38-15-4
Section 38-15-4 Registration of certain youth residential institutions or organizations; staff training plans; rights of children; licensing and inspection of food preparation areas; access by law enforcement agencies. (a) Commencing on January 1, 2018, the department shall register any religious, faith-based, or church nonprofit, other nonprofit, or for profit affiliated youth residential facility, youth social rehabilitation facility, community treatment facility for youths, youth transitional care facility, long term youth residential facility, private alternative boarding school, private alternative outdoor program, and any organization entrusted with the residential care of children in any organizational form or combination defined by this section, whenever children are housed at the facility or location of the program for a period of more than 24 hours. At a minimum, registered youth residential institution or organization under this section shall do all of the following: (1) Be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/38-15-4.htm - 13K - Match Info - Similar pages
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence in the fairness of the state tax system, the state shall provide an independent agency with tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer has had a full opportunity to attempt settlement with the Department of Revenue based, among other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal within the executive branch of government, this chapter provides taxpayers with a means of resolving controversies that insures both the appearance and the reality of due process and fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals; determination of gross receipts; construction with other provisions. (a) Every taxpayer required to purchase a business license under this chapter shall: (1) Purchase a business license for each location at which it does business in the municipality, except as otherwise provided by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers subject to state licensing board oversight, be classified into one or more of the following 2002 North American Industrial Classification System ("NAICS") sectors and applicable sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION 111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
13A-8-1
Section 13A-8-1 Definitions. The following definitions are applicable in this article unless the context otherwise requires: (1) DECEPTION occurs when a person knowingly: a. Creates or confirms another's impression which is false and which the defendant does not believe to be true; or b. Fails to correct a false impression which the defendant previously has created or confirmed; or c. Fails to correct a false impression when the defendant is under a duty to do so; or d. Prevents another from acquiring information pertinent to the disposition of the property involved; or e. Sells or otherwise transfers or encumbers property, failing to disclose a lien, adverse claim, or other legal impediment to the enjoyment of the property when the defendant is under a duty to do so, whether that impediment is or is not valid, or is not a matter of official record; or f. Promises performance which the defendant does not intend to perform or knows will not be performed. Failure to perform, standing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-8-1.htm - 8K - Match Info - Similar pages
11-51-90
Section 11-51-90 Municipal business licenses; branch offices; application. (a) All municipalities shall have the following powers: (1) To license any exhibition, trade, business, vocation, occupation, or profession not prohibited by the Constitution or laws of the state which may be engaged in or carried on in the municipality. (2) To fix the amount of licenses, the time for which they are to run, not exceeding one license year, to provide a penalty for doing business without a license, and to charge a fee not exceeding ten dollars ($10) for issuing each license. The issuance fee shall be increased every five license years by the Department of Revenue by an amount equal to the percentage increase, if any, in the U.S. Department of Labor's Producer Price Index during that five-year period, rounded to the nearest dollar, with the base year being 2006. The Department of Revenue shall notify all municipalities and the Alabama League of Municipalities of any such fee increase no later than...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.htm - 14K - Match Info - Similar pages
40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and from the computation of the amount of the tax levied, assessed, or payable under this division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating oil destined for out-of-state use which are transacted in a manner whereby an out-of-state purchaser takes delivery of such oil at a distributor's plant within this state and transports it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales, of fertilizer when used for agricultural purposes. The word "fertilizer" shall not be construed to include cottonseed meal, when not in combination with other materials. (3) The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
40-12-250
Section 40-12-250 Tags for motor vehicles used by state, etc. (a) Motor vehicles owned and used by the state, a county, or a municipality of this state shall not be subject to the payment of license taxes levied, but shall display permanent license plates. Any agency which obtains or possesses a vehicle through a lease-purchase or an installment-sales agreement with an option to buy shall be considered as owning the vehicle for purposes of this section. The purchasing agent or other officer of the state, county, or municipality, shall apply to the Department of Revenue giving the make, type, model, and vehicle identification number of the vehicle or vehicles owned and used by the state, county, or municipality, together with any other information the department may require, which shall be furnished under oath by the applying officer. If upon examination the application appears correct to the department, it shall issue, to be placed on the motor vehicles, the number of license plates,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-250.htm - 5K - Match Info - Similar pages
32-13-2
Section 32-13-2 Removal of motor vehicles; liability; lien on vehicles removed; notice. (a) A law enforcement officer or, in a Class 1 municipality, a parking enforcement officer or traffic enforcement officer who is not required to be certified by the Alabama Peace Officers' Standards and Training Commission, may cause a motor vehicle to be removed to the nearest garage or other place of safety under any of the following circumstances: (1) The motor vehicle is left unattended on a public street, road, or highway or other property for a period of at least 48 hours. (2) The motor vehicle is left unattended because the driver of the vehicle has been arrested or is impaired by an accident or for any other reason which causes the need for the vehicle to be immediately removed as determined necessary by a law enforcement officer. (3) The motor vehicle is subject to an impoundment order for outstanding traffic or parking violations. (b)(1) A law enforcement officer, parking enforcement...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-13-2.htm - 3K - 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
32-6-61
Section 32-6-61 Licensing, registration, etc., staggered - Registration month; expiration and renewal; proration; reregistration of vehicles. The staggered system for the licensing, registration, and taxation of motor vehicles shall be implemented thusly: The first letter of an individual's last name shall determine the month in which a vehicle owner shall register his or her vehicle(s), as indicated below: January .... A, D February .... B March .... C, E April .... F, G, N May .... H, O June .... M, I July .... P, L August .... J, K, R September .... Q, S, T October .... U, V, W, X, Y, Z, trucks, commercial and fleet vehicles November .... Trucks, commercial and fleet vehicles After the conversion period all owners of private passenger vehicles and pickup trucks of 12,000 pounds and under shall continue to register their vehicles during the month assigned to the first initial of their last name. All license plates issued on a staggered registration basis shall expire on the last day...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-61.htm - 3K - Match Info - Similar pages
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