Code of Alabama

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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
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10A-2-1.40
Section 10A-2-1.40 Definitions applicable to business corporations. In this chapter: REPEALED
IN THE 2019 REGULAR SESSION BY ACT 2019-94 EFFECTIVE JANUARY 1, 2020. THIS IS NOT IN THE CURRENT
CODE SUPPLEMENT. (1) "Articles of incorporation" include amended and restated articles
of incorporation and, in the case of a corporation existing on January 1, 1981, its certificate
of incorporation, including any amended certificate, and also include, except where the context
otherwise requires, articles of merger. The term "articles of incorporations" as
used in this chapter is synonymous with the term "certificate of formation" employed
in Chapter 1. (2) "Authorized shares" means the shares of all classes a domestic
or foreign business corporation is authorized to issue. (3) "Corporation" or "domestic
corporation" means a business corporation, which is not a foreign corporation, incorporated
under or subject to the provisions of this chapter. (4) "Distribution" means a direct
or indirect...
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8-12-7
Section 8-12-7 Registrability. (a) A mark by which the goods, services, or business of any
applicant for registration may be distinguished from the goods, services, or business of others
shall not be registered if it: (1) Consists of or comprises immoral, deceptive, or scandalous
matter; (2) Consists of or comprises matter which may disparage or falsely suggest a connection
with a person, living or dead, institutions, beliefs, or national symbols, or bring them into
contempt or disrepute; (3) Consist of or comprises the flag or coat of arms or other insignia
of the United States, of any state or municipality or of any foreign nation, or any simulation
thereof; (4) Consists of, comprises or includes the name, signature, or portrait of any living
individual, except with his written consent; (5) Consists of a mark which: a. When applied
to the goods, services, or business of the applicant, is merely descriptive or deceptively
misdescriptive of them; or b. When applied to the goods,...
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10A-8A-9.08
Section 10A-8A-9.08 Filings required for merger; effective date. (a) After each constituent
organization has approved the plan of merger, a statement of merger must be signed on behalf
of: (1) each constituent partnership, as provided in Section 10A-8A-2.03(a); and (2) each
other constituent organization, as provided by its governing statute. (b) A statement of merger
under this section must include: (1) the name, type of organization, and mailing address of
the principal office of each constituent organization, the jurisdiction of the governing statute
of each constituent organization, and the respective unique identifying numbers or other designations
as assigned by the Secretary of State, if any, of each constituent organization; (2) the name,
type of organization, and mailing address of the principal office of the surviving organization,
the unique identifying number or other designation as assigned by the Secretary of State,
if any, of the surviving organization, the jurisdiction...
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10A-9A-10.05
Section 10A-9A-10.05 Effect of conversion. (a) When a conversion takes effect: (1) all property
and contract rights owned by the converting organization remains vested in the converted organization
without transfer, reversion, or impairment and the title to any property vested by deed or
otherwise in the converting organization shall not revert or be in any way impaired by reason
of the conversion; (2) all debts, obligations, or other liabilities of the converting organization
continue as debts, obligations, or other liabilities of the converted organization and neither
the rights of creditors, nor the liens upon the property of the converting organization shall
be impaired by the conversion; (3) an action or proceeding pending by or against the converting
organization continues as if the conversion had not occurred and the name of the converted
entity may, but need not, be substituted for the name of the converting entity in any pending
action or proceeding; (4) except as prohibited...
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25-14-5
Section 25-14-5 Registration requirements; limited registration; reciprocity; fees. (a)(1)
A person may not provide, advertise, or otherwise hold itself out as providing professional
employer services in this state unless the person is registered under this chapter to operate
a professional employer organization. (2) Each person desiring to operate as a professional
employer organization shall file with the secretary a completed registration form to include
the following information: a. The name or names under which the professional employer organization
conducts business. b. The address of the principal place of business of the professional employer
organization and the address of each office it maintains in this state. c. The professional
employer organization's taxpayer or employer identification number. d. A list by jurisdiction
of each name under which the professional employer organization has operated in the preceding
five years, including any alternative names, names of...
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11-65-18
Section 11-65-18 Application for operator's license. Depending upon the licensing authority
granted a commission by elections held pursuant to subsection (a) or (b) of Section 11-65-4,
a commission shall be empowered to grant operator's licenses for horse racing and pari-mutuel
wagering thereon or for greyhound racing and pari-mutuel wagering thereon. Any corporation,
partnership, or other business entity desiring to obtain (i) an operator's license to conduct
horse racing and pari-mutuel wagering thereon at a racing facility located in the commission
municipal jurisdiction or (ii) an operator's license to conduct greyhound racing and pari-mutuel
wagering thereon at a racing facility located in the commission municipal jurisdiction, either
through issuance of such license by a commission or transfer of an outstanding license, shall
file with the appropriate commission an application for such license. Such application may,
but need not, be made in conjunction with an application for a...
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34-1-2
Section 34-1-2 Definitions. THIS SECTION WAS AMENDED BY ACT 2018-106 IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. For purposes of this chapter,
the following words and phrases shall have the meanings respectively ascribed in this section:
(1) AICPA. The American Institute of Certified Public Accountants. (2) ATTEST. Providing the
following services: a. Any audit or other engagement to be performed in accordance with the
Statements on Auditing Standards (SAS). b. Any review of a financial statement to be performed
in accordance with the Statements on Standards for Accounting and Review Services (SSARS).
c. Any engagement to be performed in accordance with the Statements on Standards for Attestation
Engagements (SSAE). d. Any engagement to be performed in accordance with the auditing standards
of the Public Company Accounting Oversight Board (PCAOB). e. The statements on standards specified
in this definition shall be adopted by...
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10A-5A-10.03
Section 10A-5A-10.03 Filings required for conversion; effective date. (a) After a plan of conversion
is approved: (1) if the converting organization is an organization formed under, or its internal
affairs are governed by, the laws of this state, the converting organization shall file a
statement of conversion in accordance with subsection (c), which statement of conversion must
be signed in accordance with Section 10A-5A-2.04(a) and which must include: (A) the name,
type of organization, and mailing address of the principal office of the converting organization,
and its unique identifying number or other designation as assigned by the Secretary of State,
if any, before conversion; (B) the date of the filing of the certificate of formation of the
converting organization, if any, and all prior amendments and the filing office or offices,
if any, where such is filed; (C) a statement that the converting organization has been converted
into the converted organization; (D) the name and type...
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10A-9A-10.04
Section 10A-9A-10.04 Filings required for conversion; effective date. THIS SECTION WAS AMENDED
BY ACT 2019-94 IN THE 2019 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. THIS IS NOT IN THE
CURRENT CODE SUPPLEMENT. (a) After a plan of conversion is approved: (1) if the converting
organization is an organization formed under, or its internal affairs are governed by, the
laws of this state, the converting organization shall file a statement of conversion in accordance
with subsection (c), which statement of conversion must be signed in accordance with Section
10A-9A-2.03(a) and which must include: (A) the name, type of organization, and mailing address
of the principal office of the converting organization, and its unique identifying number
or other designation as assigned by the Secretary of State, if any, before conversion; (B)
the date of the filing of the certificate of formation of the converting organization, if
any, and all prior amendments and the filing office or offices, if any,...
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