11-51-211
Section 11-51-211 Quarterly sales and use tax returns. (a)(1) With respect to those municipalities and counties for which the department serves as the collecting sales tax agent from time to time, when the total state sales tax for which any person is liable under Chapter 23 of Title 40 averages less than two hundred dollars ($200) per month during the preceding calendar year, a quarterly sales tax return and remittance in lieu of monthly returns may be made to the department. If a quarterly filing election has been made by the taxpayer, then the return and remittance shall be made to the department on or before the 20th day of the month next succeeding the end of the quarter for which the tax is due. The election to file quarterly shall be made in writing no later than February 20 of each year and shall be filed with the department. Notwithstanding the above, no state-administered county or municipal sales tax return shall be due until January 20 of each year unless the total state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-211.htm - 5K - Match Info - Similar pages
11-65-4
Section 11-65-4 Elections required to approve incorporation of commission and conduct of racing and pari-mutuel wagering thereon. (a) No commission shall be incorporated for a Class 1 municipality and no horse racing or greyhound racing or pari-mutuel wagering thereon shall be permitted in such municipality pursuant to this chapter unless the incorporation of such commission, together with the conduct of horse racing and pari-mutuel wagering thereon or greyhound racing and pari-mutuel wagering thereon or both such activities, shall have been authorized by an election held in the host county in which such incorporation and such racing and wagering activities shall have been approved by both (i) a majority of the votes cast in such election by voters who reside in the host county (including those voters who reside in the sponsoring municipality) and (ii) a majority of the votes cast in such election by voters who reside in the commission municipal jurisdiction. In order to authorize the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-4.htm - 13K - Match Info - Similar pages
11-81-201
Section 11-81-201 Election as to proposed undertaking. Whenever any county or municipal corporation through its governing body shall vote to take advantage of the authority granted in this article, as a condition to the exercise of such authority it shall call an election, at which election the question of whether or not such county or municipality will enter upon the undertaking proposed by the governing body of the county or municipal corporation will be voted upon. If the majority of the voters shall vote in the affirmative, then the county or municipal governing body shall proceed with the proposed undertaking in conformity with the provisions of this article and the law of the state pertinent thereto; otherwise, it shall not. Such election shall be ordered, held, canvassed and may be contested in the same manner as is or may be hereafter provided by the law applicable to the authorization of municipal or county bonds. (Acts 1933, Ex. Sess., No. 107, p. 100; Code 1940, T. 37,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-81-201.htm - 1K - Match Info - Similar pages
13A-8-30
Section 13A-8-30 Definitions. As used in this article, the following terms have the following meanings: (1) FERROUS METALS. Any metals containing significant quantities of iron or steel, excluding motor vehicles purchased in accordance with Section 32-8-87. (2) LAW ENFORCEMENT OFFICER. A duly constituted and certified peace officer of the State of Alabama or of any county or municipality within the state. (3) METAL PROPERTY. Metals as defined in this section as either ferrous or nonferrous metals. (4) NONFERROUS METALS. Metals not containing significant quantities of iron or steel, including, without limitation, copper, brass, aluminum other than aluminum cans, bronze, lead, zinc, nickel, stainless steel, and alloys thereof, including stainless steel beer kegs. (5) PERSON. An individual, partnership, corporation, joint venture, trust, association, or any other legal entity. (6) PERSONAL IDENTIFICATION CARD. A driver's license or identification card issued by the Alabama State Law...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-8-30.htm - 2K - Match Info - Similar pages
17-4-33
Section 17-4-33 Computerized statewide voter registration list. (a) The State of Alabama shall provide, through the Secretary of State, a nondiscriminatory, single, uniform, official, centralized, interactive computerized statewide voter registration list defined, maintained, and administered by the Secretary of State, with advice from the Voter Registration Advisory Board and the President of the Alabama Probate Judges Association, which contains the name and registration information of every legally registered voter in the state. The computerized list shall comply with the following requirements: (1) It shall serve as the single system for storing and managing the official list of registered voters throughout the state. (2) It shall contain the name, address, and voting location, as well as other information deemed necessary by the Voter Registration Advisory Board or the Secretary of State, of every legally registered voter in the state. (3) A unique identifier shall be assigned to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/17-4-33.htm - 4K - Match Info - Similar pages
