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40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY
6, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this
section, it shall be unlawful for any person to print, publish, or divulge, without
the written permission or approval of the taxpayer, the return of any taxpayer or any part
of the return, or any information secured in arriving at the amount of tax or value reported,
for any purpose other than the proper administration of any matter administered by the department,
a county, or a municipality, or upon order of any court, or as otherwise allowed in this section.
Statistical information pertaining to taxes may be disclosed at the discretion of the commissioner
or his or her delegate to the legislative or executive branch of the state. Upon request,
the commissioner or his or her delegate may make written disclosure as...
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34-23-50
Section 34-23-50 Required. (a) It shall be unlawful for any person, firm, or corporation
to practice pharmacy in this state or to permit prescriptions to be compounded and/or dispensed
by persons other than those duly licensed by the board to practice pharmacy in this state;
provided, that any person who holds a professional degree in pharmacy from a school of pharmacy
recognized by the board who is serving his or her internship under the immediate direct supervision
of a pharmacist on the premises registered by the board and any person who is enrolled in
a school of pharmacy recognized by the board working under the immediate and direct supervision
of a pharmacist on the premises registered by the board pursuing his or her education as a
pharmacist shall be permitted to compound and/or dispense prescriptions. In order to be considered
enrolled in a school of pharmacy and pursuing his or her education as a pharmacist, a person
shall not be absent from the school of pharmacy for more...
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40-12-248
Section 40-12-248 License taxes and registration fees - Trucks or truck tractors - Generally.
(a) For each truck or truck tractor using the public highways of this state, annual license
taxes and registration fees based on the gross vehicle weight in pounds are imposed and shall
be charged. For the purposes of this section, the term "gross vehicle weight"
shall mean the empty weight of the truck or truck tractor plus the heaviest load to be carried
and, in the case of combinations, shall be deemed to include also the empty weight of the
heaviest trailer with which the power unit shall be placed in combination, plus the heaviest
load to be carried. No tolerance or margin of error shall be allowable under this section,
except as provided in subsection (b). (b) For each truck or truck tractor using the public
highways of this state, the annual license taxes and registration fees herein imposed (i)
shall consist of the base amount applicable to the truck or truck tractor under the schedule...
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8-22-4
Section 8-22-4 Definitions. The following terms shall have the meanings ascribed to
them in this section unless otherwise stated and unless the context or subject matter
clearly indicates otherwise: (1) PERSON. Any person, firm, association, organization, partnership,
business trust, joint stock company, company, corporation, or legal entity. (2) MOTOR FUEL.
Those products upon which the state excise tax levied, or defined, in Sections 40-17-1 through
40-17-52 and 40-17-170, as amended, is imposed. (3) WHOLESALER. Includes any person qualified
as a wholesaler of motor fuel with the state Revenue Commissioner, and shall also mean and
include any person, other than a buying pool defined herein, wherever resident or located,
who brings or causes to be brought into this state motor fuel purchased directly from the
manufacturer thereof. (4) WHOLESALE DISTRIBUTION. Any person, or the act of any person, including
any affiliate of such person, in commerce within the state, who purchases motor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-22-4.htm - 7K - Match Info - Similar pages
34-1-11
Section 34-1-11 Annual permits to practice; inactive status; continuing education. THIS
SECTION WAS AMENDED BY ACT 2018-106 IN THE 2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a)(1) Permits to engage in the practice of public
accounting in this state shall be issued by the board to a holder of a certificate of certified
public accountant issued under Section 34-1-4 and to a person registered under Section
34-1-8 who furnishes evidence satisfactory to the board of compliance with the requirements
of subsection (c) and who: (1) is a citizen of the United States or, if not a citizen of the
United States, a person who is legally present in the United States with appropriate documentation
from the federal government, or has declared his or her intent to become a citizen; and (2)
has attained the age of 19 years; and (3) is of good moral character; and (4) meets the experience
requirements set forth in subsection (e). Permits to engage in the...
