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10-9B-1105
Section 10-9B-1105 Merger of limited partnerships and business entities. All provisions of
Title 10 have been repealed or transferred to Title 10A, effective January 1, 2011. (Act 97-921,
1st Ex. Sess., p. 335, §1.)...
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10-8A-905
Section 10-8A-905 Merger of partnerships and business entities. 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have been repealed or transferred to Title 10A, effective January 1, 2011.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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10A-1-8.01
Section 10A-1-8.01 Conversion of business and nonprofit entities. (a) A conversion of an entity
may be accomplished as provided in this section: (1) CORPORATIONS. a. The terms and conditions
of a plan of conversion of a corporation, other than a nonprofit corporation, must be approved
in accordance with the procedures and by the stockholder vote required by Article 9 of Chapter
2A. If the governing documents provide for approval of a conversion by less than all of a
corporation's stockholders, approval of the conversion shall constitute corporate action subject
to appraisal rights pursuant to Article 13 of Chapter 2A. No conversion of a corporation to
a general or limited partnership may be effected without the consent in writing of each stockholder
who will have personal liability with respect to the converted entity, notwithstanding any
provision in the governing documents of the converting corporation providing for less than
unanimous stockholder approval for the conversion. b. The...
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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been repealed or transferred to Title 10A, effective January 1, 2011.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-1006
Section 10-8A-1006 Registration of foreign 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of Title 10 have been repealed or transferred to Title 10A, effective January 1, 2011.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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10-15-4
Section 10-15-4 Mergers of business entities. All provisions of Title 10 have been repealed
or transferred to Title 10A, effective January 1, 2011. (Act 2000-211, p. 279, §3.)...
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10-12-19
Section 10-12-19 Business transactions of a member with the 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, §19.)...
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10-15-3
Section 10-15-3 Conversions of business entities; documentation and filing requirements; effective
date of conversion; effects of conversion. All provisions of Title 10 have been repealed or
transferred to Title 10A, effective January 1, 2011. (Act 2000-211, p. 279, §2.)...
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10A-1-1.03
Section 10A-1-1.03 Definitions. As used in this title, unless the context otherwise requires,
the following terms mean: (1) AFFILIATE. A person who controls, is controlled by, or is under
common control with another person. An affiliate of an individual includes the spouse, or
a parent or sibling thereof, of the individual, or a child, grandchild, sibling, parent, or
spouse of any thereof, of the individual, or an individual having the same home as the individual,
or a trust or estate of which an individual specified in this sentence is a substantial beneficiary;
a trust, estate, incompetent, conservatee, protected person, or minor of which the individual
is a fiduciary; or an entity of which the individual is director, general partner, agent,
employee or the governing authority or member of the governing authority. (2) ASSOCIATE. When
used to indicate a relationship with: (A) a domestic or foreign entity for which the person
is: (i) an officer or governing person; or (ii) a beneficial...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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