17-7-21
Section 17-7-21 Requirements for approval of system. (a) The governing body of any county or municipality or other political subdivision of the state by adoption of an appropriate resolution, may authorize, adopt, and direct the use of electronic vote counting systems for use in all elections held in such county or municipality or other political subdivision or any portion thereof; and such resolution, a copy of which shall be filed with the Secretary of State, shall specify the particular type of equipment to be used and a procedure for implementation. (b) Notwithstanding subsection (a), no electronic vote counting system shall be used unless it has been constructed so that it: (1) Permits and requires voting in secrecy. (2) Permits each elector to vote at any election for all persons and offices for whom and for which he or she is lawfully entitled to vote; to vote for as many persons for an office as he or she is entitled to vote for; and to vote for or against any question upon...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/17-7-21.htm - 3K - Match Info - Similar pages
34-14A-6
Section 34-14A-6 Exemptions. This chapter does not apply to: (1) Any employee of a licensee who does not hold himself or herself out for hire or engage in residential home building, except as such employee of a licensee. (2) An authorized employee of the United States, the State of Alabama, or any municipality, county, or other political subdivision, if the employee does not hold himself or herself out for hire or otherwise engage in residential home building except in accordance with his or her employment. (3) General contractors holding a current and valid license, issued prior to January 1, 1992, under Chapter 8 of this title. (4) Real estate licensees, licensed engineers, and licensed architects operating within the scope of their respective licenses on behalf of clients. (5) a. Owners of property when acting as their own contractor and providing all material supervision themselves, when building or improving one-family or two-family residences on such property for the occupancy or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-14A-6.htm - 2K - Match Info - Similar pages
40-10-132
Section 40-10-132 List and sale of lands bid in by state. (a) It shall be the duty of the Land Commissioner to cause to be prepared a suitable book, in which shall be entered a description, as accurate as can be obtained, of all the lands which have been bid in by the state, with the amount of state and county taxes due thereon and the date when such lands were bid in; and, when three years shall have elapsed from the date of sale, such portions of lands as have not been redeemed shall be subject to sale by the state; and the Land Commissioner, with the approval of the Governor, may do any of the following: (1) Sell the same at private sale to any purchaser, who may pay therefor in cash to the Treasurer such sum of money as the Land Commissioner may ascertain to be sufficient to cover and satisfy all claims of the state and county, which sum shall not be less than the amount of money for which the lands were bid in by the state, with interest thereon at the rate of 12 percent per annum...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-132.htm - 2K - Match Info - Similar pages
40-9-14.1
Section 40-9-14.1 Certificates of exemption to governmental entities, contractors, etc., for certain tax exempt projects. (a) For the purposes of this section, the term governmental entity means the State of Alabama and its political subdivisions, including a county, a municipality, an industrial or economic development board or authority, and any public water or sewer authority, district, system, or board that otherwise is sales and use tax exempt. A governmental entity shall also include an educational institution of any of the foregoing Alabama political subdivisions including a public college or university, a county or city board of education, and the State Board of Education. (b)(1) The Department of Revenue shall issue a certificate of exemption to the governmental entity for each tax exempt project. (2) The Department of Revenue shall grant a certificate of exemption from state and local sales and use taxes to any contractor licensed by the State Licensing Board for General...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-14.1.htm - 5K - Match Info - Similar pages
45-17-110
Section 45-17-110 Compensation of election officials. Each election official of Colbert County shall receive fifty dollars ($50) per day for the performance of his or her official duties. The County Commission of Colbert County shall supplement the compensation already provided by the general law of the state with funds out of the county general fund sufficient to bring the compensation up to the amount provided for by this section, provided, however, in any municipal election in which the official serves, the supplement provided for herein shall be paid by the municipality in which such election is held. (Act 79-131, p. 238, §1; Act 89-193, p. 237, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-110.htm - 975 bytes - Match Info - Similar pages
|