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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
27-60-2
Section 27-60-2 Interstate Insurance Product Regulation Compact. The State of Alabama hereby
agrees to the following interstate compact known as the Interstate Insurance Product Regulation
Compact: ARTICLE I. PURPOSES. The purposes of this compact are, through means of joint and
cooperative action among the compacting states: 1. To promote and protect the interest of
consumers of individual and group annuity, life insurance, disability income, and long-term
care insurance products; 2. To develop uniform standards for insurance products covered under
the compact; 3. To establish a central clearinghouse to receive and provide prompt review
of insurance products covered under the compact and, in certain cases, advertisements related
thereto, submitted by insurers authorized to do business in one or more compacting states;
4. To give appropriate regulatory approval to those product filings and advertisements satisfying
the applicable uniform standard; 5. To improve coordination of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-60-2.htm - 45K - Match Info - Similar pages
15-22-1.1
Section 15-22-1.1 Interstate Compact for Adult Offender Supervision. Whereas: The Interstate
Compact for the Supervision of Parolees and Probationers was established in 1937, it is the
earliest corrections "compact" established among the states and has not been amended
since its adoption over 62 years ago; Whereas: This compact is the only vehicle for the controlled
movement of adult parolees and probationers across state lines, and it currently has jurisdiction
over more than a quarter of a million offenders; Whereas: The complexities of the compact
have become more difficult to administer, and many jurisdictions have expanded supervision
expectations to include currently unregulated practices such as victim input, victim notification
requirements, and sex offender registration; Whereas: After hearings, national surveys, and
a detailed study by a task force appointed by the National Institute of Corrections, the overwhelming
recommendation has been to amend the document to bring about...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/15-22-1.1.htm - 43K - Match Info - Similar pages
45-35-150.09
Section 45-35-150.09 Bingo games - Filing of records; inspection; examination or audit. (a)
On or before April 15, after this article has been in effect for one year, and on or before
April 15 of each calendar year thereafter, each permit holder shall file with the sheriff
a copy of the records required in Section 45-35-150.08 relating to the operation of bingo
sessions in the previous calendar year. The records shall be open to inspection by any law
enforcement agency. (b) The records required to be kept by Section 45-35-150.08 by the permit
holder for the preceding one year shall be open to inspection by the sheriff, any law enforcement
agency, or the duly authorized representatives of either during reasonable business hours.
(c) The location at which bingo is being conducted, or at which an applicant or permit holder
intends to conduct bingo, shall be open to inspection during regular business hours by the
sheriff or any law enforcement agency. (d) Any permit holder may be examined...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-150.09.htm - 1K - Match Info - Similar pages
34-9-42
Section 34-9-42 Bond of secretary-treasurer of board; annual report and audit; national affiliation.
The secretary-treasurer of the board shall give bond in such sum as may be prescribed by the
board, conditioned to faithfully and honestly discharge the duties of the office according
to law, which bond shall be made payable to the Board of Dental Examiners of Alabama and held
in the custody of the president of the board. The secretary-treasurer of the board shall compile
an annual report which shall contain an itemized statement of all money received and disbursed
and a summary of the official acts of the board during the preceding year, and the report
shall have attached thereto a certified report and audit made by a certified public accountant
of the State of Alabama. A copy of the report and audit shall be filed of record in the office
of the Department of Finance of the State of Alabama, and a copy shall be retained by the
secretary-treasurer to be rendered upon request, to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-9-42.htm - 1K - Match Info - Similar pages
45-8-150.10
Section 45-8-150.10 Bingo games - Filing of records; inspection of records and bingo location.
(a) On or before January 15, April 15, July 15, and October 15, respectively, occurring one
year after January 1, 1997, and on or before January 15, April 15, July 15, and October 15
of each year thereafter, each permit holder shall file with the governing body which issued
the permit and with the Calhoun County Bingo Regulatory Commission, a copy of the records
required in Section 45-8-150.08 relating to the operation of bingo sessions in the previous
quarter of the calendar year in which bingo games were operated by the qualified organization.
Copies of the records shall be maintained by the governing body and the Calhoun County Bingo
Regulatory Commission, and shall be open to inspection by any law enforcement agency. For
good cause shown, the governing body or the Calhoun County Bingo Regulatory Commission may
require the permit holder to file with the governing body the records at...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-150.10.htm - 2K - Match Info - Similar pages
25-14-5
Section 25-14-5 Registration requirements; limited registration; reciprocity; fees. (a)(1)
A person may not provide, advertise, or otherwise hold itself out as providing professional
employer services in this state unless the person is registered under this chapter to operate
a professional employer organization. (2) Each person desiring to operate as a professional
employer organization shall file with the secretary a completed registration form to include
the following information: a. The name or names under which the professional employer organization
conducts business. b. The address of the principal place of business of the professional employer
organization and the address of each office it maintains in this state. c. The professional
employer organization's taxpayer or employer identification number. d. A list by jurisdiction
of each name under which the professional employer organization has operated in the preceding
five years, including any alternative names, names of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-14-5.htm - 8K - Match Info - Similar pages
40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual, including,
but not limited to, an attorney or certified public accountant with written authority or power
of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal; provided
however, that nothing herein shall be construed as entitling any such individual who is not
a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL JUDGE
or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER. The commissioner
of the department or his or her delegate. (5) COMPTROLLER. The Comptroller of the State of
Alabama. (6) DELEGATE. When used with reference to the commissioner means any officer or employee
of the department duly authorized by the commissioner,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-3.htm - 8K - Match Info - Similar pages
40-2A-15
Section 40-2A-15 Alabama Local Tax Institute of Standards and Training - Creation; composition;
duties. (a) There is hereby created the Alabama Local Tax Institute of Standards and Training.
All costs of operating the institute shall be paid from public funds appropriated, contributions
received, or fees and license revenues collected for this purpose. (b) The institute shall
operate under the direction and supervision of a board of directors. The board shall organize,
administer, control, oversee, and advise the institute so that the institute may carry out
the purposes of this section. The board shall promulgate reasonable rules and regulations
to effectuate this intent. (c) The board shall consist of six members as follows: (1) Three
representatives appointed by the Alabama League of Municipalities, who shall either be municipal
officers, employees, or attorneys, at least one of whom shall be a municipal revenue officer
or finance officer. (2) Three representatives appointed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-15.htm - 7K - Match Info - Similar pages
45-27A-60
Section 45-27A-60 Town of Pollard Trust Account. (a)(1) There is hereby established a trust
account for the Town of Pollard, Alabama, for the exclusive benefit of the Town of Pollard
and its citizens. The name of the trust fund shall be the Town of Pollard Trust Account. (2)
In order to preserve for future generations the Town of Pollard Trust Account and to ensure
water service, garbage pickup, grass mowing, and general maintenance of public property, expenditures
from the income of the trust are authorized only for the following uses: a. Maintenance and
replacement of water system equipment and property. b. The payment of utility charges incurred
by the town. c. Purchase and maintenance of insurance for the water system, other town property,
and bonding fees required by law for the mayor, the town clerk, and any other person authorized
to sign checks for the Town of Pollard. d. Repair and replacement of town equipment. e. Employment
of two permanent employees to perform garbage...
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