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40-15-7
Section 40-15-7 Nonresident decedents. (a) Except as herein otherwise provided, all of the
provisions of this chapter shall be applicable to so much of the estates of nonresident decedents
as is subject to estate tax under the act of Congress in effect at the time of the death of
decedent as consists of real estate or tangible personal property located within this state
or other items of property or interest therein lawfully subject to the imposition of an estate
tax by the State of Alabama. (b) In assessing the tax upon any real estate or tangible property
located within this state belonging to the estate of a nonresident decedent, which shall pass
by will, devise or by the laws of intestacy, the Department of Revenue shall determine the
tax due to be such proportion of the federal estate tax as would be leviable upon an estate
of similar taxable net value, less that proportion of any exemption to which the estate is
entitled, which the actual value of the real estate and tangible...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15-7.htm - 9K - Match Info - Similar pages
11-50-303
Section 11-50-303 Compensation; ethics requirements; rate increases; open meetings. (a) Notwithstanding
any other provision of law, including Section 11-50-234.1, no member of the board may receive
any compensation that exceeds one thousand dollars ($1,000) per month. In addition, the members
shall be entitled to any additional personal expenses for the member only or expense allowance
for personal travel or other personal expenses for the member related to the duties of their
office upon approval by a roll call vote of a majority of the board members in an open meeting
of the board. No member of the board may be reimbursed for any expenditure for alcoholic beverages
or entertainment. Records relating to each expense voucher shall be itemized as to any expense
and shall be a public record and placed on the website of the board. (b)(1) All members of
the board and employees of the board shall be subject to the State Ethics Law, Chapter 25
of Title 36. No consultant or party contracting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-303.htm - 2K - Match Info - Similar pages
40-25-41
Section 40-25-41 Levied; amount; liability for payment; registration as responsible taxpayers;
seizure of contraband. An excise tax is hereby imposed on the storage, use or other consumption
in this state of tobacco products purchased at retail in an amount equal to that set out in
Section 40-25-2 or to any additional amount or amounts of tobacco sales tax as may be otherwise
levied or provided by law. Every person storing, using, or otherwise consuming in this state
tobacco products purchased at retail shall be liable for the tax imposed by this article,
and the liability shall not be extinguished until the tax has been paid to this state; provided,
that if said tobacco products have attached thereto the stamps provided in said Section 40-25-2
as aforesaid, or as otherwise provided by law, or if said tax imposed by said Section 40-25-2
as aforesaid, or to any additional amount or amounts of tobacco sales tax as may be otherwise
levied or provided by law has been paid by the seller of...
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45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to
Jefferson County. (b) As used in this section, state sales tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section
104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a three percent sales
tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage
Control Board. Provided, however, the tax imposed by this section shall not apply to the sale
of table wine. (2) The proceeds of all sales that are presently exempt under the state sales
and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected
within Jefferson County pursuant to this section shall be allocated...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.40.htm - 5K - Match Info - Similar pages
45-9-20
Section 45-9-20 Prohibited activities at licensed establishments. (a) The Legislature finds
that nudity, sexual conduct, and the depiction or simulation thereof in conjunction with the
furnishing of alcoholic beverages in public places is contrary to the safety, health, and
morals of the inhabitants of Chambers County, Alabama, and is desirous of prohibiting such
conduct. This section is therefore enacted pursuant to the authority granted in Article IV.
