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17-5-8
Section 17-5-8 Reports of contributions and expenditures by candidates, committees,
and officials; filing; procedure. (a) The treasurer, designated filing agent, or candidate,
shall file with the Secretary of State or judge of probate, as designated in Section
17-5-9, periodic reports of contributions and expenditures at the following times once a principal
campaign committee files its statement under Section 17-5-4 or a political action committee
files its statement of organization under Section 17-5-5: (1) Beginning after the 2012
election cycle, regardless of whether a candidate has opposition in any election, monthly
reports not later than the second business day of the subsequent month, beginning 12 months
before the date of any primary, special, runoff, or general election for which a political
action committee or principal campaign committee receives contributions or makes expenditures
with a view toward influencing such election's result. A monthly report shall include all...
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17-5-2
Section 17-5-2 Definitions. (a) For purposes of this chapter, the following terms shall
have the following meanings: (1) CANDIDATE. An individual who has done any of the following:
a. Taken the action necessary under the laws of the state to qualify himself or herself for
nomination or for election to any state office or local office or in the case of an independent
seeking ballot access, on the date when he or she files a petition with the judge of probate
in the case of county offices, with the appropriate qualifying municipal official in the case
of municipal offices, or the Secretary of State in all other cases. b. Received contributions
or made expenditures in excess of one thousand dollars ($1,000), or given his or her consent
for any other person or persons to receive contributions or make expenditures in excess of
one thousand dollars ($1,000), with a view to bringing about his or her nomination or election
to any state office or local office. (2) COMMISSION. The State Ethics...
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17-5-9
Section 17-5-9 Filing procedure. (a) All statements and reports, including amendments,
required of principal campaign committees under the provisions of this chapter shall be filed
with the Secretary of State in the case of candidates for state office or state elected officials,
and in the case of candidates for local office or local elected officials, with the judge
of probate of the county in which the office is sought for the 2016 election cycle. (b) Political
action committees, which seek to influence an election for local office or to influence a
proposition regarding a single county, shall file all reports and statements, including amendments,
with the judge of probate of the county affected. All other political action committees, except
as provided in subsection (a) above, shall file reports and statements with the Secretary
of State. (c) In the case of candidates for a municipal office where the municipality is located
in more than one county, the statements and reports shall...
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17-5-4
Section 17-5-4 Filing statement to show principal campaign committee; duties and procedures.
(a) Within five days after any person becomes a candidate for office, such person shall file
with the Secretary of State or judge of probate, as provided in Section 17-5-9, a statement
showing the name of not less than two nor more than five persons elected to serve as the principal
campaign committee for such candidate, together with a written acceptance or consent by such
committee, but any candidate may declare himself or herself as the person chosen to serve
as the principal campaign committee, in which case such candidate shall perform the duties
of chair and treasurer of such committee prescribed by this chapter. (b) If any vacancies
are created by death or resignation or any other cause, such candidate may fill such vacancy,
or the remaining members shall discharge and complete the duties required of such committee
as if such vacancy had not been created. The principal campaign...
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17-5-20
Section 17-5-20 Appointment of designated filing agents; submission of reports. (a)
A candidate, or in the case of a political action committee, the chair or treasurer, may appoint
a designated filing agent on a form prescribed by the Secretary of State. Upon receiving a
notice of appointment of designated filing agent, the Secretary of State, as soon as practicable,
shall take the necessary steps to enable the designated filing agent to electronically submit
any report or other filing required by this chapter on behalf of his or her principal. (b)
The submission of a timely, complete, and correct report or other filing required by this
chapter by a designated filing agent shall satisfy the filing or reporting requirement of
the designated filing agent's principal; however, the appointment of a designated filing agent
does not itself absolve any person having a duty to submit any report or other filing under
this chapter of liability for failure to timely submit such filing, for filing...
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17-5-11
Section 17-5-11 Duties of Secretary of State and judge of probate. The Secretary of
State and the judge of probate shall have the following duties: (1) To accept and file all
reports and statements, including amendments, required by the provisions of this chapter to
be filed with them and to accept any information voluntarily supplied that exceeds the requirements
of this chapter. (2) To make each statement and report filed by any principal campaign committee
or political action committee or elected official available for public inspection and copying
during regular office hours, any such copying to be at the expense of the person requesting
copies; except that any information copied from such reports or statements may not be sold
or used by any political party, principal campaign committee, or political action committee
for the purposes of soliciting contributions or for commercial purposes, without the express
written permission of the candidate or the committee reporting such...
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17-5-8.1
Section 17-5-8.1 Electronic reporting; electronic searchable database; rules. (a) Commencing
with the 2014 election cycle, all statements, reports of contributions, and expenditures,
and other filings required to be filed pursuant to this chapter, shall be submitted electronically
over the Internet by a computer file containing the report information in a format and medium
to be prescribed by the Secretary of State. (b) Commencing with the 2014 election cycle, the
Secretary of State shall implement and maintain an electronic database accessible by the public
through the Secretary of State's website which provides the capability of search and retrieval
of all statements, reports, and other filings required to be filed with the Secretary of State
pursuant to this chapter. The searchable database shall provide the ability to search by a
recipient's name, a contributor's name, a contributor's or recipient's Zip Code, and dates
of contributions. (c) Unless otherwise included in a report...
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17-5-5
Section 17-5-5 Statement of organization; notice of termination or dissolution. (a)
The treasurer or designated filing agent of each political action committee which anticipates
either receiving contributions or making expenditures during the calendar year in an aggregate
amount exceeding one thousand dollars ($1,000) shall file with the Secretary of State or the
judge of probate as herein provided in Section 17-5-9, a statement of organization,
within 10 days after its organization or, if later within 10 days after the date on which
it has information which causes the committee to anticipate it will receive contributions
or make expenditures in an aggregate amount in excess of one thousand dollars ($1,000). (b)
The statement of organization shall include: (1) The name and complete address of the committee.
(2) The identification of affiliated or connected organizations, if any. (3) The purposes
of the committee. (4) The identification of the chair and treasurer. (5) The identification...
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17-5-19.1
Section 17-5-19.1 Civil penalties. (a) Commencing with the 2018 election cycle, the
appropriate election official, based on the location of filing as required by Section
17-5-9, shall levy an administrative penalty against any person who fails to timely file a
report required by this chapter and who does not remedy the filing of the report pursuant
to subsection (h). The State Ethics Commission shall have the authority to levy an administrative
penalty against any person who files a materially inaccurate report required by this chapter
and who does not remedy the filing of the report pursuant to subsection (g). (b) The schedule
of civil penalties shall be as follows: (1) The lesser of three hundred dollars ($300) or
10 percent of the amount of contributions or expenditures not properly reported for a first
offense in an election cycle. (2) The lesser of six hundred dollars ($600) or 15 percent of
the amount of contributions or expenditures not properly reported for a second offense in...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby
approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article
I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state
and local tax liability of multistate taxpayers, including the equitable apportionment of
tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility
in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance
in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative
taxation. Article II. Definitions. As used in this compact: 1. "State" means a state
of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory
or possession of the United States. 2. "Subdivision" means any governmental unit
or special district of a state. 3. "Taxpayer" means any corporation, partnership,
firm,...
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