8-1-4
Section 8-1-4 Reimbursement for certain federal manufacturer's excise taxes; option to tender
payment one business day before remittance due to Internal Revenue Service; notification and
security; applicability. (a) A party to a contract required to reimburse another party to
the contract for the federal manufacturer's excise tax levied pursuant to Sections 4081 to
4083, inclusive, and Section 4091 of Title 26 of the United States Code, whether as a separate
item or as a part of the price, may tender payment for the taxes one business day prior to
the time that the other party is required to remit the taxes to the United States Internal
Revenue Service. (b) If a party elects to make payment pursuant to subsection (a), the party
to which the payment is owed may demand security for the payment of the taxes in proportion
to the amount the taxes represent compared to the security demanded on the contract as a whole.
The other party may not change the payment terms of the contract without a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-1-4.htm - 2K - Match Info - Similar pages

37-2A-4
Section 37-2A-4 Jurisdiction of the Public Service Commission. (a) Notwithstanding any provision
of law to the contrary, the commission shall not have any jurisdiction, right, power, authority,
or duty to regulate, supervise, control, oversee, or monitor, directly or indirectly, the
rates, charges, classifications, provision, or any aspect of broadband service, broadband
enabled services, VoIP services, or information services. (b)(1) The commission may require
incumbent local exchange carriers to unbundle their networks, but the commission shall not
require the carriers to unbundle in a manner that exceeds in degree or differs in kind from
the unbundling requirements of the Federal Communications Commission. (2) Nothing in this
section shall be construed to: a. Affect any entity's obligations under 47 U.S.C. Sections
251 and 252 or a right granted to an entity by these sections. b. Affect any applicable wholesale
tariff. c. Grant, modify, or affect the authority of the commission to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-2A-4.htm - 8K - Match Info - Similar pages

40-1-43
Section 40-1-43 Misuse of federal tax returns or information therefrom by state officers, employees,
etc., or former employees or agents. It shall be unlawful for any officer, employee, agent,
or former employee or agent of the Department of Revenue to use a federal tax return, or information
reflected on such federal return, for any purpose other than in the administration of the
revenue laws administered by the Department of Revenue or to disclose to any person, except
as authorized by the Internal Revenue Code, 26 U.S.C. §1 et seq., any federal return information,
whether received from the Internal Revenue Service under an exchange of information agreement
or from the taxpayer as an attachment to his state tax return. Any person violating the provisions
of this section shall be deemed guilty of a misdemeanor, and shall be fined not to exceed
$1,000 or sentenced to hard labor for the county for not more than one year, one or both for
each offense, and upon conviction thereof, any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-43.htm - 1K - Match Info - Similar pages

11-102-5
Section 11-102-5 Taxing and zoning contracts excepted. Nothing in this chapter shall be construed
to authorize the joint exercise of the power to levy taxes or to zone real property. Additionally,
nothing in this chapter shall be construed to authorize the joint exercise of the power to
tax, the power to exercise planning authority, or the power to zone real property in the unincorporated
areas of a county unless authorized by act of the Legislature. Notwithstanding this prohibition,
counties and municipalities may contract with each other to zone flood prone areas as mandated
by the federal government pursuant to Title 11, Chapter 19. (Act 98-471, p. 911, §5.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-102-5.htm - 976 bytes - Match Info - Similar pages

26-1A-210
Section 26-1A-210 Insurance and annuities. Unless the power of attorney otherwise provides,
language in a power of attorney granting general authority with respect to insurance and annuities
authorizes the agent to: (1) continue, pay the premium or make a contribution on, modify,
exchange, rescind, release, or terminate a contract procured by or on behalf of the principal
which insures or provides an annuity to either the principal or another person, whether or
not the principal is a beneficiary under the contract; (2) procure new, different, and additional
contracts of insurance and annuities for the principal and the principal's spouse, children,
and other dependents, and select the amount, type of insurance or annuity, and mode of payment;
(3) pay the premium or make a contribution on, modify, exchange, rescind, release, or terminate
a contract of insurance or annuity procured by the agent; (4) apply for and receive a loan
secured by a contract of insurance or annuity; (5) surrender...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/26-1A-210.htm - 2K - Match Info - Similar pages

