40-18-422
Section 40-18-422 (Credit expires after 2025 tax year unless extended.) Tax credit for
eligible employers of apprentices. (a) For tax years beginning on or after January 1, 2017,
through the tax year beginning January 1, 2019, an Alabama income tax credit is allowed for
eligible employers that employ an apprentice for at least seven full months of the prior taxable
year. The credit shall equal up to one thousand dollars ($1,000) for each apprentice employed,
not to exceed five apprentices employed. The Department of Revenue, in consultation with the
Workforce Development Division of the Department of Commerce, shall establish a scale reflecting
ranges of amounts of money an employer has invested in an eligible apprentice and a corresponding
tax credit amount and shall award the tax credit in accordance with this scale following confirmation
from the Workforce Development Division that the apprentice for whom the credit is claimed
is in compliance with all federal and state requirements...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section,
services performed for remuneration after December 31, 1977, including service in interstate
commerce, by: a. Any officer of a corporation; or b. Any individual who, under the usual common
law rules applicable in determining the employer-employee relationship, has the status of
an employee; or c. Any individual other than an individual who is an employee under paragraphs
a. or b. of this subdivision (1) who performs services for remuneration for any person: 1.
As an agent-driver or commission-driver engaged in distributing meat products, bakery products,
beverages (other than milk) or laundry or dry cleaning services for a principal; 2. As a traveling
or city salesman engaged upon a full-time basis in the solicitation on...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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32-5A-191
Section 32-5A-191 (Effective until July 1, 2023) Driving while under influence of alcohol,
controlled substances, etc. (a) A person shall not drive or be in actual physical control
of any vehicle while: (1) There is 0.08 percent or more by weight of alcohol in his or her
blood; (2) Under the influence of alcohol; (3) Under the influence of a controlled substance
to a degree which renders him or her incapable of safely driving; (4) Under the combined influence
of alcohol and a controlled substance to a degree which renders him or her incapable of safely
driving; or (5) Under the influence of any substance which impairs the mental or physical
faculties of such person to a degree which renders him or her incapable of safely driving.
(b) A person who is under the age of 21 years shall not drive or be in actual physical control
of any vehicle if there is 0.02 percent or more by weight of alcohol in his or her blood.
The Alabama State Law Enforcement Agency shall suspend or revoke the...
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13A-8-31
Section 13A-8-31 Record of purchases. (a) A secondary metals recycler shall maintain
a legible record of all purchase transactions of ferrous or nonferrous metals to which the
secondary metals recycler is a party. The record shall include all of the following information:
(1) The name and address of the secondary metals recycler. (2) The name or identification
of the employee responsible for making the purchase on behalf of the secondary metals recycler.
(3) The date and time of the transaction. (4) The weight, quantity, or volume and a description
of the type of metal property purchased in a purchase transaction. For purposes of this subdivision,
the term "type of metal property" shall include a general physical description,
such as wire, tubing, extrusions, or casting. (5) The amount of consideration given in a purchase
transaction for the metal property. (6) A signed statement from the person receiving consideration
in the purchase transaction stating that he or she is the rightful...
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13A-12-3.6
Section 13A-12-3.6 Reporting requirements. (a) Each person who makes a delivery sale
of cigarettes to a consumer located within this state shall file with the department for each
individual sale all of the following information: (1) A statement setting forth such person's
name, trade name, and address of such person's principal place of business and any other place
of business. (2) Not later than the tenth day of each calendar month, a memorandum or copy
of the invoice for each and every such delivery sale made during the previous calendar month,
which includes the following information: a. The name and address of the consumer to whom
the delivery sale was made. b. The brand style or brand styles of the cigarettes that were
sold in the delivery sale. c. The quantity of cigarettes that were sold in the delivery sale.
d. An indication of whether or not the cigarettes sold in the delivery sale bore a tax stamp
evidencing payment of the tax under Section 40-25-2. (b) Each person engaged in...

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27-12A-21
Section 27-12A-21 Mandatory reporting requirements. (a) Persons engaged in the business
of insurance, having knowledge or a reasonable belief that insurance fraud is being, will
be, or has been committed, shall provide to the department such information that is required
by, and in a manner prescribed by, the department. As used in this section, persons
engaged in the business of insurance refers only to those entities defined in Section
27-12A-1(5) which hold a certificate of authority from the commissioner. (b) A person other
than an insurer having knowledge or having a reasonable belief that insurance fraud is being,
will be, or has been committed may provide the information to the Attorney General, the department,
or both. (Act 2012-429, p. 1170, §2.)...
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27-31A-8
Section 27-31A-8 Notice and registration requirements of purchasing groups. (a) A purchasing
group which intends to do business in this state shall, prior to doing business, furnish notice
to the commissioner which shall include all of the following: (1) Identify the state in which
the group is domiciled. (2) Identify all other states in which the group intends to do business.
(3) Specify the lines and classifications of liability insurance which the purchasing group
intends to purchase. (4) Identify the insurance company or companies from which the group
intends to purchase its insurance and the domicile of any company. (5) Specify the method
by which, and the person or persons, if any, through whom insurance will be offered to its
members whose risks are resident or located in this state. (6) Identify the principal place
of business of the group. (7) Provide other information as may be required by the commissioner
to verify that the purchasing group is qualified under subdivision...
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13A-8-31.1
Section 13A-8-31.1 Payment and purchase limitations. (a) A secondary metals recycler
may not enter into any cash transactions in excess of fifty dollars ($50) for copper, copper/aluminum
air conditioning coils, or catalytic convertors, or any items described in subdivision (a)(2)
or (a)(10) of Section 13A-8-37, or in excess of five hundred dollars ($500) for all
other metals in payment for the purchase of metal property. Payment by check may be made payable
only to the person whose information was recorded pursuant to Section 13A-8-31. (b)
It shall be unlawful for a secondary metals recycler to purchase metal property from a person
younger than 18 years of age. (c) Metal property may not be purchased between the hours of
9:00 P.M. and 6:00 A.M. (d) Any person who intentionally violates the requirements of this
section shall be guilty of a Class B misdemeanor for a first offense, a Class A misdemeanor
for a second offense, and a Class C felony for a third or subsequent offense within a...
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8-33-4
Section 8-33-4 Registration requirements. (a) A person may not operate as a warrantor
or represent to the public that the person is a warrantor unless the person is registered
with the department on a form prescribed by the commissioner. (b) Warrantor registration records
shall be filed annually and shall be updated within 30 days of any change. The registration
records shall contain the following information: (1) The warrantor's name, any fictitious
names under which the warrantor does business in the state, principal office address, and
telephone number. (2) The name and address of the warrantor's agent for service of process
in the state if other than the warrantor. (3) The names of the warrantor's executive officer
or officers directly responsible for the warrantor's vehicle protection product business.
(4) The name, address, and telephone number of any administrators designated by the warrantor
to be responsible for the administration of vehicle protection product warranties in...
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