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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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35-12-71
Section 35-12-71 Definitions. As used in this article, unless the context otherwise requires,
the following terms shall have the meanings respectively ascribed to them by this section:
(1) APPARENT OWNER. A person whose name appears on the records of a holder as the person entitled
to property held, issued, or owing by the holder. (2) BUSINESS ASSOCIATION. A corporation,
joint stock company, investment company, partnership, unincorporated association, joint venture,
limited liability company, business trust, trust company, safe deposit company, financial
organization, insurance company, mutual fund, utility, or other business entity consisting
of one or more persons, whether or not for profit. (3) DOMICILE. The state of incorporation
of a corporation and the state of the principal place of business of a holder other than a
corporation. (4) FINANCIAL ORGANIZATION. A savings and loan association, building and loan
association, industrial loan organization, credit union, cooperative bank,...
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10A-1-1.03
Section 10A-1-1.03 Definitions. As used in this title, unless the context otherwise requires,
the following terms mean: (1) AFFILIATE. A person who controls, is controlled by, or is under
common control with another person. An affiliate of an individual includes the spouse, or
a parent or sibling thereof, of the individual, or a child, grandchild, sibling, parent, or
spouse of any thereof, of the individual, or an individual having the same home as the individual,
or a trust or estate of which an individual specified in this sentence is a substantial beneficiary;
a trust, estate, incompetent, conservatee, protected person, or minor of which the individual
is a fiduciary; or an entity of which the individual is director, general partner, agent,
employee or the governing authority or member of the governing authority. (2) ASSOCIATE. When
used to indicate a relationship with: (A) a domestic or foreign entity for which the person
is: (i) an officer or governing person; or (ii) a beneficial...
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10A-5A-11.13
Section 10A-5A-11.13 Other claims against dissolved series. Notwithstanding Sections 10A-1-9.01
and 10A-1-9.22: (a) A dissolved series may publish notice of its dissolution and request that
persons with claims against the dissolved series present them in accordance with the notice.
(b) The notice authorized by subsection (a) must: (1) be published at least one time in a
newspaper of general circulation in the county in which the limited liability company's principal
office is located or, if it has none in this state, in the county in which the limited liability
company's most recent registered office is located; (2) describe the information that must
be included in a claim and provide a mailing address to which the claim is to be sent; and
(3) state that if not sooner barred, a claim against the dissolved series will be barred unless
a proceeding to enforce the claim is commenced within two years after the publication of the
notice. (c) If a dissolved series publishes a newspaper...
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8-1A-2
Section 8-1A-2 Definitions. As used in this chapter, each of the following words have the following
meanings: (1) AGREEMENT. The bargain of the parties in fact, as found in their language or
inferred from other circumstances and from rules, regulations, and procedures given the effect
of agreements under laws otherwise applicable to a particular transaction. (2) AUTOMATED TRANSACTION.
A transaction conducted or performed, in whole or in part, by electronic means or electronic
records, in which the acts or records of one or both parties are not reviewed by an individual
in the ordinary course in forming a contract, performing under an existing contract, or fulfilling
an obligation required by the transaction. (3) COMPUTER PROGRAM. A set of statements or instructions
to be used directly or indirectly in an information processing system in order to bring about
a certain result. (4) CONSUMER. An individual who obtains, through a transaction, products
or services which are used primarily...
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8-6-8
Section 8-6-8 Registration of securities - Registration statement; conditions precedent; bond;
notice of action; fees; quarterly reports and financial statements; discharge from supervision.
(a) A registration statement on securities may be filed by the issuer, any other person on
whose behalf the offering is to be made, or a registered dealer. Any document filed under
this article within five years preceding the filing of a registration statement may be incorporated
by reference in the registration statement to the extent that the document is currently accurate.
The commission may permit, by rule or otherwise, the omission of any item of information or
document from any registration statement. (b) The Securities Commission may require as a condition
of registration by qualification or coordination that: (1) proceeds from the sale of the registered
security be impounded until the issuer receives a specified amount, or (2) any security issued
within the past three years, or to be...
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40-14A-22
Section 40-14A-22 Levy and amount of tax. (a) Levy of tax. There is hereby levied an annual
privilege tax on every corporation, limited liability entity, and disregarded entity doing
business in Alabama, or organized, incorporated, qualified, or registered under the laws of
Alabama. The tax shall accrue as of January 1 of every taxable year, or in the case of a taxpayer
organized, incorporated, qualified, or registered during the year, or doing business in Alabama
for the first time, as of the date the taxpayer is organized, incorporated, registered, or
qualifies to do business, or begins to do business in Alabama, as the case may be. The taxpayer
shall be liable for the tax levied by this article for each year beginning before the taxpayer
has been dissolved or otherwise ceased to exist or has withdrawn or forfeited its qualification
to do business in Alabama. The amount of the tax due shall be determined by multiplying the
taxpayer's net worth in Alabama by the rate determined in...
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36-25-19
Section 36-25-19 Registered lobbyists and other persons required to file quarterly reports.
(a) Every person registered as a lobbyist pursuant to Section 36-25-18 and every principal
employing any lobbyist shall file with the commission a report provided by the commission
pertaining to the activities set out in that section. The report shall be filed with the commission
no later than January 31, April 30, July 31, and October 31 for each preceding calendar quarter,
and contain, but not be limited to, the following information: (1) The cost of those items
excluded from the definition of a thing of value which are described in Section 36-25-1(34)b.
and which are expended within a 24-hour period on a public official, public employee, and
members of his or her respective household in excess of two hundred fifty dollars ($250) with
the name or names of the recipient or recipients and the date of the expenditure. (2) The
nature and date of any financial transaction between the public...
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40-9F-4
Section 40-9F-4 Tax credits calculated, claimed, reserved, granted; transfer or assignment
of tax credits. (a) The state portion of any tax credit against the tax imposed by Chapters
16 and 18, for the taxable year in which the certified rehabilitation is placed in service,
shall be equal to 25 percent of the qualified rehabilitation expenditures for certified historic
structures, and shall be 10 percent of the qualified rehabilitation expenditures for qualified
pre-1936 non-historic structures. No tax credit claimed for any certified rehabilitation may
exceed five million dollars ($5,000,000) for all allowable property types except a certified
historic residential structure, and fifty thousand dollars ($50,000) for a certified historic
residential structure. (b) The entire tax credit may be claimed by the taxpayer in the taxable
year in which the certified rehabilitation is placed in service. Where the taxes owed by the
taxpayer are less than the tax credit, the taxpayer shall not be...
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5-26-3
Section 5-26-3 Definitions. For purposes of this chapter, the following definitions shall apply:
(1) DEPOSITORY INSTITUTION. The term "depository institution" has the same meaning
as in Section 3 of the Federal Deposit Insurance Act, and includes any credit union. (2) FEDERAL
BANKING AGENCIES. The term "federal banking agencies" means the Board of Governors
of the Federal Reserve System, the Comptroller of the Currency, the Director of the Office
of Thrift Supervision, the National Credit Union Administration, and the Federal Deposit Insurance
Corporation. (3) IMMEDIATE FAMILY MEMBER. The term "immediate family member" means
a spouse, child, sibling, parent, grandparent, or grandchild. This includes stepparents, stepchildren,
stepsiblings, and adoptive relationships. (4) INDIVIDUAL. The term "individual"
means a natural person. (5) LOAN PROCESSOR OR UNDERWRITER. (a) In General. The term "loan
processor or underwriter" means an individual who performs clerical or support duties
as an...
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