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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...
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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
11-89B-2
Section 11-89B-2 Form, terms, denominations, etc. of bonds; execution and delivery;
interest; sale; issuance of refunding bonds; liability on bonds; source of payment; use of
proceeds; mortgage, deed of trust, etc., containing certain agreements. All bonds issued pursuant
to the provisions of this chapter shall be signed by the chairman of the board of directors
or other governing body or other chief executive officer of such public corporation and attested
by its secretary and the seal of such public corporation shall be affixed thereto; provided,
that a facsimile of the signatures of both of the officers whose signatures will appear on
the bonds may be imprinted or otherwise reproduced thereon in lieu of being manually signed
if the proceedings in which the bonds are authorized to be issued provide for the manual authentication
of such bonds by a trustee, registrar or paying agent; provided further, that a facsimile
of the seal of such public corporation may be imprinted or otherwise...
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11-11B-1
Section 11-11B-1 Definitions. As used in this chapter, the following words and terms
shall have the following respective meanings: (1) CONDITIONS OF A GRANT. The terms and conditions
upon which a grant is made by a donor. (2) COUNTY. Any county of the state. (3) DONOR. The
United States of America, or the state, or any county in the state or any municipality or
any department, division, board, bureau, institution or agency of any of the foregoing, or
any person, firm or corporation, institution, foundation or other agency or any combination
of any two or more such donors. (4) GOVERNING BODY. The county commission, board of directors
or other group or body which governs, controls or makes decisions for a grantee. (5) GRANT.
Any gift, grant, appropriation, donation, or advance by any donor, whether absolute or conditional,
for any purpose. (6) GRANTEE. Any county, or any department, board, bureau, commission or
agency of any county, whether incorporated or not, acting on behalf of the...
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11-64-1
Section 11-64-1 Definitions. As used in this chapter, the following words and terms
shall have the following respective meanings: (1) CONDITIONS OF A GRANT. The terms and conditions
upon which a grant is made by a donor. (2) DONOR. The United States, or the state, or any
county in the state or any municipality or any department, division, board, bureau, institution,
or agency of any of the foregoing, or any person, firm, or corporation, institution, foundation
or other agency or any combination of any two or more such donors. (3) GOVERNING BODY. The
council, commission, board of directors, or other group or body which governs, controls, or
makes decisions for a grantee. (4) GRANT. Any gift, grant, appropriation, donation, or advance
by any donor, whether absolute or conditional, for any purpose. (5) GRANTEE. Any municipality,
or any department, board, bureau, commission, or agency of any municipality, whether incorporated
or not, acting on behalf of the municipality, or any public...
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11-80-7
Section 11-80-7 Authority of municipalities, counties, public corporations, boards of
education, etc., with respect to letters of credit as security for bonds, notes, etc. Any
municipality, county, public corporation, city or county board of education, the State Board
of Education, or any other entity organized pursuant to authorization, determination finding
or other action by any municipality or municipalities, or county or counties, or the governing
body of any one or more thereof, or any public officer or officers of the State of Alabama,
is hereby authorized: (1) To acquire a letter or letters of credit as security for any bonds,
notes, warrants, or other evidences of indebtedness or securities; (2) To pledge such letter
or letters for the benefit of such bonds, notes, warrants, or other evidences of indebtedness
or securities; (3) To pay the premium or premiums on such letter or letters from the proceeds
of any such bonds, notes, warrants, or other evidences of indebtedness or...
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22-21-311
Section 22-21-311 Definitions. (a) The following words and phrases used in this article,
and others evidently intended as the equivalent thereof, shall, in the absence of clear implication
herein otherwise, be given the following respective interpretations herein: (1) APPLICANT.
A natural person who files a written application with the governing body of a county, municipality,
or educational institution, or two or more thereof, in accordance with the provisions of Section
22-21-313. (2) AUTHORITY. A public corporation organized, and any public hospital corporation
reincorporated, pursuant to the provisions hereof. (3) AUTHORIZING RESOLUTION. The resolution
adopted by the governing body of an authorizing subdivision, in accordance with the provisions
of Section 22-21-313 or Section 22-21-341, that authorizes the incorporation
of an authority or the reincorporation of a public hospital corporation. (4) AUTHORIZING SUBDIVISION.
Each county, municipality, and educational institution with...
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11-56-1
Section 11-56-1 Definitions. The following words and phrases, whenever used in this
chapter, shall, in the absence of clear implication otherwise, have the following respective
meanings: (1) CORPORATION OR THE CORPORATION. A corporation organized pursuant to the provisions
of this chapter. (2) BOARD. The board of directors of the corporation. (3) THE STATE. The
State of Alabama. (4) THE MUNICIPALITY. That incorporated city or town in the state which
authorized the organization of the corporation. (5) THE COUNTY. That county in which the certificate
of incorporation of the corporation shall be filed for record. (6) LOCAL SUBDIVISION. The
municipality or the county. (7) PUBLIC CORPORATION. a. Any public corporation (other than
a corporation organized under this chapter) now or hereafter organized or created in the state
pursuant to the authorization or determination by the municipality, by the municipality and
one or more other cities and towns in the state, by the county, by the county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-56-1.htm - 3K - Match Info - Similar pages
11-65-5
Section 11-65-5 Composition of commission; terms; qualifications; removal from office.
(a) Every commission shall have five members, which shall constitute its governing body. All
powers of a commission shall be exercised by its members or pursuant to their authorization.
The mayor or other chief executive officer of the sponsoring municipality and the president
or other designated presiding officer of the county commission of the host county shall each
serve as a member ex officio, unless such official exercises his or her right, as provided
in subsection (b), to appoint a fixed-term member to serve in lieu of such official. The service
of each such official as a member shall begin with the beginning of his or her tenure in such
office and shall end with the ending of such tenure or the appointment by such official of
a fixed-term member to serve in lieu of his or her ex officio service. The other three members
shall be appointed in the manner hereinafter prescribed as soon as may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-5.htm - 17K - Match Info - Similar pages
11-81A-1
Section 11-81A-1 Definitions. As used in this chapter, the following words and terms
shall have the following respective meanings: (1) CONDITIONS OF A GRANT. The terms and conditions
upon which a grant is made by a donor. (2) COUNTY. Any county in the State of Alabama. (3)
DONOR. The United States of America, or the state, or any county in the state or any municipality
or any department, division, board, bureau, institution, or agency of any of the foregoing,
or any person, firm or corporation, institution, foundation, or other agency or any combination
of any two or more such donors. (4) GOVERNING BODY. The council, commission, board of directors,
or other group or body which governs, controls, or makes decisions for a grantee. (5) GRANT.
Any gift, grant, appropriation, donation, or advance by any donor, whether absolute or conditional,
for any purpose. (6) GRANTEE. Any municipality, or any department, board, bureau, commissioner,
or agency of any municipality, whether incorporated or...
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