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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-10.htm - 38K - Match Info - Similar pages
45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm,
partnership, association, corporation, receiver, trust, estate, or other entity, or any other
group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County, Alabama.
(3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the
object of gain, profit, benefit, or advantage, either direct or indirect to such person. (4)
GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, without any deduction on account of the cost of the property so leased or rented,
the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever,
and without any deduction on account of loss and shall also...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages
27-60-2
Section 27-60-2 Interstate Insurance Product Regulation Compact. The State of Alabama hereby
agrees to the following interstate compact known as the Interstate Insurance Product Regulation
Compact: ARTICLE I. PURPOSES. The purposes of this compact are, through means of joint and
cooperative action among the compacting states: 1. To promote and protect the interest of
consumers of individual and group annuity, life insurance, disability income, and long-term
care insurance products; 2. To develop uniform standards for insurance products covered under
the compact; 3. To establish a central clearinghouse to receive and provide prompt review
of insurance products covered under the compact and, in certain cases, advertisements related
thereto, submitted by insurers authorized to do business in one or more compacting states;
4. To give appropriate regulatory approval to those product filings and advertisements satisfying
the applicable uniform standard; 5. To improve coordination of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-60-2.htm - 45K - Match Info - Similar pages
27-4A-3
Section 27-4A-3 Generally. (a) Subject to the exceptions and exemptions hereinafter set forth,
for the year beginning on January 1, 1995, and for each year thereafter, every insurer shall
pay to the commissioner a premium tax equal to the percentage, as set out in this subsection,
of the premiums received by the insurer for business done in this state, whether the same
was actually received by the insurer in this state or elsewhere: (1) PREMIUM TAX ON LIFE INSURANCE
PREMIUMS. a. Except as hereinafter provided, the rates of taxation on life insurance premiums
shall be those amounts set out in the following schedule: Year Foreign Insurers Domestic Insurers
1995 2.9 1.3 1996 2.8 1.6 1997 2.7 1.8 1998 2.5 2.1 Every Year Thereafter 2.3 2.3 b. Individual
life insurance policies in a face amount of greater than $5,000 and up to and including $25,000,
excluding group life insurance policies, shall be taxed at the rate of one percent per annum.
c. Individual life insurance policies in a face...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-4A-3.htm - 16K - Match Info - Similar pages
40-13-6
Section 40-13-6 Distribution of tax proceeds. (a) In each fiscal year when the funds then on
deposit in the special fund or funds created for retirement of the bonds equal the amount
needed to pay all the principal and interest becoming payable on the bonds within the succeeding
12 months and the funds then on deposit in the reserve fund or funds created for the bonds
equal the maximum principal and interest becoming due on the bonds in any one year, the severance
tax proceeds remaining in the Alabama State Docks Bulk Handling Facility Trust Fund, shall
be distributed as provided herein; provided however, that if at the end of any fiscal year
of the state, beginning with the fiscal year ending September 30, 1987, the Director of the
Alabama State Docks Department shall have notified the Director of Finance in writing, at
least five days prior to the close of the fiscal year, that the revenues to be derived by
the Alabama State Docks Department from the operations of its coal handling...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-6.htm - 13K - Match Info - Similar pages
22-30D-6
Section 22-30D-6 Registration; fees. (a) No later than May 24, 2001, each owner or operator
of a drycleaning facility located in this state who shall notify the department that it elects
to be covered by this chapter shall also register each drycleaning facility owned or operated
in the state by such owner or operator with the department on forms provided by the department.
Each owner or operator electing to register pursuant to this subsection shall submit its registration
forms to the Department of Revenue and the department. In addition, each owner or operator
electing to be covered by this chapter shall pay to the Department of Revenue with its initial
registration and each year thereafter a yearly drycleaning registration fee equal to two percent
of the gross receipts earned by such owner or operator in the state during the prior calendar
year, not to exceed a total registration fee of twenty-five thousand dollars ($25,000) per
year, regardless of the number of drycleaning...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-30D-6.htm - 9K - Match Info - Similar pages
2-32-14
Section 2-32-14 Certified association receiving and disbursing funds. A certified association
receiving and disbursing funds shall, within 60 days following the end of each calendar year,
or within a period of 60 days following the close of its fiscal year, cause an audit of its
books and accounts to be conducted by a certified public accountant, disclosing receipts,
disbursements, expenditures, and other pertinent information, and a copy of the auditor's
report shall be forwarded to the board for inspection and review. The Department of Examiners
of Public Accounts shall audit, review, and investigate the receipts and disbursements of
funds in the same manner that those duties are performed for examination and audits of agencies
and departments of the state. Any examination or audit required by this section shall be open
to public inspection. Within 90 days following the close of a certified association's fiscal
year, if it has received any funds from assessments levied and collected...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-32-14.htm - 1K - Match Info - Similar pages
27-44-13
Section 27-44-13 Credits for assessments paid. (a) A member insurer may offset against its
premium tax liability to this state an assessment described in Section 27-44-9(h) to the extent
of 20 percent of the amount of such assessment for each of the five calendar years following
the year in which such assessment was paid. (b) Any sums acquired by refund, pursuant to Section
27-44-9(f), from the association which have theretofore been written off by contributing insurers
and offset against premium taxes as provided in subsection (a) above, and are not then needed
for purposes of this chapter, shall be paid by the association to the commissioner and by
him deposited with the State Treasurer for credit to the General Fund of this state. (Acts
1982, No. 82-561, p. 922, §13; Act 2014-346, p. 1289, §1(b)(6).)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-44-13.htm - 1K - Match Info - Similar pages
27-42-16
Section 27-42-16 Credits for assessments paid; disposition of refunds previously offset. (a)
A member insurer may offset against its premium tax liability to this state an assessment
described in subdivision (3) of subsection (a) of Section 27-42-8 to the extent of 20 percent
of the amount of such assessment for each of the five calendar years following the year in
which such assessment was paid. In the event a member insurer should cease doing business,
all uncredited assessments may be credited against its premium tax liability for the year
it ceases doing business. (b) Any sums acquired by refund, pursuant to subdivision (7) of
subsection (a) of Section 27-42-8, from the association which have theretofore been written
off by contributing insurers and offset against premium taxes as provided in subsection (a)
of this section, and are not then needed for purposes of this chapter, shall be paid by the
association to the commissioner and by him deposited with the State Treasurer for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-42-16.htm - 1K - Match Info - Similar pages
11-50-413
Section 11-50-413 Taxation - Levy and collection of privilege license tax by certain municipalities.
(a) The term "taxpaying gas district" as used in this section means any gas district
organized under the provisions of this article that has, during any one calendar year, paid
to at least one half of its member municipalities license taxes, including interest and penalties,
in an aggregate amount in the case of each such municipality at least equal to two percent
of the gross receipts from business done by such district in such municipality during the
eight calendar years next preceding the calendar year during which such taxes were paid. (b)
Any provision of law including, without limitation, Section 11-50-412, as amended, to the
contrary notwithstanding, any municipality in this state that is a member of a taxpaying gas
district may levy and collect for the calendar year next succeeding that during which the
aggregate taxes referred to in subsection (a) of this section were paid, a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-413.htm - 2K - Match Info - Similar pages
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