40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or payments required to be made in lieu thereof. An abatement of transaction taxes imposed under Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the seller from the obligation to collect and pay over the transaction tax as if the sale were to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to be made in lieu thereof, on tangible personal property and taxable services incorporated into an industrial development property, the cost of which may be added to capital account with respect to the property, determined without regard to any rule which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-3.htm - 19K - Match Info - Similar pages
13A-9-71
Section 13A-9-71 Registration of charitable organizations, professional fund raisers, and commercial co-venturers, and professional solicitors; notification of changes; exempt persons; annual report; prohibition against fund raising by unregistered person; contracts between professional fund raisers and commercial co-venturers; appointment of Secretary of State as agent for service of process; use of name of charitable organization without consent; disclosure by solicitors; violations and penalties; injunctive relief. (a) Every charitable organization, except those granted an exemption in subsection (f), which is physically located in this state, intends to solicit contributions in or from this state, or to have contributions solicited in this state, on its behalf, by other charitable organizations, paid solicitors, or commercial co-venturers in or from this state shall, prior to any solicitation, file a registration statement with the Attorney General upon a form prescribed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-9-71.htm - 16K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
16-13A-2
Section 16-13A-2 Financial oversight by State Superintendent of Education; appointment and duties of Chief Education Financial Officer; internal audits of schools and school systems. (a) The State Superintendent of Education shall oversee the financial integrity of the various local boards of education and shall appoint a Chief Education Financial Officer who shall be an employee of the State Department of Education. The Chief Education Financial Officer shall be a certified public accountant or have equivalent experience as determined by the State Superintendent of Education, shall have experience in educational or governmental finance, shall complete the instructional program provided in Section 16-13A-3 within the later of six months of its introduction or six months of appointment, and shall have passed the mandated competency test provided in Section 16-13A-3 within the later of six months of its adoption or six months of appointment. The Chief Education Financial Officer shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13A-2.htm - 2K - Match Info - Similar pages
41-4-87
Section 41-4-87 Tentative budget - Hearings. The Governor shall, upon receipt by him of the tentative budget provided for by Section 41-4-86, make provision for public hearings thereon not later than two weeks prior to the convening of the next ensuing regular business session of the Legislature. To any such public hearings on the tentative budget, the Governor shall extend invitations to and may require the attendance of the heads of all departments, boards, bureaus, commissions, agencies, offices and institutions of the state and other persons receiving or requesting state funds and the giving by them of such explanations and suggestions as they may be called upon to give or as they may desire to offer with respect to the items of requested appropriations in which they are interested. He shall also extend invitations and may require the attendance of the Budget Officer and the Comptroller and the giving by them of any information or data pertinent to the proposed budget. The Governor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-4-87.htm - 2K - Match Info - Similar pages
16-13A-5
Section 16-13A-5 Supervision, fiduciary responsibility of chief school financial officer; duties. (a) The chief school financial officer shall work under the direct supervision of the local superintendent of education but shall have a fiduciary responsibility to the local board of education. (b) The chief school financial officer shall perform each of the following duties: (1) Verify the receipt of all funds to which the local board of education may be entitled by law or which may come into its possession for public school purposes. (2) Verify the payment of such funds, such payments to occur only on written order of the local superintendent of education. (3) Keep an accurate record of all receipts and expenditures, and provide such information to the local superintendent and the local board. (4) Make reports as may be required by law, by the local board of education, or by rules and regulations of the State Board of Education. (5) Personally notify, in writing, each board member and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13A-5.htm - 1K - Match Info - Similar pages
16-22-12
Section 16-22-12 Cost-of-living adjustment for public education employees; miscellaneous pay provisions. (a) The State Budget Officer shall allocate to the State Board of Education, the Board of Trustees of the Alabama Institute for Deaf and Blind, the Board of Youth Services Department District, the Alabama School of Fine Arts, and the Alabama High School of Mathematics and Science, for disbursement to the employees thereof funds based on the following criteria. It is not the intent of the Legislature to make an appropriation in this section. (1) CERTIFICATED PERSONNEL (K-12). For the fiscal year beginning October 1, 1996, and each year thereafter, each cell on the State Minimum Salary Schedule contained in the annual budget act for the public schools shall be increased by four percent (4%) in addition to the amounts contained in the 1995-96 annual budget act as required and provided by Acts 95-313 and 95-314 and as contained in Section 16-6B-8 and Section 16-13-231 as amended. If the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-22-12.htm - 6K - Match Info - Similar pages
16-22A-34
Section 16-22A-34 Satisfaction of contingencies; procedures. (a) The requirement to conduct a criminal history background information check on public and nonpublic current employees pursuant to this chapter is contingent upon the State Superintendent of Education determining that sufficient funds have been appropriated by the Legislature or made available from another source to fund such background checks and related procedures. The State Superintendent of Education shall certify to each local employing board, each nonpublic school, the State Finance Director, and the Code Commissioner when sufficient funds have been appropriated for use by the State Department of Education for purposes of conducting background checks and related procedures on public and nonpublic current employees. (b) Upon the satisfaction of contingencies provided in subsection (a) and upon the State Superintendent of Education certifying in writing to the State Board of Education and each authorized employer that...
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45-20A-10.09
Section 45-20A-10.09 Board of education - Chair. The chair of the board shall have all of the following duties: (1) To preside over all board meetings. (2) To set the meeting dates and times of all board meetings consistent with state law. (3) To set the agenda of the board meetings in consultation with the city superintendent of education. (4) To ensure proper and adequate notice to the public for public hearings on the budget of the school system. (5) To maintain order at all board meetings. (6) To assist the superintendent in seeking public input into the operations and support of the city school system. (7) To vote on all matters which come before the board if he or she so desires. (8) To ensure due process for the employees of the city school system according to duly adopted written policies and applicable state laws. (9) To promote the city school system as authorized by the board. (Act 2001-342, p. 438, §10.)...
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45-20A-50.09
Section 45-20A-50.09 Board of education - Chair. The chair of the board shall have all of the following duties: (1) To preside over all board meetings. (2) To set the meeting dates and times of all board meetings consistent with state law. (3) To set the agenda of the board meetings in consultation with the city superintendent of education. (4) To ensure proper and adequate notice to the public for public hearings on the budget of the school system. (5) To maintain order at all board meetings. (6) To assist the superintendent in seeking public input into the operations and support of the city school system. (7) To vote on all matters which come before the board if he or she so desires. (8) To ensure due process for the employees of the city school system according to duly adopted written policies and applicable state laws. (9) To promote the city school system as authorized by the board. (Act 2001-343, p. 442, §10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20A-50.09.htm - 1K - Match Info - Similar pages
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