16-17A-23
Section 16-17A-23 Dissolution of authority. (a) At any time when an authority does not have any indebtedness or other contractual or legal obligations outstanding, an authority may be dissolved by filing articles of dissolution with the Secretary of State, but only with the approval of both the board of the authority and the sponsoring university in the manner provided in this section. (b) In order to dissolve an authority, the following steps shall be completed: (1) The board shall first adopt a resolution proposing dissolution of the authority. (2) After the adoption by the board of a resolution approving articles of dissolution, the authority shall file with the sponsoring university a written request to the sponsoring university for adoption of a resolution approving dissolution of the authority. (3) As promptly as may be practicable after the receipt of the application from the authority, the sponsoring university shall review the application, and its governing body shall adopt a...
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40-14A-2
Section 40-14A-2 Operating rules. (a) The taxpayer's net worth shall be determined for purposes of the taxes levied by this chapter in accordance with the accounting principles used in preparing the taxpayer's financial statements reported to its owners. If the taxpayer's financial statements are not prepared in accordance with generally accepted accounting principles, then net worth for such purposes shall be determined either on the same basis as it prepares its federal income tax return or as required by the appropriate regulatory agencies having jurisdiction. However, in the case of a taxpayer that is an insurer holding a certificate of authority to conduct an insurance business within the State of Alabama, net worth for such purposes shall be computed on the same basis as its financial statements are prepared in accordance with the requirements of the State of Alabama Insurance Department. (b) Net worth may be determined from the taxpayer's financial statements for its...
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34-1-7
Section 34-1-7 Practice privilege for nonresident certified public accountants. (a) Subject to subsection (b), a person who is licensed as a certified public accountant in another state whose principal place of business is not in this state shall have all the privileges of a certified public accountant in this state without the need to obtain a certificate or permit under this chapter or to notify or register with the board and may offer or render professional services in this state, whether in person or by mail, telephone, or electronic means, without any notice, fee, or other submission under this chapter. (b) A person exercising the practice privilege granted in subsection (a) and any firm that employs the person, as a condition of the grant of the privilege, are deemed to consent to all of the following: (1) The personal and subject matter jurisdiction and disciplinary authority of the board and the courts of Alabama. (2) Compliance with this chapter and any rules promulgated by...
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45-2-143
Section 45-2-143 Recordkeeping; audits. (a) This section shall only apply in Baldwin County. (b) Each volunteer fire department and each rescue squad organized as a nonprofit corporation under Chapter 3 of Title 10A, or receiving ad valorem tax revenue pursuant to Section 45-2-242, shall keep correct and complete books and records of all accounts and shall keep minutes of the proceedings of its members, board of directors, and committees having any of the authority of the board of directors. All books and records of a volunteer fire department or rescue squad may be inspected by any member, director, or officer, or his or her agent or attorney, for any proper purpose at any reasonable time and are subject to audit as provided in subsection (c). (c) The chair of the board of directors of each volunteer fire department and each rescue squad, at least once a year, shall appoint a certified public accountant or request the Department of Examiners of Public Accounts to conduct an audit of...
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27-21A-29
Section 27-21A-29 Existing health maintenance organizations. (a) Notwithstanding any other provision of this chapter, any health maintenance organization licensed by the State Board of Health and in operation on May 29, 1986, shall be granted a certificate of authority upon payment of the application fee prescribed in Section 27-21A-21 and compliance with Section 27-21A-12. Nothing in this section shall prohibit any such health maintenance organization from continuing to conduct business in this state until such certificate of authority is issued. (b) Any health maintenance organization which was licensed in this state prior to January 1, 1986, may continue to operate under existing noncontractual provider arrangements (which have been approved by the State Health Officer) for three years. (c) After issuance of a certificate of authority in accordance with subsection (a) of this section, the commissioner may require submission by the health maintenance organization of any additional...
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45-46-70.02
Section 45-46-70.02 Powers and authority of board. The board of revenue shall have the power and authority to direct and control the property of Marengo County as it may deem expedient, according to law, and to levy a tax for general purposes and special taxes for particular county purposes, according to the laws of Alabama; to examine, settle, and allow accounts and claims chargeable against the county; to audit and settle the accounts of all officers having the care, management, collection, or disbursement of money belonging to the county, or appropriated to its use and benefit, and may have the books of the officers audited or examined by accountants, when it deems same necessary; to have the exclusive control of the convict labor of the county, and the disbursement of the proceeds of same; to regulate and control the purchase of stationery, supplies, office furniture, fixtures, typewriters, records, and books for county purposes; to provide for the purchase and payment out of the...
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15-18-174
Section 15-18-174 Powers, duties, authority of department. In addition to those otherwise provided by law, the department shall have the following powers, duties, and authority: (1) Monitor the community punishment and corrections program within the goals and mandates established herein. (2) Conduct statewide public education programs concerning the purposes and goals as established herein and make an annual report to the Prison Oversight Committee of the Legislature and the Alabama Sentencing Commission regarding the effectiveness of diversion of offenders from state and local correctional institutions. This annual report should also include data showing the impact of diversion of offenders by race, gender, and location of the offender. (3) Provide technical assistance to local governments, authorities and other nonprofit entities and agencies, and local community punishment and corrections advisory boards regarding development of a community punishment and corrections program. (4)...
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41-10-44.3
Section 41-10-44.3 Additional powers of authority. In addition to the powers granted to it in Section 41-10-26 and in Sections 41-10-37 through 41-10-43, the authority shall have the following powers: (1) To adopt and alter bylaws for the regulation and conduct of its affairs and business; (2) To borrow money and to issue project obligations, whether or not the interest thereon is excluded from gross income for federal income tax purposes, for the purpose of financing project costs, and to provide for the rights of the purchasers, holders or owners of its project obligations; (3) To execute and deliver mortgages, security agreements and trust indentures and other forms of agreements for the purpose of securing its project obligations, and in connection therewith, to mortgage, pledge or assign the revenues, receipts and other property of the authority received, and the financing agreements entered into by the authority in connection with, the financing of projects under this Article 2A;...
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9-15-82
Section 9-15-82 Article not to apply to certain transfers, reversions, sales, etc. (a) This article shall not apply to the transfers of real property between departments, boards, bureaus, commissions, institutions, corporations, or agencies of the state. These transfers may be made by mutual agreements between the chief executive officers of the respective departments with the approval of the Governor. This article shall not apply to the leasing or sale of timber from unused lands under Section 9-15-1 et seq.; to the leasing or sale of timber from school lands and swamp and overflowed lands under Section 9-15-30 et seq.; to the leasing of oil, gas, and other minerals under Section 9-17-60 et seq.; real property sold by the Department of Revenue under tax sales and redemptions; to the sale of property by the Alabama Historical Commission under Section 41-9-249(7); to reversions made under Section 31-4-18; to the sale or conveyance of real property by the Alabama Housing Finance...
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5-26-16
Section 5-26-16 Investigation and examination authority. In addition to any authority allowed under this chapter the supervisor shall have the authority to conduct investigations and examinations as follows: (1) AUTHORITY TO ACCESS INFORMATION. For purposes of initial licensing, license renewal, license suspension, license conditioning, license revocation or termination, or general or specific inquiry or investigation to determine compliance with this chapter, the supervisor shall have the authority to access, receive, and use any books, accounts, records, files, documents, information, or evidence including but not limited to: (a) Criminal, civil, and administrative history information, including nonconviction data; and (b) Personal history and experience information including independent credit reports obtained from a consumer reporting agency described in Section 603(p) of the Fair Credit Reporting Act; and (c) Any other documents, information, or evidence the supervisor deems...
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