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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
7-9A-102
Section 7-9A-102 Definitions and index of definitions. (a) Article 9A definitions. In this article: (1) "Accession" means goods that are physically united with other goods in such a manner that the identity of the original goods is not lost. (2) "Account," except as used in "account for," means a right to payment of a monetary obligation, whether or not earned by performance, (i) for property that has been or is to be sold, leased, licensed, assigned, or otherwise disposed of, (ii) for services rendered or to be rendered, (iii) for a policy of insurance issued or to be issued, (iv) for a secondary obligation incurred or to be incurred, (v) for energy provided or to be provided, (vi) for the use or hire of a vessel under a charter or other contract, (vii) arising out of the use of a credit or charge card or information contained on or for use with the card, or (viii) as winnings in a lottery or other game of chance operated or sponsored by a State, governmental unit of a State, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/7-9A-102.htm - 29K - Match Info - Similar pages
36-27-6
Section 36-27-6 Participation of employees of counties, cities, towns, public or quasi-public organizations, etc. - Generally. (a) The governing board of any county, city, town or public or quasi-public organization of the state or of any political subdivision thereof or the Alabama Extension Service and Agricultural Experiment Station System of Auburn University may, by resolution legally adopted to conform to rules prescribed by the Board of Control, elect to have its officers and employees from whatever sources and in whatever manner paid become eligible to participate in the retirement system; and the Adjutant General of the state, with the approval of the Governor, may, by application properly prepared and submitted in conformity with rules prescribed by the Board of Control, elect to have those employees of the Alabama National Guard employed pursuant to 32 U.S.C.A., Section 709, and paid from federally appropriated funds, become eligible to participate in this retirement system....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-27-6.htm - 16K - Match Info - Similar pages
41-16-72
Section 41-16-72 Procurement of professional services. Any other provision of law notwithstanding, the procurement of professional services by any agency, department, board, bureau, commission, authority, public corporation, or instrumentality of the State of Alabama shall be conducted through the following selection process: (1)a. Except as otherwise provided herein, attorneys retained to represent the state in litigation shall be appointed by the Attorney General in consultation with the Governor from a listing of attorneys maintained by the Attorney General. All attorneys interested in representing the State of Alabama may apply and shall be included on the listing. The selection of the attorney or law firm shall be based upon the level of skill, experience, and expertise required in the litigation and the fees charged by the attorney or law firm shall be taken into consideration so that the State of Alabama receives the best representation for the funds paid. Fees shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-16-72.htm - 16K - Match Info - Similar pages
11-91-8
Section 11-91-8 Health insurance, etc., programs for retired employees. The governing body of any county, municipality, or a public agency which is an employer participating in the Employees' Retirement System pursuant to Section 36-27-6, or in the local government health insurance program of the State Employees' Insurance Board may, upon a majority vote of its members, elect to allow the retired employees of such a county, municipality, or public agency to participate in any health, hospitalization, surgical, or medical insurance program made available to regular employees, or any related health program for retirees selected by the governing body including the local government health program offered by the State Employees' Insurance Board. Such a county, municipality, or public agency may pay all, or any part, or none of the cost thereof or the premiums thereon for current or future retirees from any funds in the county, municipal, or public agency treasury not otherwise appropriated....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-91-8.htm - 1K - Match Info - Similar pages
11-97-15
Section 11-97-15 Contacts; cooperation; aid and agreements from other bodies. (a) For the purpose of attaining the objectives of this chapter, any county, municipality, or other political subdivision, public corporation, agency or instrumentality of the state, a county or municipality may, upon such terms and with or without consideration, as it may determine, do any or all of the following: (1) Lend or donate money to any corporation or perform services for the benefit thereof; (2) Donate, sell, convey, transfer, lease, or grant to any corporation, without the necessity of authorization at any election of qualified voters, any property of any kind; and (3) Do any and all things, whether or not specifically authorized in this section, not otherwise prohibited by law, that are necessary or convenient to aid and cooperate with any corporation in attaining the objectives of this chapter. (b) Without in any way limiting the generality of the foregoing, any municipality, county, or any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-97-15.htm - 1K - Match Info - Similar pages
6-5-340
Section 6-5-340 Computer failure or malfunction. (a) Whenever used in this section, the following words and terms shall have the following meanings: (1) GOVERNMENTAL CORPORATION AND AUTHORITY. Any public or private corporation, board, or authority established pursuant to a general or local law by state, county, or municipal government for the purpose of carrying out a specific governmental function. (2) GOVERNMENTAL ENTITY. The state, any municipality, or any county in the state; any department, agency, board, or commission of a municipality, a county, or the state; any legislative or regulatory body of the state, or of any municipality or county; any state, municipal, or county governmental corporation or authority; any state university or community college, including any publicly funded trade or technical school; the State Board of Education, and all county, municipal, and city-county public school boards; any state, county, or municipal hospital boards when such boards are...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-5-340.htm - 5K - Match Info - Similar pages
41-4-65
Section 41-4-65 Online database of state expenditures. (a) In this section, state entity shall mean, the State of Alabama, a political subdivision, an agency, board, commission, or department of the state, the State Board of Education, a public college or trade school, or a public university, except that the term shall not mean a county, a municipal corporation, a county board of education, a city board of education, or a professional licensure agency board that is self-sustaining by its own revenues and fees. (b) The Comptroller shall establish and post on the Internet a database of state expenditures, including contracts and grants, that are electronically searchable by the public, except as provided by subsection (d). The database shall include all of the following: (1) The amount, date, payor, and payee of expenditures. (2) A listing of state expenditures by each of the following: a. The object of the expense with links to the warrant or check register level. b. To the extent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-4-65.htm - 4K - Match Info - Similar pages
41-5A-12
Section 41-5A-12 Periodic examinations and audits of state and county offices, departments, boards, etc. (a)(1) The books, records, vouchers, and accounts of every state and county office, officer, bureau, board, commission, corporation, institution, department, and agency shall be examined and audited at least once every two years and more frequently if deemed necessary by the chief examiner. (2) The books, records, vouchers, and accounts of any state and county office, officer, bureau, board, commission, corporation, institution, department, and agency shall be examined and audited upon a request by the Legislative Committee on Public Accounts. Notwithstanding any other law to the contrary, the books, records, vouchers, and accounts of municipal boards of education or any state entity holding assets within or outside this state or within or outside the State Treasury may be examined and audited upon request of the committee. (b) Examinations and audits required under this chapter...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-5A-12.htm - 2K - Match Info - Similar pages
45-39-221.01
Section 45-39-221.01 Organization of tourism board. (a)(1) The governing bodies of Florence and the county may form a tourism board as a public corporation pursuant to this part by each adopting a resolution that does both of the following: a. Recites that the county and the City of Florence propose to form the tourism board pursuant to this part. b. States the name of the tourism board, which may be a name indicating in a general way the function of the tourism board and the geographical area proposed to be served by it, and shall include the word authority, bureau, or board, unless the Secretary of State shall determine that such name is identical to the name of another corporation organized under the laws of the state or so nearly similar thereto as to lead to confusion and uncertainty, in which case there may be inserted additional identifying words so as to eliminate the duplication or similarity or to adopt some other similar name that is available. (2) While it shall not be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-221.01.htm - 2K - Match Info - Similar pages
|