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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
20-2-190
Section 20-2-190 Penalties; sale of ephedrine, etc.; Alabama Drug Abuse Task Force. (a) Any
person who manufactures, sells, transfers, receives, or possesses a listed precursor chemical
violates this article if the person: (1) Knowingly fails to comply with the reporting requirements
of this article; (2) Knowingly makes a false statement in a report or record required by this
article or the rules adopted thereunder; (3) Is required by this article to have a listed
precursor chemical license or permit, and is a person as defined by this article, and knowingly
or deliberately fails to obtain such a license or permit. An offense under this subsection
shall constitute a Class C felony. (b) Notwithstanding the provisions of Section 20-2-188,
a person who possesses, sells, transfers, or otherwise furnishes or attempts to solicit another
or conspires to possess, sell, transfer, or otherwise furnish a listed precursor chemical
or a product containing a precursor chemical or ephedrine or...
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10A-5A-1.07
Section 10A-5A-1.07 Application of partnership provisions to limited liability companies; classification
for federal income tax purposes. Subject to Section 10A-5A-3.01: (a) The terms "partnership"
and "limited partnership," when used in any chapter or title other than the Alabama
Limited Liability Company Law of 2014, the Alabama General Partnership Law, and the Alabama
Limited Partnership Law, and any successors of those laws, include a limited liability company
organized under this chapter, unless the context requires otherwise. (b) Notwithstanding subsection
(a), for purposes of taxation, other than Chapter 14A of Title 40, a limited liability company
or foreign limited liability company shall be treated as a partnership unless it is classified
otherwise for federal income tax purposes, in which case it shall be classified in the same
manner as it is for federal income tax purposes. (Act 2014-144, p. 265, §1; Act 2015-165,
§1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-5A-1.07.htm - 1K - Match Info - Similar pages
10A-5-9.05
Section 10A-5-9.05 Applicability of Article 11 of Chapter 2; merger and conversion provisions
to limited liability companies REPEALED IN THE 2014 REGULAR SESSION BY ACT 2014-144 EFFECTIVE
JANUARY 1, 2017. To the extent applicable, the provisions and requirements of Article 11,
commencing with Section 10A-2-11.01, of Chapter 2, relating to mergers of corporations, shall
apply to mergers between corporations, domestic limited liability companies, and other business
entities as defined by this chapter. Domestic limited liability companies and other business
entities shall be treated as corporations for the purposes of applying the procedures, requirements,
and effects prescribed in that article. (Acts 1993, No. 93-724, p. 1425, §58; §10-12-58;
amended and renumbered by Act 2009-513, p. 967, §242.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-5-9.05.htm - 1K - Match Info - Similar pages
10-12-14
Section 10-12-14 Existence of limited liability company. All provisions of Title 10 have been
repealed or transferred to Title 10A, effective January 1, 2011. (Acts 1993, No. 93-724, p.
1425, §14; Act 97-920, 1st Ex. Sess., p. 312, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10-12-14.htm - 549 bytes - Match Info - Similar pages
10-12-23
Section 10-12-23 Limited liability company property. All provisions of Title 10 have been repealed
or transferred to Title 10A, effective January 1, 2011. (Acts 1993, No. 93-724, p. 1425, §23.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10-12-23.htm - 500 bytes - Match Info - Similar pages
10-8A-1001
Section 10-8A-1001 Registered limited liability partnerships. All provisions of Title 10 have
been repealed or transferred to Title 10A, effective January 1, 2011. (Acts 1996, No. 96-528,
p. 685, §1.)...
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10-8A-1002
Section 10-8A-1002 Name of registered limited liability partnership. All provisions of Title
10 have been repealed or transferred to Title 10A, effective January 1, 2011. (Acts 1996,
No. 96-528, p. 685, §1.)...
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10-8A-1010
Section 10-8A-1010 Professional registered limited liability partnership provisions. All provisions
of Title 10 have been repealed or transferred to Title 10A, effective January 1, 2011. (Acts
1996, No. 96-528, p. 685, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10-8A-1010.htm - 532 bytes - Match Info - Similar pages
10-8A-1109
Section 10-8A-1109 Taxation of registered limited liability partnership. All provisions of
Title 10 have been repealed or transferred to Title 10A, effective January 1, 2011. (Acts
1996, No. 96-528, p. 685, §1.)...
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