40-2B-2
as it deems best adapted for public convenience. Such publications shall be made permanently available and constitute the official reports of the Alabama Tax Tribunal. (p) Service of Process. (1) Mailing by first class or certified or registered mail, postage prepaid, to the address of the taxpayer given on the taxpayer's notice of appeal, or to the address of the taxpayer's representative of record, if any, or to the usual place of business of the Department of Revenue, shall constitute personal service on the other party. The Alabama Tax Tribunal, by rule, may prescribe that notice by other means shall constitute personal service and, in a particular case, may order that notice be given to additional persons or by other means. (2) Mailing by registered or certified mail and delivery by a private delivery service approved by the Internal Revenue Service in accordance with Section 7502(f) of the Internal Revenue Code of 1986, as amended, shall be deemed to have occurred,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
40-27-1
a tax measured in any way by the capital of a corporation considered in its entirety. 6. "Gross receipts tax" means a tax, other than a sales tax, which is imposed on or measured by the gross volume of business, in terms of gross receipts or in other terms, and in the determination of which no deduction is allowed which would constitute the tax an income tax. 7. "Sales tax" means a tax imposed with respect to the transfer for a consideration of ownership, possession or custody of tangible personal property or the rendering of services measured by the price of the tangible personal property transferred or services rendered and which is required by state or local law to be separately stated from the sales price by the seller, or which is customarily separately stated from the sales price, but does not include a tax imposed exclusively on the sale of a specifically identified commodity or article or class of commodities or articles. 8. "Use tax" means a nonrecurring tax, other than a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
32-5A-191
over two thousand dollars ($2,000) for a fourth or subsequent conviction within 10 years, the first one hundred dollars ($100) of that additional amount shall be deposited to the Alabama Chemical Testing Training and Equipment Trust Fund, after three percent of the one hundred dollars ($100) is deducted for administrative costs, and beginning October 1, 1997, and thereafter, the second one hundred dollars ($100) of that additional amount shall be deposited in the Alabama Head and Spinal Cord Injury Trust Fund after deducting five percent of the one hundred dollars ($100) for administrative costs and the remainder of the funds shall be deposited to the State General Fund. (2) Fines collected for violations of this section charged pursuant to a municipal ordinance where the total fine is paid at one time shall be deposited as follows: The first three hundred fifty dollars ($350) collected for a first conviction, the first six hundred dollars ($600) collected for a second conviction...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-5A-191.htm - 34K - Match Info - Similar pages
45-37A-51.162
Section 45-37A-51.162 Elected officials, appointed employees, and employees in the unclassified service. (a) Elected officials. (1) Each officer shall be eligible to become a member of the system by exercising the option hereby given in the manner and within the time provided for in this subsection and not thereafter. (2) Any person who is an officer may exercise such option within 90 days from the date upon which such person shall officially take office. (3) An officer desiring to become a member under this subsection shall deliver to the city director of finance, within the time above specified, a signed statement reciting that the officer elects to become a member of the system. The election thus made shall be irrevocable. After electing to become a member, an officer shall be subject to all burdens and entitled to all rights attached to membership in the system, including the subjection of the officer to salary deductions and entitlement to contributions by the city on his or her...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-51.162.htm - 7K - Match Info - Similar pages
36-27-6.3
Section 36-27-6.3 Purchase of credit for prior service as firefighter. Any active and contributing member of a city or municipal retirement system that participates in the Employees' Retirement System under Section 36-27-6 who rendered prior service as a full-time firefighter with a non-participating city employer that has been annexed into a city or municipality that participates in the Employees' Retirement System, may purchase credit including hazardous duty service in the Employees' Retirement System for the prior service if the member pays to the Secretary-Treasurer of the Employees' Retirement System prior to the date of his or her retirement a sum equal to the full actuarial determined cost for each year of service purchased as determined by the actuary for the system. The local governmental entity which currently employs the member shall furnish the Employees' Retirement System with documentation of the prior service being claimed by the member as requested by the retirement...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-27-6.3.htm - 1K - Match Info - Similar pages
