40-18-442
Section 40-18-442 (Effective for tax returns due on or after January 1, 2018) Definitions. When used in this article, the following terms shall have the following meanings: (1) DEPARTMENT. The Alabama Department of Revenue. (2) INCOME TAX RETURN PREPARER. (a) A person who prepares for compensation, or who employs one or more persons to prepare for compensation, any income tax return or claim for refund, required to be filed pursuant to this chapter. The preparation of a substantial portion of a return or claim for refund shall be treated as the preparation of that return or claim for refund. (b) A person is not an income tax preparer if all he or she solely performs the following duties: 1. furnishes typing, reproducing, or other mechanical assistance; 2. prepares returns or claims for refunds for the employer by whom he or she is regularly and continuously employed, or for an affiliate of that employer, including a subchapter K entity for which he or she prepares a return; 3. prepares...
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41-13-7
Section 41-13-7 Identifying information of state employees on records available for public inspection. (a) As used in this section, the following terms shall have the following meanings: (1) EMPLOYEE. Any person who is regularly employed by the state and who is subject to the provisions of the state Merit System or any person who is regularly employed by a criminal justice agency or entity or by a law enforcement agency within the state or any honorably retired employee thereof, to include, but not be limited to, the following: A judge of any position, including a judge of a municipal court; a district attorney; a deputy district attorney; an assistant district attorney; an investigator employed by a district attorney; an attorney, investigator, or special agent of the Office of the Attorney General; a sheriff; a deputy sheriff; a jailor; or a law enforcement officer of a county, municipality, the state, or special district, provided the law enforcement officer is certified by the...
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41-9-942
Section 41-9-942 Definitions. As used in this article, the following words and phrases shall have the following meanings: (1) COMMISSION. The Alabama Legislative Commission on Total Quality Government established by this article. (2) CUSTOMER. Any individual, organization, or entity that is a recipient of state government products or services, including any individual, organization, or entity within the government that is a recipient of those products and services. (3) STATE GOVERNMENT or GOVERNMENT. All service and regulatory agencies of the State of Alabama. (4) SUPPLIER. Any individual, organization, or entity that provides products or services to the government, including any individual, organization, or entity within the state government that receives those products or services. (5) TOTAL QUALITY. A strategic, customer-focused management approach that focuses on continual quality improvement processes, products, and services of an entire organization; the basic principles of Total...
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45-30-100
Section 45-30-100 Compensation of employees incapacitated on the job. (a) This section shall only apply to Franklin County. (b) When used in this section, the following terms shall have the following meanings, respectively: (1) EDUCATIONAL AUTHORITY or EMPLOYER. The county school system; any public city school system; any school, college, or institution under the control of the State Board of Education located in Franklin County; any public college or university located in Franklin County. (2) EMPLOYEE. Any teacher, counselor, advisor, librarian, coach, educational coordinator, psychometrist, substitute teacher, aide, college teacher, including professor, associate professor, assistant professor, and instructor, principal, supervisor, superintendent, administrative officer or assistant, ROTC employee, lunchroom or cafeteria worker, adult bus driver, student bus driver, maid, janitor, custodian, maintenance worker, secretary, clerk or clerical assistant, or any other employee, certified...
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45-44-244.32
Section 45-44-244.32 Deductions from compensation; quarterly payments. Each employer shall deduct from each payment due each employee the amount of the fees due from each employee beginning on the 1st day of January, 1998. The payments required to be made on account of the deductions by employers shall be made monthly to the county for the monthly periods ending the last day of each month, on or before the 20th day of the following month. Each employer shall at the same time make a return on a form made available to him or her by the revenue commissioner. If the total amount deducted from payments made to or due all employees of an employer is less than one percent during each calendar month of the previous calendar year, the employer may elect, for the current calendar year, to remit those deductions to the county for the quarterly periods ending March 31, June 30, September 30, and December 31 of the following calendar year, on or before the 20th day of the month following the end of...
