40-23-6
Section 40-23-6 License required to engage in business; one-time surety bond. (a) If any person shall engage in or continue in any business for which a privilege tax is imposed by Section 40-23-2 as a condition precedent to engaging or continuing in such business, the person shall apply for and obtain from the Department of Revenue a license to engage in and to conduct such business for the current tax year upon the condition that the person shall pay the taxes accruing to the State of Alabama under the provisions of this division; provided, that no license shall be issued under the provisions of this division to any person who has not complied with the provisions of this division, and no provision of this division shall be construed as relieving any person from the payment of any license or privilege tax now or hereafter imposed by law. (b)(1) Any person applying for an initial license or the renewal of an expired or cancelled license on or after January 1, 2020, who is in the...
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10A-2-16.02
Section 10A-2-16.02 Inspection of records by shareholders. REPEALED IN THE 2019 REGULAR SESSION BY ACT 2019-94 EFFECTIVE JANUARY 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) A shareholder of a domestic corporation or of a foreign corporation with its principal office within this state is entitled to inspect and copy, during regular business hours at the corporation's principal office, or if its principal office is outside this state, at a reasonable location within this state, specified by the corporation, any of the records of the corporation described in Section 10A-2-16.01(e) if he or she gives the corporation written notice of his or her demand at least five business days before the date on which he or she wishes to inspect and copy. (b) A shareholder of a domestic corporation or of a foreign corporation with its principal office within this state who shall have been a holder of record of shares for 180 days immediately preceding his or her demand or who is the holder...
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16-16B-2.1
Section 16-16B-2.1 Wireless infrastructure and mobile digital computing devices; application for funds; implementation plan. (a)(1) Contingent on funding, during the 2016-2017 school year, local school systems may begin installing sufficient, high-quality standards-based broadband WiFi infrastructure and, where possible, mobile digital devices to enable access to digital instructional materials and, to the extent practicable, textbooks in electronic format. (2) In order to accomplish subdivision (1), the following priorities are established: a. Wireless infrastructure: The first priority for the expenditure of Alabama Ahead Act funds is the establishment of a high-quality, standards-based wireless local area network (WLAN) infrastructure capable of providing all teachers and students with sufficient WiFi broadband access in all classrooms and common areas of schools, where feasible as described in WIRED. b. Standards: Local school systems shall use applicable funds to install wireless...
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16-6B-2.1
Section 16-6B-2.1 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2016 REGULAR SESSION, EFFECTIVE APRIL 11, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a)(1) Contingent on funding, during the 2016-2017 school year, local school systems may begin installing sufficient, high-quality standards-based broadband WiFi infrastructure and, where possible, mobile digital devices to enable access to digital instructional materials and, to the extent practicable, textbooks in electronic format. (2) In order to accomplish subdivision (1), the following priorities are established: a. Wireless infrastructure: The first priority for the expenditure of Alabama Ahead Act funds is the establishment of a high-quality, standards-based wireless local area network (WLAN) infrastructure capable of providing all teachers and students with sufficient WiFi broadband access in all classrooms and common areas of schools, where feasible as described in WIRED. b. Standards: Local school systems...
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32-7C-33
Section 32-7C-33 Recordkeeping; inspection; audit analysis; disclosure of information. (a) A TNC shall maintain the following records: (1) Individual trip records for at least two years from the date each trip was provided. (2) Individual records of TNC drivers at least two years from the date on which a TNC driver's relationship with the TNC ended. (b) For the sole purpose of verifying that a TNC is in compliance with subsection (a) and Section 32-7C-29 and no more than annually, the commission may visually inspect a random sample of the records that the TNC is required to maintain pursuant to subsection (a). All samples shall include records sufficient to verify the TNC's compliance with the background check requirements and standards set forth in Section 32-7C-29. The audit shall take place at a mutually agreed upon location in Montgomery, Alabama, or through a mutually agreed upon secure electronic process. Any record furnished to the commission may exclude information that would...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-7C-33.htm - 3K - Match Info - Similar pages
40-7-59
Section 40-7-59 Alternative systems. Notwithstanding any other provision of this article, no county property tax commissioner, county revenue commissioner, or similar county tax assessing or tax collecting official shall be prevented from providing an electronic system for the filing of any applicable business personal property tax returns through a system other than and as an alternative to the OPPAL system, nor shall any county property tax commissioner, county revenue commissioner, or similar county tax assessing or tax collecting official be prevented from enforcing mandatory electronic filing of a business personal property tax return pursuant to any local act of the Legislature. (Act 2014-415, p. 1520, §5.)...
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11-98-5.3
Section 11-98-5.3 Prepaid wireless telephone service. (a) As used in this section, the following words and terms shall have the following meanings unless the context clearly indicates otherwise: (1) DEPARTMENT. The Department of Revenue for the State of Alabama. (2) PREPAID RETAIL TRANSACTION. The purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale. (3) PREPAID WIRELESS CONSUMER. A person who purchases prepaid wireless telecommunications service in a retail transaction. (4) PREPAID WIRELESS TELEPHONE SERVICE. A service that meets all of the following requirements: a. Authorizes the purchase of CMRS, either exclusively or in conjunction with other services. b. Must be paid for in advance. c. Is sold in units or dollars whose number or dollar value declines with use and is known on a continuous basis. (b) Notwithstanding any other provision of this chapter, the current CMRS emergency telephone service charge established under...
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37-4-28
Section 37-4-28 Certificate of convenience and necessity - When required; application; issuance. No plant, property or facility for the production, transmission, delivery or furnishing of gas, electricity, water or steam shall be constructed, except ordinary extensions of existing systems in the usual course of business, until written application is first made to the commission for the issuance of a certificate of convenience and necessity, and the issuance by the commission of such certificate. Upon the filing of any such application, and after a public hearing of all parties interested, the commission may, or may not, in its discretion, issue such a certificate of convenience and necessity, and if issued, may prescribe such conditions upon the issuance as it may deem advisable. (Acts 1920, No. 37, p. 38; Code 1923, §9795; Code 1940, T. 48, §332.)...
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45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied pursuant to this subpart shall be privilege license and excise taxes in substance as follows: (1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing within the county in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character (not including, however, bonds or other evidence of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business except where a different amount is expressly provided herein. Any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such businesses at the rates specified, when his or her books are kept so as to show separately the gross proceeds of...
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5-13B-86
Section 5-13B-86 Powers of branch and agency. (a) Except as otherwise specifically provided in this division or in regulations or orders adopted by the superintendent, and notwithstanding any other law or regulation of this state to the contrary, operations of a foreign bank at an Alabama state branch or Alabama state agency shall be conducted with the same rights, privileges, and powers as an Alabama state bank at the same location, including, but not limited to, the eligibility to exercise fiduciary or trust powers, and shall be subject to all the same duties, restrictions, penalties, liabilities, conditions, and limitations that would apply under the laws of this state to an Alabama state bank doing business at the same location. (b) Among other exceptions to the provisions of subsection (a) that may be required or authorized by the superintendent pursuant to the provisions of this division: (1) An Alabama state branch that was not grandfathered as an "insured branch" within the...
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