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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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10A-1-1.03
Section 10A-1-1.03 Definitions. As used in this title, unless the context otherwise requires,
the following terms mean: (1) AFFILIATE. A person who controls, is controlled by, or is under
common control with another person. An affiliate of an individual includes the spouse, or
a parent or sibling thereof, of the individual, or a child, grandchild, sibling, parent, or
spouse of any thereof, of the individual, or an individual having the same home as the individual,
or a trust or estate of which an individual specified in this sentence is a substantial beneficiary;
a trust, estate, incompetent, conservatee, protected person, or minor of which the individual
is a fiduciary; or an entity of which the individual is director, general partner, agent,
employee or the governing authority or member of the governing authority. (2) ASSOCIATE. When
used to indicate a relationship with: (A) a domestic or foreign entity for which the person
is: (i) an officer or governing person; or (ii) a beneficial...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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27-52-4
Section 27-52-4 Coverage. The plan shall offer health care coverage consistent with major medical
expense coverage to every eligible person who is not eligible for Medicare. The coverage to
be issued by the plan, its schedule of benefits, exclusions, and other limitations shall be
established by the plan, which plan benefits shall be inclusive of the provisions of Sections
27-1-10 and 27-19-39, and subject to the approval of the commissioner. (Acts 1997, No. 97-713,
p. 1476, §4.)...
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12-23A-5
Section 12-23A-5 Drug tests; screening; confidentiality of information; criteria for participation.
(a) Any drug offender subject to this chapter who posts bail shall submit to random observed
drug tests as a condition of pretrial release. (b) A drug offender shall be required to undergo
a screening under any of the following conditions: (1) The results of a drug test are positive.
(2) The drug offender requests a screening. (3) The drug offender admits to substance use
or abuse within the year preceding the arrest for the present charge. (4) The present charge
involves a violation of the controlled substances or impaired driving statutes. (5) The drug
offender, within the previous five years, has been convicted in any state or federal court
involving a violation described in subsection (b)(1), (b)(3), or (b)(4). (6) The drug offender
refuses to undergo a drug test as required by this chapter. (c) Notwithstanding the requirements
of subsection (a), the court shall order a drug offender...
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16-25A-5
Section 16-25A-5 Authorization for health insurance plan; election of optional or supplemental
coverage. (a) The board is hereby empowered and authorized to establish a fully insured or
self-insured health insurance plan for employees and, under certain conditions, retired employees
and to adopt and promulgate rules and regulations for the administration of such plan subject
to such limitations as may be contained in this article. Such plan may provide for group hospitalization,
surgical, medical, cancer, cash indemnity, and dental insurance against the financial costs
of hospitalization, surgical, and medical treatment and care and may also include, among other
things, prescribed drugs, medicines, prosthetic appliances, hospital inpatient and outpatient
service benefits, and hospital/medical expenses indemnity benefits, including major medical
benefits or such other coverage or benefits as may be deemed appropriate and desirable by
the board, within the limits of such funds as may be...
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16-25A-17
Section 16-25A-17 Partial funding of health insurance coverage for retired employees; method
of determining amount; provisions supplemental. (a)(1) Any premiums paid to the Public Education
Employees' Health Insurance Board for active employees shall include an amount to partially
fund the cost of coverage for retired employees. Notwithstanding the foregoing, if the plan
becomes fully funded pursuant to this article, this section shall not apply. (2) The amount
authorized by subdivision (1) of this subsection shall not be less than an amount determined
by multiplying the number of retired employees by an individual retired employee rate. The
individual retired employee rate shall be determined by multiplying the full cost of coverage
for a retired employee eligible to receive benefits under the federal Medicare program times
the fractional amount derived by dividing the current individual premium for an employee not
eligible for benefits under the federal Medicare program by the full...
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26-23E-3
Section 26-23E-3 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) ABORTION. The use or prescription of any instrument, medicine, drug, or any
other substance or device with the intent to terminate the pregnancy of a woman known to be
pregnant with knowledge that the termination by those means will with reasonable likelihood
cause the death of the unborn child. Such use or prescription is not an abortion if done with
the intent to save the life or preserve the health of an unborn child, remove a dead unborn
child, or to deliver the unborn child prematurely in order to preserve the health of both
the mother (pregnant woman) and her unborn child. The term abortion as used in this chapter,
does not include a procedure or act to terminate the pregnancy of a woman with an ectopic
pregnancy, nor does it include the procedure or act to terminate the pregnancy of a woman
when the unborn child has a lethal anomaly. For the purposes of this chapter,...
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27-53-2
Section 27-53-2 Genetic test. (a) A health benefit plan may not require as a condition of insurability
that a person take a genetic test to determine if the person has a predisposition for cancer.
(b) A health benefit plan may not use the results of a genetic test which may show the predisposition
of a person for cancer to determine insurability or to otherwise discriminate against the
person in rates or benefits based on the genetic test results. (Acts 1997, No. 97-721, p.
1492, §2.)...
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16-25A-43
Section 16-25A-43 Establishment of flexible employee benefit plan; long-term care plan. The
board is authorized to establish a flexible employee benefit plan for employees in compliance
with Section 125 and any other applicable sections of the Internal Revenue Code. The flexible
employee benefit plan may provide for payments or salary reductions for qualified benefits
in accordance with Section 125 of the Internal Revenue Code, which presently include health
insurance premiums, group life insurance, disability insurance, supplemental health and accident
insurance, dependent care expenses, and such other types of employee benefits permitted under
Section 125 and any other applicable sections of the Internal Revenue Code. Furthermore, the
board may establish a long-term care plan for employees. (Act 2004-650, 1st Sp. Sess., p.
31, §4.)...
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