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40-2A-5
Section 40-2A-5 Authority to issue revenue rulings. (a) The commissioner may, in addition to
all other powers and authority now granted by law, issue "revenue rulings" describing
the substantive application of any law or regulation administered by the department. Revenue
rulings may also govern procedures applicable to the department, and in that event, shall
be called "revenue procedures." Revenue rulings shall be binding on the department
and the state, its political subdivisions, and taxing authorities only with respect to the
taxpayer making the request and only with respect to the facts contained in the request. The
department attorney assigned to review the request for a revenue ruling shall consult with
the taxpayer or its authorized representative, if requested by the taxpayer or the authorized
representative, prior to issuing the revenue ruling. A revenue ruling shall constitute the
department's interpretation of the law or regulations as applied to the facts contained in
the...
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45-37-121.01
Section 45-37-121.01 Personnel board - Extent of authority. In and for each separate county
of the State of Alabama which has a population of 400,000 or more people according to the
last or any future federal census, there shall be a personnel board for the government and
control by rules and regulations and practices hereinafter set out or authorized of all employees
and appointees holding positions in the classified service of such counties and the municipalities
therein whose population according to the last federal census was 5,000 or more and the county
board of health, and such personnel board is vested with such power, authority, and jurisdiction.
Provided, however, that such board shall not govern any officers or appointees holding positions
in the unclassified service. The unclassified service shall include: All employees or appointees
of a city or county board of education, or a library board; persons engaged in the profession
of teaching in the public schools; officers...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-121.01.htm - 9K - Match Info - Similar pages
40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-260.htm - 8K - Match Info - Similar pages
41-10-393
Section 41-10-393 Filing of application for incorporation with Secretary of State; contents
and execution thereof; filing and recordation of application by Secretary of State. To become
a public corporation, the Governor, the Director of Finance, the Secretary of the Alabama
Department of Commerce, the Lieutenant Governor and the Speaker of the House, shall present
to the Secretary of State an application signed by each of them which shall set forth (1)
the name, official designation, and official residence of each of the applicants together
with a certified copy of the document evidencing each applicant's right to office; (2) the
date on which each applicant was inducted into office and the term of office of each of the
applicants; (3) the name of the proposed public corporation, which shall be "Alabama
Supercomputer Authority"; (4) the location of the principal office of the proposed public
corporation, which shall be Montgomery, Alabama; and (5) any other matters relating to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-10-393.htm - 2K - Match Info - Similar pages
41-10-422
Section 41-10-422 Commission to become public corporation. To become a public corporation,
the Governor, the Chairman of the Real Estate Commission, the Director of the Building Commission,
the Lieutenant Governor and the Speaker of the House, shall present to the Secretary of State
an application signed by each of them which shall set forth (1) the name, official designation,
and official residence of each of the applicants together with a certified copy of the document
evidencing each applicant's right to office; (2) the date on which each applicant was inducted
into office and the term of office of each of the applicants; (3) the name of the proposed
public corporation, which shall be "Real Estate Commission Building Authority";
(4) the location of the principal office of the proposed public corporation, which shall be
Montgomery, Alabama; and (5) any other matters relating to the incorporation which the applicants
may choose to insert and which is not inconsistent with this article...
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8-23-2
Section 8-23-2 Definitions. For purposes of this section, the following terms shall have the
following meanings, unless the context requires otherwise: (1) HEALTH STUDIO. Includes any
person, firm, corporation, organization, club, or association engaged in the sale of instruction,
training, or assistance in a program of physical exercise or weight reduction, which may include
the use of a sauna, whirlpool bath, weight lifting room, massage, steam room, or other exercising
or weight reduction machine or device. The term also includes any person, firm, corporation,
organization, or association engaged in the sale of the right or privilege to use exercise
or weight reduction equipment or facilities, such as a sauna, whirlpool bath, weight lifting
room, massage, steam room, or other exercising or weight reduction machine or device. "Health
studio" does not include bona fide nonprofit organizations which have been granted tax
exempt status by the Internal Revenue Service, including but not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-23-2.htm - 1K - Match Info - Similar pages
11-54B-8
Section 11-54B-8 Costs of supplemental services; assessment of classes; exemptions. (a) A self-help
business improvement district ordinance shall provide that all costs of the supplemental services
provided in a business improvement district will be financed through the levy of a special
assessment on the owners of the real property located within the geographical area of the
district and shall designate the method set forth in the plan as the method which will be
used to determine the amount of such special assessment in a manner which fairly and equitably
distributes the burden of financing the supplemental services among the real property owners
in the district. Such ordinance shall list and describe, by metes and bounds, by lot and block
numbers, or by street addresses, all real properties against which the special assessment
will be made to fund such supplemental services. (b) The board of directors of the district
management corporation, in its sole discretion, may assess classes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-8.htm - 3K - Match Info - Similar pages
40-23-191
Section 40-23-191 Short title; definitions. (a) This part shall be titled The Simplified Seller
Use Tax Remittance Act. (b) For the purpose of this part, the following terms shall have the
respective meanings ascribed to them in this section: (1) DEPARTMENT. The Alabama Department
of Revenue. (2) ELIGIBLE SELLER. A seller that sells tangible personal property or a service,
but does not have a physical presence in this state or is not otherwise required to collect
and remit state and local sales or use tax for sales delivered into the state. The seller
shall remain eligible for participation in the Simplified Use Tax Remittance Program unless
the seller establishes a presence through a physical business address for the purpose of making
in-state retail sales within the State of Alabama or becomes otherwise required to collect
and remit sales or use tax pursuant to Section 40-23-190 through an affiliate making retail
sales at a physical business address in Alabama. The term also includes...
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40-29B-4
Section 40-29B-4 Eligibility. (a) Notwithstanding any provision of law to the contrary, and
except as provided in subsection (b) of Section 40-29B-3, the following taxes are eligible
for amnesty: (1) Taxes due prior to January 1, 2017. (2) Taxes for taxable periods that began
before January 1, 2017. (b) Participation in the amnesty program shall be conditioned upon
the agreement of the taxpayer to waive any right to protest or initiate an administrative
or judicial proceeding. The agreement shall apply only to the specific tax and the tax period
for which amnesty is granted. (c) Amnesty may be granted only for eligible taxes to eligible
taxpayers who have not been contacted by the department in the past two years concerning the
tax type for which amnesty has been applied and who apply for amnesty during the amnesty period
prescribed by this chapter. Amnesty applications must be submitted in an electronic manner
as prescribed by the department. (d) Amnesty applications shall include a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29B-4.htm - 2K - Match Info - Similar pages
40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements;
taxpayer notification. (a) The Department of Revenue, a governing body of a self-administered
county or municipality, or an agent of such a municipality or county may not conduct an examination
of a taxpayer's books and records for compliance with applicable sales, use, rental, or lodgings
tax laws except in accordance with this section and with the Alabama Taxpayers' Bill of Rights
and Uniform Revenue Procedures Act. (b) Additional sales, use, rental, or lodgings tax may
be assessed by the Department of Revenue, a governing body of a self-administered county or
municipality, or an agent of such a municipality or county within any applicable period allowed
pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously
been entered by the Department of Revenue, a governing body of a self-administered county
or municipality, or an agent of such a municipality...
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