|
40-12-240
Section 40-12-240 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama Department
of Revenue. (2) ESTABLISHED PLACE OF BUSINESS. A place actually occupied either continuously
or at regular periods at or from which a business or a part thereof is transacted. (3) FARM
TRACTOR. Every motor vehicle designed and used primarily as a farm implement for drawing plows,
mowing machines, and other implements designed and used for agricultural purposes and only
incidentally moved upon public highways. (4) FARMER. An individual, partnership, cooperative
corporation, or other entity actively engaged in agriculture or agricultural activities as
the same are circumscribed and defined in paragraphs a. and b. of Section 41-14-51(1). (5)
FLEET. A group of similarly classified fleet vehicles comprised of 50 or more units or other
amount as prescribed by the department. (6) FLEET OPERATOR. A person,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-240.htm - 10K - Match Info - Similar pages
40-9-12
Section 40-9-12 The National Foundation's Alabama Field Offices, Y.M.H.A., Seamen's Home of
Mobile, Catholic Maritime Club of Mobile, Inc., Salvation Army, Inc., United Way organizations,
etc. (a) The National Foundation's Alabama Field Offices, all Young Men's Hebrew Associations
(Y.M.H.A.) also known as Jewish Community Centers (J.C.C.), and all real and personal property
of all Young Men's Hebrew Associations (Y.M.H.A.) also known as Jewish Community Centers (J.C.C.),
the Seamen's Home of Mobile, incorporated under Act No. 145, Acts of Alabama 1844-45, the
Girl Scouts of America and the Boy Scouts of America, and any council, troop or other subdivision
thereof now existing or hereafter created and all real and personal property of the Girl Scouts
of America and the Boy Scouts of America, and any council, troop or other subdivision thereof
now existing or hereafter created, the Catholic Maritime Club of Mobile, Inc., the Knights
of Pythias Lodges, the Salvation Army, Inc., the Elks...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-12.htm - 9K - Match Info - Similar pages
45-10-241
Section 45-10-241 Establishment of office; duties; deputies; bond; compensation. (a) At the
expiration of the terms of office, or if a vacancy occurs in either the office of tax assessor
or the office of tax collector of Cherokee County before such date, then immediately upon
the occurrence of such vacancy there shall be the office of county revenue commissioner in
Cherokee County. If such office is established upon the occurrence of a vacancy in either
the office of tax assessor or tax collector, then the tax assessor or tax collector, as the
case may be, remaining in office shall be the county revenue commissioner for the remainder
of the term for which he or she was elected tax assessor or tax collector, as the case may
be. A revenue commissioner shall be elected at an election called for the purpose and every
six years thereafter. He or she shall serve for a term of office of six years from the first
day of the term next succeeding election and until a successor is similarly...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-241.htm - 4K - Match Info - Similar pages
45-2-241
Section 45-2-241 Consolidation of unified system. (a) At the expiration of the terms of office,
or if a vacancy occurs in either the office of Tax Assessor or the office of Tax Collector
of Baldwin County, then immediately upon the occurrence of a vacancy there shall be established
the office of County Revenue Commissioner in Baldwin County. If the office is established
upon the occurrence of a vacancy in either the office of tax assessor or tax collector, then
the tax assessor or tax collector, as the case may be, remaining in office shall be the county
revenue commissioner for the remainder of the term for which he or she was elected. A revenue
commissioner shall be elected at an election called for that purpose and every six years thereafter.
He or she shall serve for a term of office of six years. (b) The county revenue commissioner
shall do and perform all acts, duties, and functions required by law performed either by the
tax assessor or by the tax collector of the county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-241.htm - 4K - Match Info - Similar pages
45-29-240
Section 45-29-240 Consolidation of offices and duties. (a) At the expiration of the terms of
office, or if a vacancy occurs in either the office of Tax Assessor or the office of Tax Collector
of Fayette County before such date, then immediately upon the occurrence of such vacancy there
shall be established the office of county revenue commissioner in Fayette County. If such
office is established upon the occurrence of a vacancy in either the office of tax assessor
or tax collector, then the tax assessor or tax collector, as the case may be, remaining in
office shall be the county revenue commissioner for the remainder of the term for which he
or she was elected. A revenue commissioner shall be elected at an election called for that
purpose and every six years thereafter. He or she shall serve for a term of office of six
years. (b) The county revenue commissioner shall do and perform all acts, duties, and functions
required by law to be performed either by the tax assessor or by the tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-240.htm - 4K - Match Info - Similar pages
9-10-5
Section 9-10-5 Powers and duties generally. The corporation organized and established under
this article shall have the following powers, subject only to the limitations described hereinafter:
(1) To adopt bylaws for the regulation of its affairs and the conduct of its business; (2)
To adopt, use and alter a corporate seal which shall be judicially noticed; (3) To maintain
a principal office at a place named in its papers of incorporation and a suboffice or suboffices
at such places as it may deem necessary; (4) To enter into such contracts and cooperative
agreements with federal, state and local governments, with agencies of such governments, with
private individuals, corporations and associations and other organizations to do any act necessary
or incidental to the performance of its duties and execution of its powers under this article;
(5) To sue and be sued in its own name; (6) To enter into agreements with the United States
government or its agencies or political subdivisions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-10-5.htm - 3K - Match Info - Similar pages
11-92C-15
Section 11-92C-15 Failure to pay past due assessments. If any user, lessee, or owner of the
project fails to pay when due, with time being of the essence, any assessments or fees due
under this chapter, including, but without limitation, any payments in lieu of taxes, collectively
"past due assessment," then the authorizing subdivision or authority, or their designated
agents, collectively the "fee collector," may commence proceedings to foreclose
on the land and improvements of the user, lessee, or owner of the project having land within
the State of Alabama, subject to the terms of any executed agreement between the fee collector
and the user, lessee, or owner of the project, as follows: (1) A fee collector shall send
a letter by means of United States certified mail, return receipt requested, to the last known
address of the user, owner, or lessee of the project. The address of the user, owner, or lessee
as shown in the tax assessment records of the tax assessor or revenue...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-92C-15.htm - 5K - Match Info - Similar pages
25-5-77
Section 25-5-77 Expenses of medical and surgical treatment, vocational rehabilitation, medicine,
etc.; medical examinations; review by ombudsman of medical services. (a) In addition to the
compensation provided in this article and Article 4 of this chapter, the employer, where applicable,
shall pay the actual cost of the repair, refitting, or replacement of artificial members damaged
as the result of an accident arising out of and in the course of employment, and the employer,
except as otherwise provided in this amendatory act, shall pay an amount not to exceed the
prevailing rate or maximum schedule of fees as established herein of reasonably necessary
medical and surgical treatment and attention, physical rehabilitation, medicine, medical and
surgical supplies, crutches, artificial members, and other apparatus as the result of an accident
arising out of and in the course of the employment, as may be obtained by the injured employee
or, in case of death, obtained during the period...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-5-77.htm - 13K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
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
|