Code of Alabama

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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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41-4-84
Section 41-4-84 Estimates of appropriations to be submitted to Department of Finance. On or
before the first day of the third month next preceding each regular business session of the
Legislature, each department, board, bureau, commission, agency, office and institution of
the state shall transmit to the Department of Finance, on blanks to be furnished it, estimates
of their expenditure requirements for each budget year, classified so as to distinguish between
expenditures estimated for salaries, travel and per diem expenses, administration, operation
and maintenance and the cost of each project involving the purchase of land or the making
of a public improvement or a capital outlay of a permanent character, together with such supporting
data and explanations as may be called for by the Department of Finance. In case of the failure
of any department, board, bureau, commission, agency, office or institution of the state to
submit such estimate within the time above specified, the...
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45-49-120.06
Section 45-49-120.06 Personnel board. (a)(1) The personnel board shall consist of five members
designated respectively as Member 1, Member 2, Member 3, Member 4, and Member 5, each of whom
shall be over 19 years of age, of recognized good character and ability, a qualified elector
of Mobile County, and shall not, when appointed nor for three years then next preceding the
date of his or her appointment have held elective public office, nor have been a candidate
for public office. If any person actively solicits a position on the board, the committee,
for this reason, shall refuse to consider his or her appointment. After May 15, 2009, each
member shall be a resident of his or her respective district, as hereinafter provided, at
the time of his or her appointment and for the duration of his or her term; provided however,
that those members in office on May 15, 2009, may serve out the remainder of their then unexpired
term without regard to their respective districts of residence. Members...
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11-65-2
Section 11-65-2 Definitions. (a) The following words and phrases used in this chapter, and
others evidently intended as the equivalent thereof, shall, unless the context clearly indicates
otherwise, have the following respective meanings: (1) ALABAMA-BRED. When this term is used
with reference to a horse, it means a horse which is registered in the registry designated
and administered by a commission in accordance with such rules concerning domicile and registration
requirements as may be established by such commission and which is either (i) foaled from
a mare domiciled in the state during the 10-year period beginning with January 1, 1991, or
(ii) sired by an Alabama stallion and foaled from a mare domiciled in the state at any time
after the expiration of such 10-year period. (2) ALABAMA STALLION. A stallion which is standing
in the state at the time he is bred to the dam of an Alabama-bred horse, which is registered
with a commission, and which is owned or leased by a resident of...
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16-13-232
Section 16-13-232 Determining number of teacher units and instructional support units; grade
level divisors. (a) In determining the number of teacher units for the purpose of apportioning
the state Foundation Program, one teacher unit or fraction thereof shall be allowed for the
specified number of pupils in average daily membership as provided for in subsection (b),
during the first 20 scholastic days following Labor Day of the preceding school year in the
public schools. In extreme circumstances involving natural occurrences, health-related occurrences,
or other extenuating circumstances as determined and approved by the State Superintendent
of Education, average daily membership for local boards of education may be calculated using
alternative days to the first 20 scholastic days following Labor Day. Such alternative calculation
shall be determined by the State Department of Education on a case by case basis. If a request
from a local board is made to the State Superintendent, the...
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31-13-29
Section 31-13-29 Limitations on public records transactions conducted by unauthorized aliens.
(a) For the purposes of this section, public records transaction means applying for or renewing
a motor vehicle license plate, applying for or renewing a driver's license or nondriver identification
card, applying for or renewing a business license, applying for or renewing a commercial license,
or applying for or renewing a professional license. Public records transaction does not include
applying for a marriage license, any transaction relating to housing under Title 24 or the
ownership of real property, including the payment of property taxes, or the payment of any
other tax to the state or a political subdivision thereof, or any other transaction. (b) An
alien not lawfully present in the United States shall not enter into or attempt to enter into
a public records transaction with the state or a political subdivision of the state and no
person shall enter into a public records transaction...
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34-1-9
Section 34-1-9 Registration of firms of public accountants. (a) A firm engaged in this state
in the practice of public accounting may register with the board as a firm of public accountants
provided it meets all of the following requirements: (1) At least 51 percent of the ownership
of the firm, in terms of financial interests and voting rights of all partners, officers,
shareholders, members, or managers, belongs to certified public accountants or public accountants
of this state in good standing with a valid permit to practice. Although public accountant
firms may include nonlicensee owners, the firm and its ownership must comply with rules promulgated
by the board. (2) Any public accountant firm as defined in this chapter may include nonlicensee
owners provided that: a. The firm designates a licensee of this state who is responsible for
the proper registration of the firm and identifies that individual to the board. b. All nonlicensee
owners are active individual participants in the...
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45-37A-52.66
Section 45-37A-52.66 Codification authorized. The council may provide at any time it may deem
proper, for the revision and codification of its ordinances, bylaws, and permanent resolutions,
or for the adoption of a code or codes by ordinance. Such code or codes and the revisions
or amendments thereof may relate to the whole system of city bylaws, ordinances, and permanent
resolutions, or may relate to that portion of such ordinances, bylaws, and permanent resolutions
which relate to, affect, or purport to govern any particular subject or subjects or subdivisions
of municipal legislation. The council shall have full power and authority to prescribe the
manner in which the code or codes, revisions, or amendments thereto, shall be made public,
whether by proclamation of any officer or officers of the city by posting or by publication,
one or all, but it shall not be necessary unless so prescribed by the council for such code
or codes, revisions, or amendments thereto, to be published in a...
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45-8-120.05
Section 45-8-120.05 Civil Service Board - Creation; composition; meetings; annual budget. There
is created the Civil Service Board of Calhoun County, composed of five members each of whom
shall be over 25 years of age, of recognized character and ability, and an actual resident
in and a qualified elector of the county. No person shall be eligible to be, or continue to
be, a member of the board who holds any elected or appointed office of profit under the state,
county, or city; or who presently serves as an employee of Calhoun County. The members of
the Civil Service Board of Calhoun County currently serving on May 16, 1996, shall complete
their terms. Each vacancy occurring thereafter will be filled for a term of four years by
the appointment of an individual selected by the majority vote of the members of the Alabama
Legislature representing Calhoun County at the time the vacancy occurs. Any member of the
board who is appointed or elected to another public office of profit shall...
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8-6-6
Section 8-6-6 Registration of securities - Registration of certain securities by coordination.
(a) Any security for which a registration statement has been filed under the Securities Act
of 1933 in connection with the same offering may be registered by coordination. (b) A registration
statement under this section shall contain the following information and be accompanied by
the following documents, in addition to payment of the registration fee prescribed in Section
8-6-8: (1) Two copies of the prospectus filed under the Securities Act of 1933, together with
all amendments thereto; (2) If the Securities Commission requests, any other information or
copies of any other documents filed under the Securities Act of 1933; (3) The amount of securities
to be offered in this state; (4) The states in which a registration statement or similar document
in connection with the offering has been or is expected to be filed; (5) Any adverse order
or judgment previously entered in connection with the...
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