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40-15-4
Section 40-15-4 Time of payment and filing return; extension of time. The tax imposed by this
chapter shall be paid and the return required by Section 40-15-3 shall be filed on or before
nine months after the decedent's death and shall be paid by the personal representative to
the Department of Revenue; provided, that where the Department of Revenue finds that the payment
on the due date of any part of the amount due would impose undue hardship upon the estate,
the Department of Revenue may extend the time for payment of all or any part, not to exceed
10 years from the original due date. In such case the amount or amounts in respect of which
the extension is granted shall be paid on or before the dates thus fixed, unless further extended
within said limitation as to time. If the time for payment is extended, there shall be collected,
in addition to the tax, interest thereon at the legal rate from the original due date of the
tax to the date of payment. The Department of Revenue may, in...
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40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) There is hereby levied, in addition
to all other taxes of every kind now imposed by law, and shall be collected, as herein provided,
a privilege or license tax against the person on account of the business activities engaged
in and in the amount to be determined by the application of rates against gross receipts,
as follows: Upon every person, firm or corporation engaged or continuing within this state
in the business of contracting to construct, reconstruct or build any public highway, road,
bridge, or street, an amount equal to five percent of the gross receipts derived from performance
of such contracts. The term "gross receipts" is herein defined to include only those
amounts derived and received by the contractor from the performance of such contracts. (b)
The proceeds of the taxes levied by this section, after deduction of the cost of administration
and collection of such taxes, shall be distributed as follows: (1)...
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45-17-241.02
Section 45-17-241.02 Effective date of taxes; imposition and disposition of tax; exemptions;
records; penalty and interest. (a) The taxes levied by this part shall become effective, or
go into effect, on the first day of the calendar month next following the calendar month in
which this part is adopted. (b)(1) Commencing on the effective date of the taxes, as specified
in subsection (a), above, in addition to all other taxes imposed by law, there is hereby levied
and shall be collected by the director of revenue as herein provided a privilege or license
tax in the amount hereinafter prescribed against every person engaged in the county in the
business of renting or furnishing any room or rooms, lodging or accommodations, to any transients
in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The director of revenue shall pay
to the Colbert County Tourism and Convention Bureau...
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45-37-123.01
Section 45-37-123.01 Definitions. For the purposes of this part, the following terms shall
have the following meanings: (1) ACT. The act adding this part, to be called the General Retirement
System for Employees of Jefferson County Act. (2) ACTIVE MEMBER. An individual who currently
is employed by the county or other entities set forth in subdivision (20) and is making employee
contributions to the system. (3) ACTUARIAL EQUIVALENT. Effective July 30, 1984, or such other
dates as set forth in Exhibit A, which is maintained in the office of the pension board, a
form of benefit differing in time, period, or manner of payment from a specific benefit provided
under the plan but having the same value when computed using the mortality tables, the interest
rate, and any other assumptions last adopted by the pension board, which assumptions shall
clearly preclude any discretion in the determination of the amount of a member's benefit.
(4) ACTUARIAL GAIN. As defined in Section...
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45-8-240.31
Section 45-8-240.31 Delinquent taxes statement; list of delinquent properties; newspaper notice;
trial and decree of sale; fees; reports. (a) After the first day of January, the Tax Collector
of Calhoun County shall mail a statement to all delinquent taxpayers addressed to the party
in whose name the property was assessed, showing a brief description of the property, and
the amount of taxes, fees, and cost due. It shall be the duty of such party to pay the taxes
and fees assessed and charged against the property. The failure to comply with the requirement
of this section, or the failure to receive the statement shall not invalidate a sale of the
property for taxes, nor invalidate the title of any property sold for taxes. (b)(1) Within
the time allowed by law, it shall be the duty of the tax collector to furnish the judge of
probate a list of all property on which the entire amount of taxes have not been paid, which
list shall show the name of the person to whom the property was...
