10A-10-1.05
Section 10A-10-1.05 Compliance required. A real estate investment trust may not do business
in the state until it complies with this chapter and, in the case of a foreign real estate
investment trust, with Article 7 of Chapter 1. (Acts 1995, No. 95-628, p. 1317, §5; §10-13-5;
amended and renumbered by Act 2009-513, p. 967, §308.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-10-1.05.htm - 651 bytes - Match Info - Similar pages

10A-10-1.13
Section 10A-10-1.13 Filing fees. (a) A real estate investment trust shall pay the filing fees
required under Section 10A-1-4.31. (b) In computing fees under this section, a real estate
investment trust shall treat its declaration of trust in the same manner as a certificate
of formation. (Acts 1995, No. 95-628, p. 1317, §13; §10-13-13; amended and renumbered by
Act 2009-513, p. 967, §308.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-10-1.13.htm - 722 bytes - Match Info - Similar pages

10A-10-1.23
Section 10A-10-1.23 Treatment of corporate real estate investment trust. A domestic or foreign
corporation or any "qualified REIT subsidiary" of the domestic or foreign corporation
as defined in 26 U.S.C. Section 856(i), otherwise in compliance with the provisions of Chapters
1 and 2, that elects to be treated as a real estate investment trust under 26 U.S.C. Section
856, as amended from time to time, shall compute its Alabama income tax in accordance with
Section 10A-10-1.21. (Acts 1995, No. 95-628, p. 1317, §23; §10-13-23; amended and renumbered
by Act 2009-513, p. 967, §310.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-10-1.23.htm - 905 bytes - Match Info - Similar pages

10-13-23
Section 10-13-23 Treatment of corporate real estate investment trust. All provisions of Title
10 have been repealed or transferred to Title 10A, effective January 1, 2011. (Acts 1995,
No. 95-628, p. 1317, §23.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10-13-23.htm - 517 bytes - Match Info - Similar pages

19-3A-401
Section 19-3A-401 Character of receipts. (a) For purposes of this section, "entity"
means a corporation, partnership, limited liability company, regulated investment company,
real estate investment trust, common trust fund, or any other organization in which a fiduciary
has an interest other than (1) a trust or decedent's estate to which Section 19-3A-402 applies,
(2) a business or activity to which Section 19-3A-403 applies, or (3) an asset-backed security
to which Section 19-3A-415 applies. (b) Except as otherwise provided in this section, a fiduciary
shall allocate to income money received from an entity. (c) A fiduciary shall allocate the
following receipts from an entity to principal: (1) Property other than money except in cases
when the fiduciary has the choice to receive dividends or similar payments either in cash
or in the shares or similar ownership interests of the corporation or other business entity,
in which case, the fiduciary shall allocate the receipts to income; (2)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/19-3A-401.htm - 2K - Match Info - Similar pages

10A-10-1.10
Section 10A-10-1.10 Provisions on investments and use. (a) A real estate investment trust shall
hold, either directly or through other entities, assets of such character, in such percentages,
and for such uses as permitted by Sections 856 to 860, inclusive, of the Internal Revenue
Code, as amended from time to time. (b) Except as provided in subsection (a), the trustees
shall have the powers as to the investment of the trust estate as may be set out in the declaration
of trust without regard to the type of investments to which trustees generally are restricted.
(Acts 1995, No. 95-628, p. 1317, §10; §10-13-10; amended and renumbered by Act 2009-513,
p. 967, §308.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-10-1.10.htm - 1001 bytes - Match Info - Similar pages

10A-10-1.20
Section 10A-10-1.20 Service of process. In an action against a real estate investment trust
doing business in the state, process shall be served on any officer or resident agent of the
real estate investment trust or by any method permitted under Section 10A-1-5.31, 10A-1-5.35,
or 10A-1-5.36, and any notice or demand permitted or required by law may be served in like
manner. (Acts 1995, No. 95-628, p. 1317, §20; §10-13-20; amended and renumbered by Act 2009-513,
p. 967, §308.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-10-1.20.htm - 801 bytes - Match Info - Similar pages

10A-10-1.03
Section 10A-10-1.03 Permitted form of unincorporated trust or association. A real estate investment
trust is a permitted form of unincorporated trust or association, and may conduct business
in the state in accordance with this chapter and with Chapter 1. (Acts 1995, No. 95-628, p.
1317, §3; §10-13-3; amended and renumbered by Act 2009-513, p. 967, §308.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-10-1.03.htm - 677 bytes - Match Info - Similar pages

10A-10-1.08
Section 10A-10-1.08 Removal of trustees. Unless the declaration of trust provides otherwise,
the shareholders of a real estate investment trust may remove any trustee with or without
cause by the affirmative vote of a majority of all the votes entitled to be cast for the election
of trustees. (Acts 1995, No. 95-628, p. 1317, §8; §10-13-8; amended and renumbered by Act
2009-513, p. 967, §308.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-10-1.08.htm - 715 bytes - Match Info - Similar pages

10A-10-1.17
Section 10A-10-1.17 Liability of trust. The liability of a real estate investment trust extends
to as much of the trust estate, including the whole, as necessary to discharge the liability.
(Acts 1995, No. 95-628, p. 1317, §17; §10-13-17; amended and renumbered by Act 2009-513,
p. 967, §308.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-10-1.17.htm - 613 bytes - Match Info - Similar pages