Section 104 of the Constitution of Alabama of 1901, that allows local legislation to regulate
or prohibit alcoholic beverage traffic and as otherwise granted in the Constitution of Alabama
of 1901. (b) The following words, terms, and phrases as used herein shall have the meanings
ascribed to them in this section except where the context clearly otherwise requires: (1)
"Person" shall mean any natural person, firm, association, joint venture, partnership,
corporation, or any other entity. (2) "Licensed establishment" shall mean any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-20.htm - 3K - Match Info - Similar pages
2-17-34
Section 2-17-34 Making, etc., of false statements or entries in reports, accounts, etc.; mutilation,
alteration, etc., of documentary evidence, etc. Any person, firm or corporation that shall
willfully make or cause to be made any false entry or statement of fact in any report required
to be made under this chapter, or that shall willfully make or cause to be made any false
entry in any account, record or memorandum kept by any person, firm or corporation subject
to this chapter or that shall willfully neglect or fail to make or to cause to be made full,
true and correct entries in such accounts, records or memoranda of all facts and transactions
appertaining to the business of such person, firm or corporation or that shall willfully remove
out of the jurisdiction of this state or willfully mutilate, alter or by any other means falsify
any documentary evidence of any such person, firm or corporation or that shall willfully refuse
to submit to the commissioner or to any of his...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-17-34.htm - 1K - Match Info - Similar pages
28-3A-19
Section 28-3A-19 Special retail license. Upon applicant's compliance with the provisions of
this chapter and the regulations made thereunder, the board shall issue a special retail license
in wet counties for a state park, racing commission, fair authority, airport authority, or
civic center authority, or the franchises or concessionaire of such park, commission or authority,
and may, in its discretion, issue a special retail license to any other valid responsible
organization of good reputation for such period of time not to exceed one year and upon such
terms and conditions as the board shall prescribe, which will authorize the licensee to purchase,
where the retail sale thereof is authorized by the board, liquor and wine from the board or
as authorized by the board and table wine and beer from any wholesale licensee of the board
and to sell at retail and dispense such alcoholic beverages as are authorized by the board
at such locations authorized by the board upon such terms and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-19.htm - 1K - Match Info - Similar pages
34-23-3
Section 34-23-3 State drug investigators. Each state drug investigator employed by the board
following the passage of this chapter must furnish satisfactory proof to the board that he
or she is a person of good moral character and that in the judgment of the members of the
board he or she has sufficient knowledge of the laws pertaining to the practice of pharmacy
and law enforcement to enable him or her to carry out his or her duties as an investigator
consistent with this chapter. Each state drug investigator employed by the board shall serve
an apprenticeship of a minimum of six months working with and under the supervision of the
Chief Drug Investigator or other investigator designated by the board. Each such investigator,
before entering upon his or her duties, shall post with the board a bond in the amount of
two thousand dollars ($2,000) conditioned upon the faithful performance of his or her duties.
Each state drug investigator shall have the power to inspect the medicines and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-23-3.htm - 3K - Match Info - Similar pages
37-3-18
Section 37-3-18 Bond or other security. (a) No certificate or permit shall be issued to a motor
carrier or remain in force, and no motor carrier subject to the provisions of this chapter
shall engage in any operation on any highway of this state, unless such carrier complies with
such reasonable rules and regulations as the commission shall prescribe governing the filing
and approval of surety bonds, policies of insurance, qualifications as a self-insurer or other
securities or agreements, in such reasonable amounts as the commission may require, conditioned
to pay, within the amount of such surety bonds, policies of insurance, qualifications as a
self-insurer or other securities or agreements, any final judgment recovered against such
motor carrier for bodily injuries to or the death of any person resulting from the negligent
operation, maintenance or use of motor vehicles under certificate or permit or for loss or
damage to property of others. The commission shall, under such rules...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-3-18.htm - 2K - Match Info - Similar pages
41-21-5
Section 41-21-5 Vesting of title to sets of code; duty of officers, employees, etc., of state
as to disposition of sets of code in custody thereof upon severance of connection with offices,
etc.; effect of failure to dispose of code in manner prescribed by section. Except those sets
of codes distributed to members of the Legislature and the Lieutenant Governor, the title
to all of the sets of the annotated code, the distribution of which to officers and offices
of the state and the several counties and municipalities thereof is provided for in this chapter,
shall forever remain in the State of Alabama and said sets shall never become the personal
property of any person or corporation, however long they shall have had possession thereof.
Officers, employees and agents of the state and of the several counties thereof to whom a
set of said annotated code is transmitted by the Secretary of State under the provisions of
this chapter, upon the severance of their connection with their...
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