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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
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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
10A-1-8.01
Section 10A-1-8.01 Conversion of business and nonprofit entities. (a) A conversion of an entity
may be accomplished as provided in this section: (1) CORPORATIONS. a. The terms and conditions
of a plan of conversion of a corporation, other than a nonprofit corporation, must be approved
in accordance with the procedures and by the stockholder vote required by Article 9 of Chapter
2A. If the governing documents provide for approval of a conversion by less than all of a
corporation's stockholders, approval of the conversion shall constitute corporate action subject
to appraisal rights pursuant to Article 13 of Chapter 2A. No conversion of a corporation to
a general or limited partnership may be effected without the consent in writing of each stockholder
who will have personal liability with respect to the converted entity, notwithstanding any
provision in the governing documents of the converting corporation providing for less than
unanimous stockholder approval for the conversion. b. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-1-8.01.htm - 18K - Match Info - Similar pages
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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27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus Lines Insurance
Multi-State Compliance Compact Act is enacted into law and entered into with all jurisdictions
mutually adopting the compact in the form substantially as follows: PREAMBLE WHEREAS, with
regard to Non-Admitted Insurance policies with risk exposures located in multiple states,
the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted and
Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection
Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject
to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any
law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted
Insurance sold to, solicited by, or negotiated with an insured whose Home State is another
State shall be preempted with respect to such application;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-61-1.htm - 62K - Match Info - Similar pages
11-41-6
Section 11-41-6 Report of election result to probate judge; issuance and recordation of order
approving report and election result; vacancies; setting aside, etc., of elections; record
and costs of incorporation proceedings and elections. Within five days after such election,
inspectors shall report the result of the election to the judge of probate, who may enter
an order confirming and approving the election and report, and, in that event, the officers
shown by such report to have been elected shall, upon the recording of such order, be entitled
to hold office until the next general municipal election and until their successors are elected
and qualified. If any person fails to qualify within 30 days after he shall have been declared
elected, the judge of probate may appoint some person to fill such vacancy. The judge of probate
may, for fraud or material irregularities, set either of such elections aside and order another
election in like manner to be held by the same or other...
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11-43A-3
Section 11-43A-3 Submission of question for election; proclamation of mayor; order of judge
of probate. The mayor or other chief executive officer of such municipality shall immediately
upon receipt of such certificate from the judge of probate, by proclamation, submit the question
of the adoption of the council-manager form of government for such municipality under this
article, at a special election to be held at a time specified in such proclamation, not less
than 40 days nor more than 90 days after the receipt of said certificate from said judge of
probate, unless a general election is to be held within 120 days after receipt of such certificate
in which event the special election herein provided for may be held at the same time as such
general election. Should the election not be called by proclamation within 10 days after receipt
of the certificate, the judge of probate shall call such election by order at a time specified
therein but not less than 40 days and not more than 90...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-43A-3.htm - 1K - Match Info - Similar pages
11-43A-2
Section 11-43A-2 Petition to probate judge for election as to adoption of council-manager form
of government; examination of petition and certification to mayor. The filing of a petition
signed by 10 percent or more of the number of qualified voters who voted in the last general
municipal election held in such municipality, asking that the question of the adoption of
the council-manager form of government for such municipality be submitted to the qualified
voters thereof, with the judge of probate of the county in which such municipality is located,
shall mandatorily require an election to be held as herein provided. Whenever such a petition
purporting to be signed by at least 10 percent of the number of qualified voters who voted
in the last general municipal election held in such municipality shall be presented to such
judge of probate, he shall examine such petition and determine whether or not the same is
signed by at least 10 percent of the number of qualified voters who voted in...
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45-31-141.04
Section 45-31-141.04 Time of election. (a) When a petition for the holding of any election
is filed with the judge of probate not less than 30 days and not more than 90 days prior to
some other election to be held in the territory in which an election is sought by the petition,
the judge of probate shall order the election sought by the petition to be held the same day
as the other election is held. (b) If the petition is not filed at a time that will permit
the election sought thereby to be held at the time some other election is held, as herein
provided, the judge of probate shall order the election sought by the petition to be held
on a day not less than 30 days nor more than 60 days from the date on which the judge of probate
enters the order with the costs assumed by the district requesting the special election. (c)
This section shall apply to all elections provided for by this article. (Act 2010-546, p.
958, ยง5.)...
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