|
40-27-1.1
Section 40-27-1.1 "Business income" defined. Notwithstanding any other provision
of law to the contrary and specifically, Section 40-27-1, for purposes of Article IV of the
Multistate Tax Compact, the term "business income" means income arising from transactions
or activity in the course of the taxpayer's trade or business; or income from tangible or
intangible property if the acquisition, management, or disposition of the property constitute
integral parts of the taxpayer's trade or business operations; or gain or loss resulting from
the sale, exchange, or other disposition of real property or of tangible or intangible personal
property, if the property while owned by the taxpayer was operationally related to the taxpayer's
trade or business carried on in Alabama or operationally related to sources within Alabama,
or the property was operationally related to sources outside this state and to the taxpayer's
trade or business carried on in Alabama; or gain or loss resulting from the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.1.htm - 1K - Match Info - Similar pages
45-16-84.20
Section 45-16-84.20 Assessment and collection of motor vehicle taxes; issuance of licenses.
In Coffee County, the judge of probate shall perform all duties relative to the assessment
and collection of taxes on motor vehicles in Coffee County, which the revenue commissioner
is required under the general law to perform. The revenue commissioner shall be relieved of
all duties and responsibility relative to the assessment and collection of taxes on such motor
vehicles, and the judge of probate in all such counties shall have all duties and responsibilities
relative to the assessment or collection of taxes and issuance of motor vehicle licenses.
For the purposes of this subpart the term motor vehicle shall mean the same as defined in
Article 5, commencing with Section 40-12-240, of Chapter 12, Title 40. (Act 89-513, p. 1057,
§1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-84.20.htm - 1K - Match Info - Similar pages
45-18-82.20
Section 45-18-82.20 Assessment and collection of motor vehicle taxes. The Judge of Probate
of Conecuh County shall perform all duties relative to the assessment and collection of taxes
on motor vehicles, and the issuance of motor vehicle tags and titles in Conecuh County which
the revenue commissioner is required under the law to perform. The judge of probate shall
continue to perform the issuance of tags and the collection of sales tax as required by law.
The revenue commissioner shall be relieved of all duties and responsibilities relative to
the assessment and collection of taxes. For the purposes of this subpart, the term "motor
vehicle" shall mean the same as defined in Article 5, commencing with Section 40-12-240,
Chapter 12, Title 40, and in subdivision (4) of Section 32-7-2. (Act 2000-446, p. 803, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-82.20.htm - 1K - Match Info - Similar pages
11-89-7
Section 11-89-7 Powers of district generally; power of district to acquire, operate, etc.,
systems, etc., outside service area; provisions in schedules of rates and charges generally.
(a) The district shall have the following powers, together with all powers incidental thereto
or necessary to the discharge thereof in corporate form: (1) To have succession by its corporate
name for the duration of time (which may be perpetuity, subject to the provisions of Section
11-89-17) specified in its certificate of incorporation; (2) To sue and be sued in its own
name in civil actions, except as otherwise provided in this chapter, and to defend civil actions
against it; (3) To adopt and make use of a corporate seal and to alter the same at pleasure;
(4) To adopt and alter bylaws for the regulation and conduct of its affairs and business;
(5) To acquire, receive, and take, by purchase, gift, lease, devise, or otherwise, and to
hold property of every description, real, personal, or mixed, whether...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-89-7.htm - 11K - Match Info - Similar pages
22-27-15
Section 22-27-15 Establishment and review of reduction goals. (a) No later than October 15,
2009, the department shall establish, by rule, a goal for the percentage, on a statewide basis
only, of the reduction in the amount of household and commercial solid waste and the time
frames for that reduction. Reduction, by means including, but not limited to, recycling, source
reduction, waste minimization, reuse, and composting shall be determined at public solid waste
disposal or incineration facilities on a statewide, per capita basis. In order to evaluate
the statewide efforts, the department shall adopt rules for the determination of the base
year data, and reporting requirements by local governing bodies and public solid waste disposal
or incineration facilities, to include both the quantity and origin of the solid waste disposed
or incinerated at such facilities. Notwithstanding anything herein to the contrary, the reduction
goals shall emphasize activities prior to the delivery of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-15.htm - 2K - Match Info - Similar pages
23-2-167
Section 23-2-167 Definitions. THIS SECTION WAS AMENDED BY ACT 2019-501 IN THE 2019 REGULAR
SESSION, EFFECTIVE JANUARY 1, 2024. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING.
