40-2A-7
years from the date the return is filed with the department, whichever is later. This subparagraph
shall not apply to any corporation unless dissolution is completed within 18 months of the
date of the written notice. e. If a taxpayer has made the election provided in subsection
(d) or (e) of Section 40-18-8, a preliminary assessment based on the gain realized as a result
of the involuntary conversion [in the case of subsection (d) of Section 40-18-8] or a rollover
of gain on the sale of a personal residence [as provided in subsection (e) of Section
40-18-8] may be entered within three years from the date the taxpayer notified the department
of the replacement of the property in accordance with subsection (d) or (e) of Section 40-18-8,
as the case may be, or of his or her intention not to replace the property. f. If a taxpayer
has validly elected to have the provisions of subdivision (a) (7) of Section 40-18-6 and subsection
(l) of Section 40-18-8 apply to an acquisition of stock...
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45-4-244.20
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 such institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of such institutions) engaged or continuing within Bibb County in the business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character (not including, however, bonds or other evidence of debt or stocks,
nor sales of materials and supplies to any person for use in fulfilling a contract for the
painting, repair, or reconditioning of vessels, barges, ships, and other watercraft of over
50 tons burden), an amount equal to one percent of the gross proceeds of sales of the business
except when a different amount is expressly provided herein....
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13A-9-71
Section 13A-9-71 Registration of charitable organizations, professional fund raisers, and commercial
co-venturers, and professional solicitors; notification of changes; exempt persons; annual
report; prohibition against fund raising by unregistered person; contracts between professional
fund raisers and commercial co-venturers; appointment of Secretary of State as agent for service
of process; use of name of charitable organization without consent; disclosure by solicitors;
violations and penalties; injunctive relief. (a) Every charitable organization, except those
granted an exemption in subsection (f), which is physically located in this state, intends
to solicit contributions in or from this state, or to have contributions solicited in this
state, on its behalf, by other charitable organizations, paid solicitors, or commercial co-venturers
in or from this state shall, prior to any solicitation, file a registration statement with
the Attorney General upon a form prescribed by the...
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11-32-18
Section 11-32-18 Annual audit. Within 30 days following the close of each fiscal year the authority
shall cause an audit of its books and records to be made for the fiscal year by an independent
certified public accountant. Within 90 days following the close of each fiscal year the authority
shall furnish a copy of the audit to the governing bodies of the authorizing county, the principal
municipality, and each participating municipality. (Act 2013-380, p. 1389, §18.)...
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45-46-90.17
Section 45-46-90.17 Audit of records. Within 30 days following the close of each fiscal year,
the authority shall cause an audit of its books and records to be made for such fiscal year
by an independent certified public accountant. Within 90 days following the close of each
fiscal year, the authority shall furnish a copy of such audit to the appointing authority
of the board of directors. (Act 86-547, p. 1106, § 18.)...
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11-49A-18
Section 11-49A-18 Annual budget; amendments; annual audit. Within 30 days of the beginning
of the fiscal year of an authority, the board shall adopt a budget for such fiscal year. Any
such budget may be amended by a resolution of the board from time to time and at any time.
Within 30 days following the close of each fiscal year the authority shall cause an audit
of its books and records to be made for such fiscal year by an independent certified public
accountant. Within 90 days following the close of each fiscal year the authority will furnish
a copy of such audit to the governing body of the authorizing municipality. (Acts 1979, No.
79-777, p. 1380, §18.)...
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11-49B-17
Section 11-49B-17 Annual budgets and audits required. Within 30 days of the beginning of the
fiscal year of an authority, the board shall adopt a budget for the fiscal year. The budget
may be amended by a resolution of the board at any time. Within 30 days following the close
of each fiscal year the authority shall cause an audit of its books and records to be made
for the fiscal year by an independent certified public accountant. Within 90 days following
the close of each fiscal year, the authority shall furnish a copy of the report of the audit
to the governing bodies of the authorizing county, the principal municipality, and each participating
municipality. (Acts 1997, No. 97-678, p. 1308, §17; Act 97-896, p. 262, §5.)...
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45-49A-64.17
Section 45-49A-64.17 Annual budget and audit. Within 30 days of the beginning of the fiscal
year of an authority, the board shall adopt a budget for such fiscal year. Any such budget
may be amended by a resolution of the board from time to time and at any time. Within 30 days
following the close of each fiscal year the authority shall cause an audit of its books and
records to be made for such fiscal year by an independent certified public accountant. Within
90 days following the close of each fiscal year the authority will furnish a copy of such
audit to the governing body of the authorizing municipality. (Acts 1975, 2nd Sp. Sess., No.
31, p. 141, §18.)...
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11-54B-18
Section 11-54B-18 Annual reports and audits. (a) Within ninety (90) days after the close of
each fiscal year, the district management corporation shall make an annual report of its activities
for the preceding fiscal year to the governing body of the municipality. (b) Within ninety
(90) days after the close of each fiscal year, the district management corporation shall cause
an annual audit of its books, accounts, and financial transactions to be made and filed with
the governing body of the municipality and for that purpose the corporation shall employ a
certified public accountant. The annual audit shall be completed and filed with the governing
body within four months after the close of the fiscal year of the corporation and a certified
duplicate copy of the audit shall be filed with the mayor and the finance director or other
financial control officer of the municipality. (Acts 1994, No. 94-677, §18.)...
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11-50-355
year. The board shall cause an audit of its books and accounts to be made at least once in
each year by a certified public accountant or an auditor who is regularly employed by the
State Examiner of Public Accounts, and the cost thereof may be treated as a part of the cost
of operation. (b) Any member, agent, or employee of the board who contracts with the board
or is interested, either directly or indirectly, in any contract with the board or in the
sale of any property, either real or personal, to the board shall be guilty of a misdemeanor.
(c) When all of the bonds and other obligations assumed by the board and all the revenue bonds
issued by it shall have been fully paid or provisions for such payment shall have been made,
then all properties, whether tangible or intangible, then owned and operated by the board
shall become the property of the city, and all rights of the board in and to the same shall
thereupon immediately vest in the city, and the board shall be automatically...
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