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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and
phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for
tax or payments required to be made in lieu thereof. An abatement of transaction taxes imposed
under Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve
the seller from the obligation to collect and pay over the transaction tax as if the sale
were to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED
TRANSACTION TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments
required to be made in lieu thereof, on tangible personal property and taxable services incorporated
into an industrial development property, the cost of which may be added to capital account
with respect to the property, determined without regard to any rule which...
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22-18-50
Section 22-18-50 Enactment and text of Emergency Medical Services Personnel Licensure
Interstate Compact. The Emergency Medical Services Personnel Licensure Interstate Compact
is hereby enacted into law and entered into with all other jurisdictions legally joining therein
in form substantially as follows: SECTION 1. PURPOSE In order to protect the public
through verification of competency and ensure accountability for patient care related activities
all states license emergency medical services (EMS) personnel, such as emergency medical technicians
(EMTs), advanced EMTs and paramedics. This Compact is intended to facilitate the day to day
movement of EMS personnel across state boundaries in the performance of their EMS duties as
assigned by an appropriate authority and authorize state EMS offices to afford immediate legal
recognition to EMS personnel licensed in a member state. This Compact recognizes that states
have a vested interest in protecting the public's health and safety...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-18-50.htm - 41K - Match Info - Similar pages
37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state,
shall execute a compact, in substantially the following form, with the State of Mississippi,
and the Legislature approves and ratifies the compact in the form substantially as follows:
Northeast Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states
solemnly agree: Article I. The purpose of this compact is to promote and develop trade, commerce,
industry, and employment opportunities for the public good and welfare in northeast Mississippi
and northwest Alabama through the establishment of a joint interstate authority to acquire
certain railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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10A-1-7.05
Section 10A-1-7.05 Effect of registration. (a) The application for registration of a
foreign entity and the statement of foreign limited liability partnership takes effect in
accordance with Article 4 of this chapter. The registration of a foreign entity remains in
effect until the registration terminates, is withdrawn, or is revoked. (b) Except in a proceeding
to revoke the registration of a foreign entity or as otherwise provided by the law of Alabama,
the Secretary of State's issuance of an acknowledgment that the foreign entity has filed an
application for registration or a statement of foreign limited liability partnership, as applicable,
is conclusive evidence of the authority of the foreign entity to transact business in this
state under the foreign entity's name or under another name stated in the application for
registration in accordance with Section 10A-1-7.04(b)(1) or stated in the statement
of foreign limited liability partnership in accordance with Section...
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10A-9A-10.11
Section 10A-9A-10.11 Liability of general partner after conversion or merger. (a) A
conversion or merger under this article does not discharge any liability under Sections 10A-9A-4.04
and 10A-9A-6.07 of a person that was a general partner in or dissociated as a general partner
from a converting or constituent limited partnership, but: (1) the provisions of this chapter
pertaining to the collection or discharge of the liability continue to apply to the liability;
(2) for the purposes of applying those provisions, the converted or surviving organization
is deemed to be the converting or constituent limited partnership; and (3) if a person is
required to pay any amount under this subsection: (A) the person has a right of contribution
from each other person that was liable as a general partner under Section 10A-9A-4.04
when the obligation was incurred and has not been released from the obligation under Section
10A-9A-6.07; and (B) the contribution due from each of those persons is in...
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10A-8A-10.01
Section 10A-8A-10.01 Limited liability partnerships; statements; cancellations. (a)
A partnership may be formed as, or may become, a limited liability partnership pursuant to
this section. (b) In order to form a limited liability partnership, the original partnership
agreement of the partnership shall state that the partnership is formed as a limited liability
partnership, and the partnership shall deliver to the Secretary of State for filing a statement
of limited liability partnership in accordance with subsection (d) of this section.
(c) In order for an existing partnership to become a limited liability partnership, the terms
and conditions on which the partnership becomes a limited liability partnership must be approved
by the affirmative approval necessary to amend the partnership agreement and, in the case
of a partnership agreement that expressly considers obligations to contribute to the partnership,
also the affirmative approval necessary to amend those provisions, and after...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-8A-10.01.htm - 7K - Match Info - Similar pages
10A-8A-9.11
Section 10A-8A-9.11 Liability of partner after conversion or merger. (a) A conversion
or merger under this article does not discharge any liability under Section 10A-8A-3.06,
10A-8A-7.02, or 10A-8A-7.03 of a person that was a partner in or dissociated as a partner
from a converting or constituent partnership, but: (1) the provisions of this chapter pertaining
to the collection or discharge of the liability continue to apply to the liability; (2) for
the purposes of applying those provisions, the converted or surviving organization is deemed
to be the converting or constituent partnership; and (3) if a person is required to pay any
amount under this subsection: (A) the person has a right of contribution from each other person
that was liable as a partner under Section 10A-8A-3.06 when the obligation was incurred
and has not been released from the obligation under Section 10A-8A-7.02 or 10A-8A-7.03;
and (B) the contribution due from each of those persons is in proportion to the right to...
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10A-1-5.01
Section 10A-1-5.01 Effect on rights under other law. The filing of a certificate of
formation by a filing entity pursuant to this title, an application for registration or statement
of foreign limited liability partnership by a foreign filing entity pursuant to this title,
or an application for reservation or registration of a name pursuant to this article does
not authorize the use of a name in this state in violation of a right of another under: (1)
The Trademark Act of 1946, as amended, 15 U.S.C. Section 1051 et seq.; or (2) Chapter
12 of Title 8; or (3) Common law. (Act 2009-513, p. 967, §35; Act 2018-125, §1; Act 2019-94,
§2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-1-5.01.htm - 988 bytes - Match Info - Similar pages
10A-8A-9.02
Section 10A-8A-9.02 Conversion. (a) An organization other than a partnership may convert
to a partnership, and a partnership may convert to an organization other than a partnership
pursuant to this section, Sections 10A-8A-9.03 through 10A-8A-9.05, and a plan of conversion,
if: (1) the governing statute of the organization that is not a partnership authorizes the
conversion; (2) the law of the jurisdiction governing the converting organization and the
converted organization does not prohibit the conversion; and (3) the converting organization
and the converted organization each comply with the governing statute and organizational documents
applicable to that organization in effecting the conversion. (b) A plan of conversion must
be in writing and must include: (1) 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...
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