Code of Alabama

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40-30-2
Section 40-30-2 Purpose and legislative intent. (a) Purpose. The purpose of the Electronic
Tax Return Filing Act is to authorize the Department of Revenue to accept tax returns and
other documents of all types filed in electronic commerce without violating other statutes
originally drafted for the use of paper returns submitted either personally or through the
mail. (b) Intent of the Legislature. It is recognized that because of constant technological
advances, the statutory outline herein for filing tax returns and other documents electronically
cannot encompass all of the intricacies in requirements or qualifications currently or into
the future. The bulk of the requirements and qualifications must be implemented through the
Department of Revenue's authority to promulgate regulations hereunder. It is the intent of
the Legislature to allow the Department of Revenue the necessary flexibility to adopt specific
regulations for accepting tax returns by electronic media, to control the...
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16-17-2
Section 16-17-2 Legislative intent. It is the purpose of the Legislature by this chapter to
authorize the incorporation of educational building authorities as public corporations and
as political subdivisions of the state for the purpose of providing ancillary improvements
for use in connection with educational institutions in this state, and to invest each authority
organized hereunder with all power that may be necessary or appropriate to enable it to accomplish
such purpose, including but without limitation to the power to lease its properties and to
issue interest-bearing revenue bonds. This chapter shall be liberally construed in conformity
with the said intent. (Acts 1966, Ex. Sess., No. 222, p. 325, §2.)...
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16-18-2
Section 16-18-2 Legislative intent. It is the purpose of the Legislature by this chapter to
authorize the incorporation of educational building authorities as public corporations and
as political subdivisions of the state for the purpose of providing ancillary improvements
for use in connection with educational institutions in this state and to invest each authority
organized hereunder with all power that may be necessary or appropriate to enable it to accomplish
such purpose, including but without limitation to the power to lease its properties and to
issue interest-bearing revenue bonds. This chapter shall be liberally construed in conformity
with the said intent. (Acts 1966, Ex. Sess., No. 221, p. 308, §2.)...
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40-29-2
Section 40-29-2 Applicability of chapter; purpose; legislative intent. The provisions of this
chapter shall apply to every public tax, license or fee, and/or any penalty or interest payable
thereon, levied under the provisions of any existing or hereafter enacted law which is codified
in this title or any other title and is collectible by the Commissioner of Revenue. The purpose
of this chapter is to supplement and clarify existing provisions of the general law relating
to the enforcement and collection of taxes. The provisions of this chapter shall be complementary
and in addition to all other provisions of law. In the event of any conflict between the provisions
of this chapter and those of any other specific statutory provisions contained in other chapters
of this title, or of any other title, it is hereby declared to be the legislative intent that,
to the extent such other specific provisions are inconsistent with or different from the provisions
of this chapter, the provisions of...
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2-17-1
Section 2-17-1 Definitions. When used in this chapter, the following terms shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) COMMISSIONER.
The Commissioner of Agriculture and Industries of the State of Alabama or his duly authorized
representative. (2) FIRM. Any partnership, association or other unincorporated business organization.
(3) MEAT BROKER. Any person, firm or corporation engaged in the business of buying or selling
carcasses, parts of carcasses, meat or meat food products of cattle, sheep, swine, goats,
horses, mules or other equines or poultry on commission or otherwise negotiating purchases
or sales of such articles other than for his own account or as an employee of another person,
firm or corporation. (4) POULTRY. Any live or slaughtered domesticated bird. (5) RENDERER.
Any person, firm or corporation engaged in the business of rendering carcasses or parts or
products of the carcasses of cattle, sheep, swine, goats,...
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22-30E-2
Section 22-30E-2 Legislative findings; purpose and intent of chapter; establishment of voluntary
assessment and/or cleanup program for properties with potential environmental contamination.
(a) The Legislature finds that rural and urban property in Alabama may have areas of actual
or perceived contamination at levels that may not be subject to assessment or cleanup under
applicable laws and regulations. The Legislature finds that this perception of contamination
discourages the purchase and productive use of otherwise usable properties. The Legislature
further finds that the voluntary assessment and/or cleanup of such properties is in the public
interest. (b) The Legislature finds that industries and developers often give preference to
previously unused greenfield sites over previously used property due largely to concerns over
the financial and environmental liabilities which may be incurred in acquiring such previously
used property for reuse and redevelopment. The Legislature...
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22-30F-2
Section 22-30F-2 Legislative findings; purpose and intent of chapter; establishment of revolving
loan program for voluntary remediation of environmentally contaminated areas. (a) The Legislature
finds that rural and urban property in Alabama may have areas of contamination which may be
addressed via the Alabama Land Recycling and Economic Redevelopment Act, Sections 22-30E-1
through 22-30E-13. The Legislature further finds that encouraging the voluntary remediation
and redevelopment of such properties is in the public interest. (b) The Legislature finds
that industries and developers often give preference to previously unused greenfield sites
over previously used property due largely to concerns over the financial and environmental
liabilities which may be incurred in acquiring such previously used property for reuse and
redevelopment. The Legislature further finds that the appropriate reuse and redevelopment
of properties which are contaminated, or perceived to be contaminated is in...
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28-9-1
Section 28-9-1 Legislative intent and purpose. The legislative intent and purpose of this chapter
is to provide a structure for the business relations between a wholesaler and a supplier of
beer. Regulation in this area is considered necessary for the following reasons: (1) To maintain
stability and healthy competition in the beer industry in this state. (2) To promote and maintain
a sound, stable, and viable three-tier system of distribution of beer to the public. (3) To
promote the public health, safety, and welfare. (Acts 1988, No. 88-80, p. 87, §1.)...
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2-13-93
Section 2-13-93 Rules and regulations. The Commissioner of Agriculture and Industries, with
the approval of the State Board of Agriculture and Industries, is authorized to promulgate
and adopt rules and regulations to effectuate the evident intent and purposes of this article.
All rules and regulations promulgated under this article shall be in writing, and said rules
and regulations shall become effective 30 days after a copy of the same has been posted in
the office of the commissioner. The commissioner shall mail a copy of all such rules and regulations
to each holder of a permit issued under this article, addressed to such permit holder at his
last known address. No rule or regulation under the authority of this article shall become
effective prior to the expiration of 30 days from the date of its promulgation and posting
as aforesaid. (Acts 1955, No. 570, p. 1239, §6.)...
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45-49-23
Section 45-49-23 Purpose. The legislative intent and purpose of this part is to provide a structure
for the business relations between a wholesaler and a supplier of wine in Mobile County. Regulation
in this area within the county is considered necessary for the following reasons: (1) To maintain
stability and healthy competition in the wine industry in Mobile County. (2) To provide and
maintain a sound, stable, and viable 3-tier system of distribution of wine to the public in
Mobile County. (3) To promote the public health, safety, and welfare. (Act 93-483, p. 764,
§ 2.)...
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