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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11-51-90.2
Gross Receipts and/or Flat Rate 443 Electronics and Appliance Stores Electronic and appliance
store, household, radio, television, computer Gross Receipts and/or Flat Rate 444 Building
Material and Gardening Equipment Dealers Building materials, hardware, paint, home center,
wallpaper Gross Receipts and/or Flat Rate 445 Food and Beverage Stores Food and beverage stores,
grocery, convenience, markets, liquor, beer Gross Receipts and/or Flat Rate Where Not State
Regulated 446 Health and Personal Care Stores Health and personal care stores,
drug, cosmetic, optical, health food Gross Receipts and/or Flat Rate 447 Gasoline Stations
Gasoline stations, filling stations Gross Receipts and/or Flat Rate Based on No. of Dispensers
448 Clothing and Accessories Stores Clothing stores, men's, women's, children, infants, shoe,
jewelry, luggage Gross Receipts and/or Flat Rate 451 Sporting Goods, Hobby, Book, Music Sporting
goods stores, hobby, toy, fish, gun, music, books Gross Receipts and/or...
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22-21-33
Section 22-21-33 Penalties for operation of or referring persons to unlicensed hospital. (a)(1)
Any individual, association, corporation, partnership, limited liability company, or other
business entity who operates or causes to be operated a hospital of any kind as defined in
this article or any rules promulgated hereunder, without having been granted a license by
the State Board of Health shall be guilty of a Class B misdemeanor upon conviction, except
that any individual, association, corporation, partnership, limited liability company, or
other business entity who operates or causes to be operated a hospital of any kind as defined
in this article or any rules promulgated hereunder without having been granted a license by
the State Board of Health shall be guilty of a Class A misdemeanor upon conviction of a second
or any subsequent offense. (2) The State Board of Health, upon determination that a facility
or business is operating as a hospital, within the meaning of this article or...
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11-101A-23
Section 11-101A-23 Public corporation. An authority shall be a public corporation or authority
and no part of its net earnings remaining after payment of its expenses shall inure to the
benefit of any individual, firm, or corporation, except that in the event the board shall
determine that sufficient provision has been made for the full payment of the expenses, securities,
and other obligations of the authority, then any portion, as determined by the board, of the
net earnings of the authority thereafter accruing may, in the discretion of the board, be
paid to one or more of its authorizing subdivisions. (Act 2001-642, p. 1317, §1.)...
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11-20-43
Section 11-20-43 Disposition of net earnings. The corporation shall be a nonprofit corporation
and no part of its net earnings remaining after payment of its expenses shall inure to the
benefit of any individual, firm or corporation; except, that in the event the board of directors
of the corporation shall determine that sufficient provision has been made for the full payment
of expenses, bonds and other obligations of the corporation, then any net earnings of the
corporation thereafter accruing shall, at the option of the board of directors, be used to
pay the cost of extensions and improvements to any of its projects or paid to the county with
respect to which the corporation was organized. (Acts 1977, No. 762, p. 1310, §16.)...
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11-22-15
Section 11-22-15 Nonprofit status; disposition of surplus revenue. The corporation shall be
a nonprofit corporation, and no part of its net earnings remaining after payment of its expenses
shall inure to the benefit of any individual, firm or corporation; except, that in the event
the board of directors of the corporation shall determine that sufficient provision has been
made for the full payment of expenses, bonds and other obligations of the corporation, then
any net earnings of the corporation thereafter accruing shall, at the option of the board
of directors, be used to pay the cost of extensions and improvements to any of its projects
or paid to the county with respect to which the corporation was organized. (Acts 1975, 3rd
Ex. Sess., No. 139, §15.)...
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11-47-232
Section 11-47-232 Authority as nonprofit corporation. An authority shall be a nonprofit corporation
and no part of its net earnings remaining after payment of its expenses shall inure to the
benefit of any individual, firm, or corporation, except that in the event a board shall determine
that sufficient provision has been made for the full payment of the expenses, bonds, and other
obligations of an authority, then any portion, as determined by the board, of the net earnings
of an authority thereafter accruing may, in the discretion of the board, be paid to one or
more of its authorizing subdivisions. (Acts 1996, No. 96-320, p. 361, §14.)...
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11-54-93
Section 11-54-93 Disposition of net earnings of boards. The industrial development board shall
be a nonprofit corporation, and no part of its net earnings remaining after payment of its
expenses shall enure to the benefit of any individual, firm, or corporation; except, that
in the event the board of directors of the board shall determine that sufficient provision
has been made for the full payment of the expenses, bonds, and other obligations of the board,
then any net earnings of the corporation thereafter accruing shall be paid to the municipality
with respect to which the board was organized. (Acts 1949, No. 648, p. 991, §13.)...
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11-60-14
Section 11-60-14 Disposition of net earnings of corporations. The corporation shall be a nonprofit
corporation, and no part of its net earnings remaining after payment of its expenses shall
inure to the benefit of any individual, firm, or corporation; except, that in the event the
board of directors of the corporation shall determine that sufficient provision has been made
for the full payment of expenses, bonds, and other obligations of the corporation, then any
net earnings of the corporation thereafter accruing shall, at the option of the board of directors,
be used to pay the cost of extensions and improvements to any of its projects or paid to the
municipality with respect to which the corporation was organized. (Acts 1967, Ex. Sess., No.
218, p. 264, §15.)...
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11-89C-7
Section 11-89C-7 Public corporation to be nonprofit; dissolution. Any public corporation shall
be a nonprofit corporation, and no part of its net earnings shall inure to the benefit of
any individual, firm, or corporation. In the event of dissolution of a public corporation,
if the board of directors of the public corporation determines that sufficient provision has
been made for the full payment of the expenses and other obligations, then any net earnings
thereafter existing shall be paid to the member governing bodies of the public corporation
provided, such amounts so paid out shall only be used by the member governing bodies for storm
water purposes and no other purpose. (Acts 1995, No. 95-775, p. 1835, §7.)...
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