|
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
40-12-260
owner. The Department of Revenue shall have the authority to prescribe rules and regulations
for the administration of this paragraph. c. Licensed motor vehicle dealers shall not be required
to register vehicles in the name of the dealership for vehicles held for resale. The dealership
shall register any motor vehicle and purchase an Alabama license plate of the proper classification
for any motor vehicle purchased, leased, or otherwise withdrawn from dealer inventory for
private, personal, or business use by any person, including any of the dealership employees.
(5) Any person failing to register a motor vehicle by timely transferring the license plate
as provided by subsections (a)(2) and (a)(4) above and (a)(7) below shall pay a penalty of
fifteen dollars ($15). The penalty shall be paid into the treasury of the county, with the
county treasurer maintaining these moneys as a special training fund. Only one special training
fund shall be established in each county. These...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-260.htm - 11K - Match Info - Similar pages
40-29-22
the existence of such lien. (2) MOTOR VEHICLES. With respect to a motor vehicle (as defined
in subsection (g)(3)), as against a purchaser of such motor vehicle, if: a. At the time of
the purchase such purchaser did not have actual notice or knowledge of the existence of such
lien; and b. Before the purchaser obtains such notice or knowledge, he has acquired possession
of such motor vehicle and has not thereafter relinquished possession of such motor vehicle
to the seller or his agent. (3) PERSONAL PROPERTY PURCHASED AT RETAIL. With respect
to tangible personal property purchased at retail, as against a purchaser in the ordinary
course of the seller's trade or business, unless at the time of such purchase such purchaser
intends such purchase to (or knows such purchase will) hinder, evade, or defeat the collection
of any tax under this title. (4) PERSONAL PROPERTY PURCHASED IN CASUAL SALE. With respect
to household goods, personal effects, or other tangible personal property purchased...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-22.htm - 17K - Match Info - Similar pages
11-51-90
Section 11-51-90 Municipal business licenses; branch offices; application. (a) All municipalities
shall have the following powers: (1) To license any exhibition, trade, business, vocation,
occupation, or profession not prohibited by the Constitution or laws of the state which may
be engaged in or carried on in the municipality. (2) To fix the amount of licenses, the time
for which they are to run, not exceeding one license year, to provide a penalty for doing
business without a license, and to charge a fee not exceeding ten dollars ($10) for issuing
each license. The issuance fee shall be increased every five license years by the Department
of Revenue by an amount equal to the percentage increase, if any, in the U.S. Department of
Labor's Producer Price Index during that five-year period, rounded to the nearest dollar,
with the base year being 2006. The Department of Revenue shall notify all municipalities and
the Alabama League of Municipalities of any such fee increase no later than...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.htm - 14K - Match Info - Similar pages
45-37-123.01
RETIREMENT BENEFIT. A benefit payable pursuant to the terms of subsection (a) of Section 45-37-123.100.
(52) SYSTEM or PLAN. The General Retirement System for Employees of Jefferson County, which
system or plan may sue or be sued, and in such name all of its business shall be transacted.