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7-7-210
Section 7-7-210 Enforcement of warehouse's lien. (a) Except as otherwise provided in subsection
(b), a warehouse's lien may be enforced by public or private sale of the goods, in bulk or
in packages, at any time or place and on any terms that are commercially reasonable, after
notifying all persons known to claim an interest in the goods. The notification must include
a statement of the amount due, the nature of the proposed sale, and the time and place of
any public sale. The fact that a better price could have been obtained by a sale at a different
time or in a method different from that selected by the warehouse is not of itself sufficient
to establish that the sale was not made in a commercially reasonable manner. The warehouse
sells in a commercially reasonable manner if the warehouse sells the goods in the usual manner
in any recognized market therefor, sells at the price current in that market at the time of
the sale, or otherwise sells in conformity with commercially reasonable...
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12-17-4
Section 12-17-4 State assumption of retirement and other employee benefits. (a) Retirement.
- Employees of the circuit and district court, hereinafter "eligible employees,"
shall, on the date they join or joined the state personnel system, be covered by the Employees'
Retirement System of Alabama; provided, that an employee who on that date is covered by a
local retirement system may by written notice filed within 30 days prior to the date the employee
joins the state personnel system, with the Comptroller, elect to retain instead membership
in the local retirement plan; provided further, that any employee joining the state personnel
system on or before October 1, 1977, shall have the right to make such election within 30
days prior to October 1, 1977. Upon election of an employee, the Comptroller shall pay to
such local government plans the employer retirement contribution attributable to employees
electing to retain local plan membership; provided, that such employer contribution...
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27-15-81
Section 27-15-81 Consistency of progression of cash surrender values with increasing policy
duration. (a) This section, in addition to all other applicable sections of this article,
shall apply to all policies issued on or after January 1, 1985. Any cash surrender value available
under the policy in the event of default in a premium payment due on any policy anniversary
shall be in an amount which does not differ by more than two-tenths of one percent of either
the amount of insurance, if the insurance be uniform in amount, or the average amount of insurance
at the beginning of each of the first 10 policy years, from the sum of: (1) The greater of
zero and the basic cash value hereinafter specified. (2) The present value of any existing
paid-up additions, less the amount of any indebtedness to the insurer on account of or secured
by the policy. (b) The basic cash value shall be equal to the present value, on such anniversary,
of the future guaranteed benefits which would have been...
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36-27-9
Section 36-27-9 Payment of member's and employer's contributions for county engineers by State
Department of Transportation. Membership payments of county engineers eligible for participation
as members of the Employees' Retirement System of Alabama under Section 36-27-4, to the extent
of the State Department of Transportation contribution to the county for the engineer's salary,
shall be made as follows: (1) The State Director of Transportation shall cause to be deducted
from the state's payment to the county for the engineer's salary the member's contribution
and employer's contribution at the rates provided by law and remit the contribution to the
Employees' Retirement System of Alabama in the same manner as for department employees. The
State Department of Transportation shall further contribute to the employing county an amount
equal to the employer's contribution for the county engineer retirement from the same funds
from which state's contribution for salary occurred, said...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-27-9.htm - 2K - Match Info - Similar pages
40-26B-23
Section 40-26B-23 Filing of statement; privilege assessment prorated for beds added or subtracted;
penalty. (a) On or before the twentieth of each month, beginning October 1991, each nursing
facility subject to this article shall file with the department a statement under penalty
of perjury on forms prescribed by the department, showing the total number of beds as of the
last day of the previous month, the privilege assessment due under this article, and such
other reasonable and necessary information as the department, after consultation with the
Alabama Medicaid Agency and adoption of appropriate rules and regulations, may require for
the proper enforcement of the provisions of this article. At the time of filing such statement
the nursing facility shall pay to the department the amount of privilege assessments shown
to be due. (b) The annual privilege assessments levied by this article shall be prorated on
a month by month basis for any beds added to or subtracted from the nursing...
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