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16-22A-3
Section 16-22A-3 Definitions. When used in this chapter only, the following terms shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) APPLICANT. A certified or noncertified individual who submits an application for employment to a local employing board or any nonpublic school, to act in any capacity in which the individual will have unsupervised access to children in an educational environment. (2) APPLICANT FOR CERTIFICATION. An individual who submits an application for certification issued by the State Superintendent of Education. (3) AUTHORIZED EMPLOYER. Any educational entity authorized to obtain criminal history background information, including the State Department of Education, local employing boards, and nonpublic schools which are responsible for hiring employees or contracting with private employers to provide personnel who have unsupervised access to children in an educational setting. (4) CERTIFIED APPLICANT FOR EMPLOYMENT. A...
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34-21-121
Section 34-21-121 Definitions. For the purposes of this article, the following terms shall have the following meanings: (1) ADVERSE ACTION. Any administrative, civil, equitable, or criminal action permitted by the law of a state which is imposed by a licensing board or other authority against a nurse, including actions against the license or multistate licensure privilege of an individual, including revocation, suspension, probation, monitoring of a licensee, limitations on the practice of the licensee, the bringing of a cease and desist action against the licensee, or any other encumbrance on licensure affecting the authorization of a nurse to practice. (2) ALTERNATIVE PROGRAM. A nondisciplinary monitoring program approved by a licensing board. (3) COMMISSION. The Interstate Commission of Nurse Licensure Compact Administrators. (4) COMPACT. The Enhanced Nurse Licensure Compact created by this article. (5) COORDINATED LICENSURE INFORMATION SYSTEM. An integrated process for collecting,...
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34-25A-3
Section 34-25A-3 Definitions. As used in this chapter, the following terms shall have the following meanings: (1) ACCREDITED FACILITY. A facility where prosthetic, orthotic, prosthetic and orthotic, or pedorthic care is provided to patients needing such care and has met the requirements of the board for such designation. The board shall require that all accredited facilities meet the requirements of a national certifying board, recognized by the state board in prosthetics, orthotics, and pedorthics accredited by the National Commission for Certifying Agencies (NCCA) in the discipline or disciplines for which the application is made and meet any other requirements of the board. The requirements may include custom and non-custom items the board may determine are necessary to perform quality care and are typical in the course of business. (2) ACCREDITED PEDORTHIC FACILITY. A facility where pedorthic care may be provided that has met the requirements of the board for such designation. An...
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35-11-371
Section 35-11-371 Perfection of lien. (a) For the purposes of this section, the following terms shall have the following meanings: (1) HEALTH CARE PAYOR. A health care insurer, health maintenance organization, or health care service plan organized under Article 6, Chapter 20, Title 10A, authorized to provide health care coverage in the state. (2) SATISFY THE CLAIM. Receipt by the hospital of either of the following: a. Full payment for services as billed. b. If the hospital has a contract with the injured person's health care payor, payment together with all credits, discounts, and contractual adjustments that the patient's bill would be entitled under the contract, including recoupments, between the hospital and the patient's health care payor which extinguish the patient's obligation for the services rendered. (b) Unless specifically contrary to any contractual agreement between the hospital and the injured person's health care payor or unless contrary to any statute or governmental...
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40-20-1
Section 40-20-1 Definitions. For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The state Department of Revenue. (2) ANNUAL. The calendar year or the taxpayer's fiscal year, when permission is obtained from the department to use a fiscal year as a tax period in lieu of a calendar year. (3) VALUE. The sale price or market value at the mouth of the well. If the oil or gas is exchanged for something other than cash, if there is no sale at the time of severance or if the relation between the buyer and the seller is such that the consideration paid, if any, is not indicative of the true value or market price, then the department shall determine the value of the oil or gas subject to the tax hereinafter provided for, considering the sale price for cash of oil or gas of like quality. (4) OIL. Crude petroleum oil and other hydrocarbons regardless of gravity which are produced at the well in liquid form by ordinary...
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