26-1A-212
Section 26-1A-212 Claims and litigation. Unless the power of attorney otherwise provides, language
in a power of attorney granting general authority with respect to claims and litigation authorizes
the agent to: (1) assert and maintain before a court or administrative agency a claim, claim
for relief, cause of action, counterclaim, offset, recoupment, or defense, including an action
to recover property or other thing of value, recover damages sustained by the principal, eliminate
or modify tax liability, or seek an injunction, specific performance, or other relief; (2)
bring an action to determine adverse claims or intervene or otherwise participate in litigation;
(3) seek an attachment, garnishment, order of arrest, or other preliminary, provisional, or
intermediate relief and use an available procedure to effect or satisfy a judgment, order,
or decree; (4) make or accept a tender, offer of judgment, or admission of facts, submit a
controversy on an agreed statement of facts, consent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/26-1A-212.htm - 2K - Match Info - Similar pages

16-7A-6
Section 16-7A-6 Disposition of assets upon dissolution. In the event of dissolution, the residual
assets of the authority shall be turned over to another public corporation or organization
which is itself exempt from federal income tax as an organization described in Section 501(c)(3)
and Section 170(c) of the Internal Revenue Code of 1954, as amended. (Acts 1982, 2nd Ex. Sess.,
No. 82-786, p. 289, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-7A-6.htm - 713 bytes - Match Info - Similar pages

19-3D-19
Section 19-3D-19 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE JANUARY 1, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. TAX-RELATED LIMITATIONS.
(a) In this section the following terms have the following meanings: (1) GRANTOR TRUST. A
trust as to which a settlor of a first trust is considered the owner under 26 U.S.C. Sections
671 through 677, as amended, or 26 U.S.C. Section 679, as amended. (2) INTERNAL REVENUE CODE.
The United States Internal Revenue Code of 1986, as amended. (3) NONGRANTOR TRUST. A trust
that is not a grantor trust. (4) QUALIFIED BENEFITS PROPERTY. Property subject to the minimum
distribution requirements of 26 U.S.C. Section 401(a)(9), as amended, and any applicable regulations,
or to any similar requirements that refer to 26 U.S.C. Section 401(a)(9) or the regulations.
(b) An exercise of the decanting power is subject to the following limitations: (1) If a first
trust contains property that qualified, or would have...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/19-3D-19.htm - 8K - Match Info - Similar pages

25-4-118
Section 25-4-118 Cooperation with state and federal agencies, institutions of higher education,
public and law enforcement officials, etc.; penalty for wrongfully securing or misusing information.
(a) In the administration of this chapter, the secretary shall cooperate to the fullest extent
consistent with the provisions of this chapter with the U.S. Secretary of Labor and his successors,
and the Federal Internal Revenue Service, and, notwithstanding any other provisions of this
chapter, shall make such reports in such form and containing such information as either may
from time to time require, and shall comply with such provisions as the U.S. Secretary of
Labor, or his successors, or the Federal Internal Revenue Service may from time to time find
necessary to insure the correctness and verification of such reports, and shall comply with
the regulations prescribed by the U.S. Secretary of Labor, and his successors, governing the
expenditures of such sums as may be allotted and paid to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-118.htm - 5K - Match Info - Similar pages

41-27-10
Section 41-27-10 Criminal history background checks on state employees and contractors requested
by state department or agency; policies. (a) Pursuant to the requirements of Public Law 92-544,
the states may conduct a nationwide criminal history background check on state employees and
contractors for the purpose of determining whether an employee or contractor who has access
to federal tax information has been convicted of a crime that would warrant denying the employee
or contractor access to the federal tax information. For the purposes of this section, federal
tax information includes tax return or tax return information received directly from the Internal
Revenue Service or obtained through an authorized secondary source. An authorized secondary
source shall not include official court records maintained by the Alabama Administrative Office
of Courts. A state department or agency shall require each applicant for a position of employment
with the department or agency and all current...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-27-10.htm - 3K - Match Info - Similar pages