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34-27C-1
Section 34-27C-1 Definitions. For the purposes of this chapter, the following terms
shall have the following meanings: (1) ARMED SECURITY OFFICER. An individual whose principal
duty is that of a security officer and who at any time wears, carries, possesses, or has access
to a firearm in the performance of his or her duties. (2) BOARD. The Alabama Security Regulatory
Board. (3) CERTIFICATION CARD or LICENSURE CARD. The identification card issued by the board
to an individual as evidence that he or she has met the basic qualifications required by this
chapter and is currently certified or licensed with the board to perform the duties of a security
officer. (4) CERTIFIED TRAINER. Any person approved and certified by the board as qualified
to administer, and certify as to the successful completion of, the basic training requirements
for security officers required by this chapter. (5) CONTRACT SECURITY COMPANY. Any individual,
firm, association, company, partnership, limited liability...
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45-18-242.02
Section 45-18-242.02 Tax due dates; gross proceeds statements. The tax levied under
this part, except as otherwise provided, shall be due and payable in monthly installments
on or before the twentieth day of the month next succeeding the month in which the tax accrues.
On or before the twentieth day in each month after June 1, 1998, every person, corporation,
partnership, firm, limited liability company, association, proprietorship, or other entity
on whom or which the taxes levied by this part are imposed, shall render to the agency, on
a form prescribed by the agency, a true and correct statement showing the gross proceeds of
the business for the next preceding month, together with such other information as the agency
may require, and at the time of making such monthly report the taxpayer shall compute the
taxes due and shall pay to the agency the amount of taxes shown to be due. The agency, for
good cause, may extend the time for making any return required under this part, but the...
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45-40-244.02
Section 45-40-244.02 Filing of monthly report and payment. The tax levied under this
part, except as otherwise provided, shall be due and payable in monthly installments on or
before the twentieth day of the month next succeeding the month in which the tax accrues.
On or before the twentieth day in each month after June 1, 2001, every person, corporation,
partnership, firm, limited liability company, association, proprietorship, or other entity
on whom or which the taxes levied by this part are imposed, shall render to the agency, on
a form prescribed by the agency, a true and correct statement showing the gross proceeds of
the business for the next preceding month, together with such other information as the agency
may require, and at the time of making such monthly report the taxpayer shall compute the
taxes due and shall pay to the agency the amount of taxes shown to be due. The agency, for
good cause, may extend the time for making any return required under this part, but the time...
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12-26-7
Section 12-26-7 Petition requirements; service; postsentence report; effect of filing.
(a) A petition to obtain an order of limited relief shall include a sworn statement made under
penalty of perjury by the petitioner stating all of the following: (1) That the petitioner
is not subject to the limitations in Section 12-26-6 and is eligible to seek an order
of limited relief. (2) Whether the petitioner has previously applied for an order of limited
relief in any jurisdiction and whether an order has been granted previously. (3) A list specifying
the convictions and collateral consequences to which the order should apply. (b) Once a petition
has been filed, the circuit clerk shall serve the petition on the occupational licensing board,
as defined in Section 41-9A-1, or other entity responsible for the collateral consequence
that the petitioner is seeking relief from. Once service is made, the court shall review available
presentence and other reports on the defendant and may order a...
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40-15B-2
Section 40-15B-2 Definitions. In this chapter: (1) "Apportionable estate"
means the value of the gross estate as finally determined for purposes of the estate tax to
be apportioned reduced by: (A) any claim or expense allowable as a deduction for purposes
of the tax; (B) the value of any interest in property that, for purposes of the tax, qualifies
for a marital or charitable deduction or otherwise is deductible or is exempt; and (C) any
amount added to the decedent's gross estate because of a gift tax on transfers made before
death. (2) "Estate tax" means a federal, state, or foreign tax imposed because of
the death of an individual and interest and penalties associated with the tax. The term does
not include an inheritance tax, income tax, or generation-skipping transfer tax other than
a generation-skipping transfer tax incurred on a direct skip taking effect at death. (3) "Gross
estate" means, with respect to an estate tax, all interests in property subject to the
tax. (4) "Person"...
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7-8-103
Section 7-8-103 Rules for determining whether certain obligations and interests are
securities or financial assets. (a) A share or similar equity interest issued by a corporation,
business trust, joint stock company, or similar entity is a security. (b) An "investment
company security" is a security. "Investment company security" means a share
or similar equity interest issued by an entity that is registered as an investment company
under the federal investment company laws, an interest in a unit investment trust that is
so registered, or a face-amount certificate issued by a face-amount certificate company that
is so registered. Investment company security does not include an insurance policy or endowment
policy or annuity contract issued by an insurance company. (c) An interest in a partnership
or limited liability company is not a security unless it is dealt in or traded on securities
exchanges or in securities markets, its terms expressly provide that it is a security governed
by...
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9-14E-1
Section 9-14E-1 Definitions. The following terms as used in this section shall
have the following meanings: (1) DEPARTMENT. The Department of Conservation and Natural Resources.
(2) GOVERNOR. The Governor of the State of Alabama. (3) GROUND LEASE. A lease of the project
site which shall provide for the rights and responsibilities of the state and any other person
which is a party thereto. (4) GULF STATE PARK. The real property comprising approximately
6,150 acres, and any future additions thereto, including facilities and fixtures located thereon
and appurtenances thereto, owned and managed by the state and the department in south Baldwin
County, Alabama. (5) GULF STATE PARK PROJECT COMMITTEE. The committee established pursuant
to subsection (d) of Section 9-14E-5. (6) PARTY TO AN EXECUTED PROJECT AGREEMENT. The
state or any person who is a party to and is obligated to the state under a project agreement,
or any part thereof. (7) PERSON. Any private person or any public person. (8)...
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19-3B-816
Section 19-3B-816 Specific powers of trustee. (a) Without limiting the authority conferred
by Section 19-3B-815, a trustee may: (1) collect trust property and accept or reject
additions to the trust property from a settlor or any other person, including, but not being
limited to, the authority to receive, collect, hold, and retain common or preferred stock
or other interests in the trustee or any related party; (2) acquire or sell property, for
cash or on credit, at public or private sale; (3) exchange, partition, or otherwise change
the character of trust property; (4) deposit trust money in an account in a regulated financial-service
institution; (5) borrow money, with or without security, and mortgage or pledge trust property
for a period within or extending beyond the duration of the trust; (6) with respect to an
interest in a proprietorship, partnership, limited liability company, business trust, corporation,
or other form of business or enterprise, continue the business or other...
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40-14B-1
Section 40-14B-1 Definitions. As used in this chapter, the following terms shall have
the following meanings: (1) AFFILIATE. An affiliate of another person shall include any of
the following: a. A person who directly or indirectly either: 1. Beneficially owns 15 percent
or more of the outstanding voting securities or other voting ownership interests of the other
person, whether through rights, options, convertible interests, or otherwise; or 2. Controls
or holds power to vote 15 percent or more of the outstanding voting securities or other voting
ownership interests of the other person. b. A person owning 15 percent or more of the outstanding
voting securities or other voting ownership interests of which are directly or indirectly
either: 1. Beneficially owned by the other person, whether through rights, options, convertible
interests, or otherwise; or 2. Controlled or held with power to vote by the other person.
c. A partnership or limited liability company in which the other person...
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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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