11-43A-76
Section 11-43A-76 Composition of council; municipal elections. The council shall consist of seven council members who shall be elected by single-member districts. There shall be one mayor, and he shall be elected at large. An election for mayor and members of the council shall be held at the next regularly scheduled municipal election after the adoption of this article, and the officials elected shall take office upon the expiration of the present officials' terms of office. Regular municipal elections shall be held quadrennially thereafter under the same rules and regulations and in the same manner as provided by law. The expense of such election shall be paid by the municipality and shall be governed by the applicable general municipal election laws. (Acts 1991, No. 91-545, p. 973, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-43A-76.htm - 1K - Match Info - Similar pages
11-52-3
Section 11-52-3 Municipal Planning Commission - Composition; qualifications, appointment, terms of office, compensation, and removal of members; vacancies. (a) The commission shall consist of nine members: The mayor, or his or her designee, one of the administrative officials of the municipality selected by the mayor, a member of the council to be selected by it as a member ex officio and six persons who shall be appointed by the mayor, if the mayor is an elective officer, otherwise by the officer as the council may in the ordinance creating the commission designate as the appointing power; provided, that in any Class 1 municipality, the commission shall consist of 16 members: The mayor, one of the administrative officials of the municipality selected by the mayor, two members of the council to be selected by it as members ex officio, and 12 persons who shall be selected by the council. In the event the mayor designates a person to sit in his or her place on the municipal planning...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-52-3.htm - 5K - Match Info - Similar pages
45-47-231.20
Section 45-47-231.20 Definitions. As used in this subpart, unless the context clearly requires a different meaning, the following terms shall have the following meanings: (1) APPOINTMENT AUTHORITY. In the case of employees in the offices of the elected officials of the county or of a municipality, the elected officials, and, in the case of all other county or municipal employees, the county or municipal governing body, or the board or other agency supervising their work. (2) BOARD. The merit system board created by this subpart. (3) COUNTY. Marion County. (4) EMPLOYEE. Any law enforcement officer, full-time fireman, radio operator, jailer, and law enforcement support personnel, not excepted by Section 45-47-231.23, who is employed in the service of Marion County or any municipality of Marion County or any board, agency, or instrumentality thereof. (5) MERIT EMPLOYEE. Any employee who shall have completed one year of probationary employment. (6) MUNICIPALITY. Any municipality in Marion...
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45-35A-51.02
Section 45-35A-51.02 Unclassified service. (a) The following named officials, persons and agencies of the city shall constitute the unclassified service: (1) Officers elected by popular vote and their successors in office. (2) Principals, supervisors, teachers, and instructors, engaged in supervising or teaching in the public schools, and all employees of the city board of education. (3) The personnel director provided for by this part. (4) Independent contractors receiving their remuneration from public funds under contract awarded by competitive bidding. (5) Common or temporary laborers, school crossing guards, and seasonal recreation employees. (6) Attorneys, physicians, surgeons, and dentists employed in their professional capacities. (7) The judge of any municipal court. (8) Members of boards who are not employed on a full-time basis and not required to devote their entire service to the city. (9) Department heads consisting of but not limited to all of the following: a. The city...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35A-51.02.htm - 2K - Match Info - Similar pages
16-13B-10
Section 16-13B-10 Conflict of interests; violations. (a) No member or officer of the city and county boards of education shall be financially interested or have any personal beneficial interest, either directly or indirectly, in the purchase of or contract for any personal property or contractual service, nor shall any person willfully make any purchase or award any contract in violation of this chapter. (b) Any violation of this section shall be deemed a misdemeanor, and any person who violates this section, upon conviction, shall be imprisoned for not more than 12 months or fined not more than five hundred dollars ($500), or both. Upon conviction thereof, any person who willfully makes any purchase or awards any contract in violation of this chapter shall be removed from office. (Act 2009-760, p. 2294, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13B-10.htm - 1K - Match Info - Similar pages
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