As used in this article, the following words shall have the following meanings: (1) AUTHORITY.
The Alabama Toll Road, Bridge and Tunnel Authority, as defined in Section 23-2-142. (2) DEPARTMENT.
The Department of Transportation. (3) ELECTRONIC TOLL COLLECTION. A method of collecting tolls
or charges which is capable of charging an account holder the appropriate toll or charge including,
but not limited to, either of the following: a. The transmission of information from an electronic
device on a motor vehicle to the toll system, which information is used to charge the account
the appropriate toll or charge. b. The transmission of license plate information from a photo-monitoring
system to the toll system, which information is used to charge the account the appropriate
toll or charge. (4) ELECTRONIC...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-2-167.htm - 4K - Match Info - Similar pages
27-52-3
Section 27-52-3 Additional powers; guidelines. (a) The commissioner shall, by regulation, establish
additional powers and duties of the plan and may adopt such rules as are necessary and proper
to implement this article. For the purpose of this section, the term "insurer" means
any entity covered by the Health Insurance Portability Act, including, but not limited to,
as the terms are defined in the Health Insurance Portability Act, a health insurance issuer,
a health maintenance organization and, notwithstanding Section 10-4-115, any health benefit
plan. In the case of a self-funded health benefit plan operating through a third party administrator,
the third party administrator shall be the insurer for the purpose of this section. The commissioner
may, by regulation, define health insurance premiums consistent with the purpose of this section.
(b) The regulations shall set forth coverage eligibility criteria consistent with the requirements
of Health Insurance Portability and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-52-3.htm - 2K - Match Info - Similar pages
40-12-390
Section 40-12-390 Definitions. The following words and phrases, when used in this article,
shall have the following meanings: (1) COMMISSIONER. The state Commissioner of Revenue. (2)
DEPARTMENT. The Department of Revenue. (3) DISTRIBUTOR. Any person engaged in the business
of selling or distributing new motor vehicles to new motor vehicle dealers. (4) FACILITATOR.
Any person or his or her designee who facilitates an off-site sale licensed under Section
40-12-395. The term may include the owner of the property where the off-site sale is being
conducted. (5) MANUFACTURER. Any person engaged in the business of manufacturing or assembling
new and unused motor vehicles. (6) MASTER DEALER LICENSE. The license issued by the department
pursuant to this article. (7) MOTOR VEHICLE. Any motor vehicle as defined in Section 40-12-240,
but the term shall not include any trailer not required to have a certificate of title. (8)
MOTOR VEHICLE REBUILDER. Any person engaged in the business of making or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-390.htm - 5K - Match Info - Similar pages
45-21-84
Section 45-21-84 Assessment and collection of motor vehicle taxes, etc.; titles and licenses.
The Judge of Probate of Crenshaw County shall perform all duties relative to the assessment
and collection of taxes on motor vehicles, motor vehicle titles, and non-motorized vehicles
in Crenshaw County which the revenue commissioner is required under the law to perform. The
revenue commissioner shall be relieved of all duties and responsibilities relative to the
assessment and collection of taxes on motor vehicles, motor vehicle titles, and non-motorized
vehicles, and the judge of probate shall have all the duties and responsibilities relative
to the assessment and collection of taxes and issuance of motor vehicle licenses and titles
for motorized and non-motorized vehicles. For purposes of this subpart, the term "motor
vehicle" shall mean the same as defined in Article 5, commencing with Section 40-12-240,
Chapter 12, Title 40. (Act 2007-273, p. 371, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-84.htm - 1K - Match Info - Similar pages
30-3-161
Section 30-3-161 Definitions. As used in this article, the following words and phrases shall
have the following meanings, unless the context requires a different definition: (1) CHANGE
OF PRINCIPAL RESIDENCE. A change of the residence of a child whose custody has been determined
by a prior court order, whether or not accompanied by a change of the residence of a person
entitled to custody of the child, with the intent that such change shall be permanent in nature
and not amounting to a temporary absence of the child from his or her principal residence.
(2) CHILD. A minor child as defined by subdivision (2) of Section 30-3B-102. As used in this
article, the term may include the singular and the plural. (3) CHILD CUSTODY DETERMINATION.
A judgment, decree, or other order of a court providing for the legal custody, physical custody,
or visitation with respect to a child. The term includes a permanent, temporary, initial,
and modification order. The term does not include an order relating...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/30-3-161.htm - 3K - Match Info - Similar pages
|