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10A-9A-10.04
Section 10A-9A-10.04 Filings required for conversion; effective date. THIS SECTION WAS AMENDED
BY ACT 2019-94 IN THE 2019 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. THIS IS NOT IN THE
CURRENT CODE SUPPLEMENT. (a) After a plan of conversion is approved: (1) if the converting
organization is an organization formed under, or its internal affairs are governed by, the
laws of this state, the converting organization shall file a statement of conversion in accordance
with subsection (c), which statement of conversion must be signed in accordance with Section
10A-9A-2.03(a) and which must include: (A) the name, type of organization, and mailing address
of the principal office of the converting organization, and its unique identifying number
or other designation as assigned by the Secretary of State, if any, before conversion; (B)
the date of the filing of the certificate of formation of the converting organization, if
any, and all prior amendments and the filing office or offices, if any,...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
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45-8-241
Section 45-8-241 Purpose; license or privilege fee; enforcement; exemption for religious practices.
(a) This section shall apply only to Calhoun County, Alabama, and to no other county. (b)
As used in this section, the following words and terms shall, except as otherwise provided
in this section, have the following meanings hereby ascribed to them: "the county"
means Calhoun County, Alabama; "the governing body" means the governing body of
Calhoun County, Alabama, whether it be a county commission, board of revenue, or other governing
body; "person" includes any natural person, partnership, corporation, firm, association,
trust, estate or other entity; and "business" includes all activities engaged in,
or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage,
either direct or indirect to such person; "license or privilege fee" shall not include
any sales or use tax. (c) The purposes of this section are to equalize the burden of taxation
by...
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40-14A-1
Section 40-14A-1 Definitions. For purposes of this chapter, the following terms shall mean:
(a) ALABAMA S CORPORATION. An S corporation defined under Section 40-18-160. (b) C CORPORATION.
A corporation other than an Alabama S corporation. (c) CODE. The Internal Revenue Code of
1986, as amended from time to time. (d) CORPORATION. An entity, including a limited liability
company electing to be taxed as a corporation for federal income tax purposes, through which
business can be conducted while offering limited liability to the owners of the entity with
respect to some or all of the obligations of the entity, other than a limited liability entity
or a disregarded entity. The term "corporation" shall include but not be limited
to the following: Corporations, professional corporations, joint stock companies, unincorporated
professional associations, real estate investment trusts, limited liability companies electing
to be taxed as corporations for federal income tax purposes, and all...
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40-22-1
Section 40-22-1 Deeds, bills of sale, etc. (a) Except as set out in subsection (b), no deed,
bill of sale, or other instrument of like character which conveys any real or personal property
within this state or which conveys any interest in any such property shall be received for
record unless the privilege or license tax is paid prior to the instrument being offered for
record as provided in subsection (c). (b) No privilege or license tax shall be required for
any of the following: (1) The transfer of mortgages on real or personal property within this
state upon which the mortgage tax has been paid. (2) Deeds or instruments executed for a nominal
consideration for the purpose of perfecting the title to real estate. (3) The re-recordation
of corrected mortgages, deeds, or instruments executed for the purpose of perfecting the title
to real or personal property, specifically, but not limited to, corrections of maturity dates
thereof, and deeds and other instruments or conveyances,...
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45-1-200.01
Section 45-1-200.01 Definitions; purpose; fees authorized. (a) As used in this section, the
following words and terms shall have the following meanings: (1) BUSINESS. Includes all activities
engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit,
or advantage, either direct or indirect to such person. (2) COUNTY. Autauga County, Alabama.
(3) GOVERNING BODY. The governing body of Autauga County, Alabama, whether it be a county
commission, board of revenue, or other governing body. (4) LICENSE OR PRIVILEGE FEE. Does
not include any sales or use tax. (5) PERSON. Includes any natural person, partnership, corporation,
firm, association, trust, estate, or other entity. (b) The purposes of this section are to
equalize the burden of taxation by authorizing the county to impose a license or privilege
fee upon persons now engaging in certain businesses without paying any license fee or tax
thereon to the county. By imposing an additional license or...
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45-37-123.23
Section 45-37-123.23 Records and reports. (a) Records. The pension board shall keep a record
of all of its proceedings, which shall be open to public inspection. Additionally, the pension
board shall keep all other books of account, records, policies, compensation records, service
records, and other data that may be necessary for proper administration of the plan and shall
be responsible for supplying all information and reports to the Internal Revenue Service,
members, beneficiaries, and others as may be required by law. (b) Correction of records. (1)
The pension board shall correct any error in a member's service record which the pension board
concludes is necessary to correct or remove an injustice or prevent a member from receiving
less or more than such member is entitled to receive under the plan. The pension board shall
adopt written rules prescribing the procedure the pension board shall follow in considering
whether an error in an employee's service record should be corrected....
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11-104-2
Section 11-104-2 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) DEPENDENTS. The spouse, children, or other dependents of the retired employee,
as defined by and covered under the documents governing the governmental entities' benefit
plans that provide post-employment benefits. (2) EMPLOYEE. Any person who is an employee of
any governmental entity located in the state who may become eligible for post-employment benefits
from the governmental entity. (3) EMPLOYER. Any governmental entity that sponsors, in whole
or in part, post-employment benefits. (4) FISCAL YEAR. The annual period at the end of which
a governmental entity determines its financial condition. (5) GASB. The Governmental Accounting
Standards Board. (6) GOVERNMENTAL ENTITY. Any political subdivision of the state, any department,
agency, board, commission, or authority of any such political subdivision, or any public corporation,
authority, agency, instrumentality, board,...
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11-54B-48
Section 11-54B-48 Collection of special assessment. (a) The self-help business improvement
district ordinance adopted by the municipality pursuant to Section 11-54B-46 shall provide
that the special assessment levied on the owners of the real property located within the geographical
area of the district shall be collected by the district management corporation, by the offices
of the municipal revenue department, or by the offices of the revenue commissioner, who may
be compensated for the service. Except in the case of an assessment against a designated class
of business, the ordinance shall also provide that the amount of any outstanding special assessment
levied on a parcel of real property, together with any accrued interest and penalties, shall
constitute a lien on the property. The lien shall take precedence over all other liens, whether
created prior or subsequent to the date of the special assessment, except a lien for any of
the following: (1) State, county, or municipal taxes....
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16-13-281
Section 16-13-281 Average salaries to match national average; funding; compliance. (a) The
average salary of Alabama teachers, including the State Minimum Salary Schedule, local salary
supplementals, state incentive pay such as National Board of Professional Teaching Standards
certification, and any other salary compensation paid to Alabama teachers, shall be increased
to the national average for teacher salaries as provided in this article. Beginning in the
fiscal year 2001-2002, and continuing each fiscal year thereafter until such time as the Alabama
teacher salary average has reached the national average for teacher salaries, there shall
be allocated 41.15 percent of the growth in the Education Trust Fund for teacher salaries.
The 41.15 percent of the growth shall not apply to any future new revenue source to the Education
Trust Fund, including any revenue generated from an increase in the rate or a substantial
change in the base of existing revenue sources. Provided, however, an...
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