(53) SPOUSE. The legal wife or husband of a member as determined in accordance with federal
law. (54) TOTAL DISABILITY. A permanent physical or mental condition of a member resulting
from bodily injury, disease, or mental disorder which renders such member incapable
of continuing usual and customary employment with the county. The disability of a member shall
be determined by a licensed medical advisor. (55) TRUSTEE. The pension board or the person
or entity appointed by the pension board and named as trustee herein or in any separate trust
forming a part of the plan, and any successors. (56) TRUST FUND. The tax-qualified trust in
which certain plan funds are held, disbursed, transferred,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-123.01.htm - 27K - Match Info - Similar pages
44-2-10
Interstate Commission may deem appropriate. The executive director shall serve as secretary
to the Interstate Commission, but shall not be a member and shall hire and supervise such
other staff as may be authorized by the Interstate Commission. Section C. Qualified immunity,
defense and indemnification 1. The Commission's executive director and employees shall be
immune from suit and liability, either personally or in their official capacity, for any claim
for damage to or loss of property or personal injury or other civil liability
caused or arising out of or relating to any actual or alleged act, error, or omission that
occurred, or that such person had a reasonable basis for believing occurred within the scope
of commission employment, duties, or responsibilities; provided, that any such person shall
not be protected from suit or liability for any damage, loss, injury, or liability
caused by the intentional or willful and wanton misconduct of any such person or caused by
acts or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/44-2-10.htm - 39K - Match Info - Similar pages
32-1-4
officer, a person shall be deemed to have given his or her written bond to appear in court
on the date as specified on the e-ticket. Any person who willfully violates his or her written
bond by failing to timely appear shall be guilty of a misdemeanor regardless of the disposition
of the charge upon which he or she was originally arrested. (b) The provisions of this section
shall not apply to any person arrested and charged with an offense causing or contributing
to an accident resulting in injury or death to any person nor to any person charged
with driving while under the influence of intoxicating liquor or of narcotic or other drugs
nor to any person whom the arresting officer shall have good cause to believe has committed
any felony, and the arresting officer shall take such person forthwith before the nearest
or most accessible magistrate. (c) Any officer violating any of the provisions of this section
shall be guilty of misconduct in office and shall be subject to removal from...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-1-4.htm - 3K - Match Info - Similar pages
12-12-54
Section 12-12-54 Accounting for uniform traffic tickets and complaints; disposition of forms;
records and reports. The judge or judges and the clerk of the district court shall designate
personnel to be responsible for accounting for all uniform traffic tickets and complaints
issued to law enforcement officers or others in their jurisdiction and for the proper disposition
of the forms and shall cause to be prepared records and reports relating to the uniform traffic
tickets and complaints in the manner and at the time as may be prescribed by rule of the Supreme
Court. In instances in which an electronic traffic ticket or e-ticket, as defined in Section
32-1-4, is used, the judges and the clerks of the district courts shall designate personnel
to be responsible for accounting for all e-tickets received and issued by the court in the
manner and at the time as may be prescribed by rule of the Supreme Court. (Acts 1975, No.
1205, p. 2384, §4-106; Act 2006-579, p. 1522, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-12-54.htm - 1K - Match Info - Similar pages
31-2-17
Section 31-2-17 Unauthorized wearing of uniform of United States Armed Forces. It shall be
unlawful for any person not an officer, warrant officer, or enlisted man of the United States
Armed Forces to wear the duly prescribed uniform or any distinctive part thereof, of the uniform
of the United States Armed Forces, within the boundaries of the State of Alabama; provided
that the foregoing provisions shall not be construed so as to prevent officers, warrant officers,
or enlisted men of the National Guard or Naval Militia, or such other organizations as the
Secretary of Defense shall designate, from wearing the prescribed uniform, nor to prevent
persons who in time of war have served honorably as officers of the United States Armed Forces,
regular or volunteer, whose most recent service was terminated by an honorable discharge,
muster out or resignation, from wearing, upon occasions of ceremony, the uniform of the highest
grade they held by brevet or other commission in such regular or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/31-2-17.htm - 4K - Match Info - Similar pages
11-43-14
Section 11-43-14 Dealing, etc., in warrants, claims, etc., of municipality by officers or employees.
It shall be unlawful for any officer or employee of a town or city, himself or through any
person, to deal or traffic in any manner whatever in any warrant, claim or liability against
the town or city, and any person who violates this section shall be guilty of a misdemeanor
and, upon conviction, shall be fined not less than $50.00 nor more than $500.00. If any person
so violating the foregoing provisions is the mayor or any member of the council or any city
board, he shall be subject to impeachment. Nothing contained in this section shall prevent
any officer from selling a claim he may acquire directly from the town or city in payment
of a debt due him or from purchasing in good faith so much of such claims as may be sufficient
to pay his taxes and licenses for the current year. (Code 1907, §7444; Code 1923, §5036;
Code 1940, T. 37, §416.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-43-14.htm - 1K - Match Info - Similar pages
|