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34-27-66
Section 34-27-66 Examination and license requirements; issuance and renewal of license;
inactive status; change of address. (a) Any person desiring to act as a seller of vacation
time-sharing plans shall file with the commission a written application upon such form as
the commission shall designate and shall pass to the satisfaction of the commission the examination
hereinafter prescribed. (b) Prerequisites for taking the vacation time-sharing sales examination
are as follows: (1) Evidence satisfactory to the commission that the applicant bears a good
reputation for honesty and truthfulness. (2) The applicant should not have been convicted
of any criminal offense involving moral turpitude or of any felony in this or any other state.
(3) The applicant shall be at least 19 years of age. (4) The applicant shall be a citizen
of the United States or, if not a citizen of the United States, a person who is legally present
in the United States with appropriate documentation from the federal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-27-66.htm - 8K - Match Info - Similar pages
12-17-224
Section 12-17-224 Special services division; worthless check unit; guidelines for processing
worthless check complaints; fees and restitution; collection and distribution. (a) Each district
attorney may establish a special services division which shall be under the direction and
control of the district attorney, and shall be organized for the following uses and purposes:
(1) A section of the special services division of each district attorney's office may
be organized as a worthless check unit. Each district attorney who elects to establish the
unit shall assign sufficient staff and resources to effectively operate the unit. The worthless
check unit of the special services division of the district attorney's office shall be created
for the purpose of processing worthless checks. (2) Procedures: a. COMPLAINT REFERRALS. After
following the requisites of Section 13A-9-13.1, any party holding a worthless negotiable
instrument may present a "complaint" to the worthless check unit of the...
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40-12-252
Section 40-12-252 Basis of tax for trailers; permanent license plate. (a) The following
annual license taxes and registration fees are hereby imposed and shall be charged for each
trailer, other than manufactured homes, operated on the public highways of this state: (1)
For each privately owned utility trailer or travel trailer, which is not operated for hire,
lease, or rental, twelve dollars ($12). (2) For each utility trailer, rented or leased for
compensation of any kind or nature, fifteen dollars ($15). (3) For each truck or tractor trailer
or semitrailer, twenty dollars ($20); and provided, that any trailer or semitrailer used by
a farmer exclusively for transporting farm products to and from market or for transporting
the personal property of a farmer for his or her own use on the farm shall not be subject
to the license taxes and registration fees provided for in this section. Trailers of
any kind or description for hauling passengers for hire are prohibited by law and shall not...
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45-45-201.19
Section 45-45-201.19 License inspector - Powers and duties. It shall be the duty of
the license inspector to scrutinize the records and stubs kept in the office of the county
license department and also to examine the license records of each city or town located in
the county of which he or she has been appointed license inspector, and if it shall be reported
to the license inspector or come to his or her knowledge that any person, persons, firms,
or corporations have failed or refused to take out a license for a business or occupation
for which a license is required by the state, or have failed or refused to take out a license
for operating any motor vehicle or trailer for which license is required by law, the license
inspector shall thereupon cite such delinquent to appear before the license inspector at the
courthouse of the county in which the citation is issued and show cause why the license or
privilege tax required by law has not been paid, and at the same time shall file with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.19.htm - 6K - Match Info - Similar pages
5-5A-44
Section 5-5A-44 Acquisition of majority of voting shares of a bank; procedure. (a) No
person, acting directly or indirectly or through or in concert with one or more persons, may
acquire control of a state bank or of any corporation or other entity having control of a
state bank, unless an application is filed with the superintendent for review of the proposed
transaction and for his or her action, if any, as provided in this section. (b) The
application shall be on a form prescribed by the superintendent and shall be made under oath.
The application must contain all information that the superintendent by regulation requires
to be furnished in an application, as well as any information that the superintendent orders
to be included in the particular application being filed and shall be accompanied by the filing
fee prescribed by the Banking Board. For the purposes of this section, the Banking
Board may reduce or waive any prescribed fees for applications where a change of control...
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