §1; Acts 1992, No. 92-343, p. 720, §3; Acts 1993, No. 93-305, p. 720, §1; Acts 1994, No. 94-720, p. 1409, §1; Acts 1996, No. 96-544, p. 762, §1; Act 2001-975, 3rd Sp. Sess., p. 908, §6; Act 2009-144, p. 268, §12; Act 2010-514, p. 848, §1; Act 2012-185, p. 298, §1; Act 2012-395, p. 1056, §1; Act 2013-200, p. 391, §1; Act 2014-325, §1.)