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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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33-18-1
Section 33-18-1 Alabama-Coosa-Tallapoosa River Basin Compact. The State of Alabama hereby agrees
to the following interstate compact known as the Alabama-Coosa-Tallapoosa River Basin Compact:
Alabama-Coosa-Tallapoosa River Basin Compact The States of Alabama and Georgia and the United
States of America hereby agree to the following compact which shall become effective upon
enactment of concurrent legislation by each respective state legislature and the Congress
of the United States. Short Title This act shall be known and may be cited as the "Alabama-Coosa-Tallapoosa
River Basin Compact" and shall be referred to hereafter in this document as the "ACT
Compact" or "compact." Article I Compact Purposes This compact among the States
of Alabama and Georgia and the United States of America has been entered into for the purposes
of promoting interstate comity, removing causes of present and future controversies, equitably
apportioning the surface waters of the ACT, engaging in water planning,...
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33-19-1
Section 33-19-1 Apalachicola-Chattahoochee-Flint River Basin Compact. The State of Alabama
hereby agrees to the following interstate compact known as the Apalachicola-Chattahoochee-Flint
River Basin Compact: Apalachicola-Chattahoochee-Flint River Basin Compact The States of Alabama,
Florida and Georgia and the United States of America hereby agree to the following compact
which shall become effective upon enactment of concurrent legislation by each respective state
legislature and the Congress of the United States. Short Title This Act shall be known and
may be cited as the "Apalachicola-Chattahoochee-Flint River Basin Compact" and shall
be referred to hereafter in this document as the "ACF Compact" or "compact."
Article I Compact Purposes This compact among the States of Alabama, Florida and Georgia and
the United States of America has been entered into for the purposes of promoting interstate
comity, removing causes of present and future controversies, equitably apportioning the...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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10A-4-3.06
Section 10A-4-3.06 Directors and officers. At least one director of a domestic professional
corporation and the president of a domestic professional corporation shall be qualified persons
with respect to the corporation; provided, however, that the foregoing restriction shall not
apply for a period of 12 months after the death of the sole shareholder of a domestic professional
corporation. (Acts 1983, No. 83-514, p. 763, §14; §10-4-393; amended and renumbered by Act
2009-513, p. 967, §205.)...
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10A-4-3.04
Section 10A-4-3.04 Professional relationships; privileged communications. (a) The relationship
between an individual performing professional services as an employee of a professional corporation,
domestic or foreign, and a client or patient shall be the same as if the individual performed
the services as a sole practitioner. (b) The relationship between a professional corporation,
domestic or foreign, performing professional services and the client or patient shall be the
same as between the client or patient and the individual performing the services. (c) Any
privilege applicable to communications between a person rendering professional services and
the person receiving the services recognized under the laws of Alabama, whether statutory
or deriving from common law, shall remain inviolate and shall extend to a professional corporation,
domestic or foreign, and its employees in all cases in which it would be applicable to communications
between an individual rendering the professional...
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10A-2A-8.50
Section 10A-2A-8.50 Division definitions. In this division: (1) "Corporation" includes
any domestic or foreign predecessor entity of a corporation. (2) "Director" or "officer"
means an individual who is or was a director or officer, respectively, of a corporation or
who, while a director or officer of the corporation, is or was serving at the corporation's
request as a director, officer, manager, partner, trustee, employee, or agent of another entity
or employee benefit plan. A director or officer is considered to be serving an employee benefit
plan at the corporation's request if the individual's duties to the corporation also impose
duties on, or otherwise involve services by, the individual to the plan or to participants
in or beneficiaries of the plan. "Director" or "officer" includes, unless
the context requires otherwise, the estate or personal representative of a director or officer.
(3) "Liability" means the obligation to pay a judgment, settlement, penalty, fine
(including an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-2A-8.50.htm - 2K - Match Info - Similar pages
10A-4-5.03
Section 10A-4-5.03 Revocation of certificate of authority. The certificate of authority of
a foreign professional corporation may be revoked by the Secretary of State if the corporation
fails to comply with any provision of this chapter applicable to it. Each licensing authority
in Alabama shall certify to the Secretary of State, from time to time, the names of all foreign
professional corporations which have given cause for revocation as provided in this chapter,
together with the facts pertinent thereto. Whenever a licensing authority shall certify the
name of a foreign professional corporation to the Secretary of State as having given cause
for revocation, the licensing authority shall concurrently mail to the corporation at its
registered office in Alabama notice that the certification has been made. No certificate of
authority of a foreign professional corporation shall be revoked by the Secretary of State
unless he or she shall have given the corporation not less than 60 days'...
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10A-5A-8.01
Section 10A-5A-8.01 Special rules for limited liability companies performing professional services.
(a) A limited liability company shall have the power to render professional services if it
complies with the rules of the licensing authority for such profession. (b) Every individual
who renders professional services as a member or as an employee of a limited liability company
shall be liable for any negligent or wrongful act or omission in which the individual personally
participates to the same extent the individual would be liable if the individual rendered
the services as a sole practitioner. (c) Except as otherwise provided in subsection (b), the
personal liability of a member of any limited liability company engaged in providing professional
services shall be governed by Section 10A-5A-3.01. (d) The personal liability of a member,
manager, or employee of a foreign limited liability company engaged in providing professional
services shall be determined under the law of the...
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10A-8A-10.02
Section 10A-8A-10.02 Special rules for limited liability partnerships performing professional
services. (a) A limited liability partnership shall have the power to render professional
services if it complies with the rules of the licensing authority for such profession. (b)
Every individual who renders professional services as a partner or as an employee of a limited
liability partnership shall be liable for any negligent or wrongful act or omission in which
the individual personally participates to the same extent the individual would be liable if
the individual rendered the services as a sole practitioner. (c) Except as otherwise provided
in subsection (b), the personal liability of a partner of any limited liability partnership
engaged in providing professional services shall be governed by Section 10A-8A-3.06. (d) The
personal liability of a partner or employee of a foreign limited liability partnership engaged
in providing professional services shall be determined under the law of...
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