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34-1-9
Section 34-1-9 Registration of firms of public accountants. (a) A firm engaged in this
state in the practice of public accounting may register with the board as a firm of public
accountants provided it meets all of the following requirements: (1) At least 51 percent of
the ownership of the firm, in terms of financial interests and voting rights of all partners,
officers, shareholders, members, or managers, belongs to certified public accountants or public
accountants of this state in good standing with a valid permit to practice. Although public
accountant firms may include nonlicensee owners, the firm and its ownership must comply with
rules promulgated by the board. (2) Any public accountant firm as defined in this chapter
may include nonlicensee owners provided that: a. The firm designates a licensee of this state
who is responsible for the proper registration of the firm and identifies that individual
to the board. b. All nonlicensee owners are active individual participants in the...
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34-1-6
Section 34-1-6 Registration of firms of certified public accountants. (a) A firm engaged
in this state in the practice of public accounting may register with the board as a firm of
certified public accountants provided it meets all of the following requirements: (1) At least
51 percent of the ownership of the firm, in terms of financial interests and voting rights
of all partners, officers, shareholders, members, or managers, belongs to holders of a certificate
who are licensed in some state, and such partners, officers, shareholders, members, or managers,
whose principal place of business is in this state, and who perform professional services
in this state hold a valid certificate issued under Section 34-1-4. Although firms
may include nonlicensee owners, the firm and its ownership must comply with rules promulgated
by the board. (2) Each certified public accountant owner regularly engaged within this state
in the practice of public accounting as a member of the firm shall be a...
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34-1-8
Section 34-1-8 Registration of public accountants. Written evidence of registration
as public accountants shall be issued to: (1) Any person who is a resident of this state,
or practices accounting herein, who has attained the age of 19 years, and who is of good moral
character and a citizen of the United States or has declared his or her intent to become a
citizen, and who meets the requirements of paragraphs a., b., c., or d. of this subdivision,
may, upon payment of an initial registration fee to be fixed by the board, register with the
board as a public accountant on or before October 1, 1974: a. Persons who hold themselves
out to the public as public accountants and who are engaged as principals, as distinguished
from employees, within this state on October 1, 1973, in the practice of public accounting
as their principal occupation. b. Persons serving in the Armed Forces of the United States
of America on October 1, 1973, who immediately prior to entering such service held...
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34-1-10
Section 34-1-10 Registration and supervision of offices. (a) Each office established
or maintained in this state for the practice of public accounting in this state by a certified
public accountant, firm of certified public accountants, a public accountant, firm of public
accountants, or by one registered under Section 34-1-5 shall be registered annually
under this chapter with the board, but no fee shall be charged for registration. Each office
shall be under the direct supervision of a licensee holding a permit under Section
34-1-11, which is in full force and effect. Notwithstanding the foregoing, the title or designation
"certified public accountant" or the abbreviation "CPA" shall not be used
in connection with the office unless the licensee is the holder of a certificate as a certified
public accountant under Section 34-1-4 and a permit issued under Section 34-1-11,
both of which are in full force and effect. The licensee may serve in such capacity at one
office only. The board...
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34-23-30
Section 34-23-30 Pharmacy permits generally. (a) Every pharmacy, hospital pharmacy,
drugstore, pharmacy department, prescription department, prescription laboratory, dispensary,
apothecary, or any other establishment with a title implying the sale, offering for sale,
compounding, or dispensing of drugs in this state, or any person performing pharmacy services
in this state, shall register biennially and receive a permit from the board. Any person desiring
to open, operate, maintain, or establish a pharmacy or perform pharmacy services in this state
shall apply to the board for a permit at least 30 days prior to the opening of the business.
No pharmacy or entity performing pharmacy services shall open for the transaction of business
until it has been registered, inspected, and a permit issued by the board. The application
for a permit shall be made on a form prescribed and furnished by the board which when properly
executed shall indicate the ownership desiring such permit and the names...
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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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34-1-16
Section 34-1-16 Acts declared unlawful. No person shall assume or use the title or designation
"certified public accountant," the abbreviation "CPA" or any other title,
designation, words, letters, abbreviation, sign, card, or device tending to indicate that
the person is a certified public accountant, unless the person has received a certificate
as a certified public accountant under Section 34-1-4 and if in public practice, holds
a permit issued under Section 34-1-11, which is not revoked or suspended, hereinafter
referred to as a live permit, and all of the offices of the person in this state for the practice
of public accounting are maintained and registered as required under Section 34-1-10,
or the person is practicing pursuant to Section 34-1-7; provided, however: (1) A foreign
accountant who has registered under Section 34-1-5 and who holds a live permit issued
under Section 34-1-11 may use the title under which he or she is generally known in
his or her country, followed by the...
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22-30D-4
Section 22-30D-4 Election of coverage; administration of chapter; rules and regulations.
(a)(1) All owners and operators and all wholesale distributors shall elect by May 24, 2001,
to be covered or not to be covered by this chapter and shall do so by notifying the department
in writing that such owner or operator or wholesale distributor elects to be covered or not
to be covered by this chapter. Following May 24, 2001, any owner or operator or wholesale
distributor who may have initially elected not to be covered by this chapter or who may have
inadvertently failed to notify the department may notify the department that such owner or
operator or wholesale distributor has reconsidered and desires to be covered by the fund,
but any such owner or operator or wholesale distributor shall, with its notice of request
for coverage, be required to pay to the Department of Revenue the registration fees which
would otherwise have been due to the fund had such owner or operator or wholesale...
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32-1-1.1
Section 32-1-1.1 Definitions. The following words and phrases when used in this title,
for the purpose of this title, shall have meanings respectively ascribed to them in this section,
except when the context otherwise requires: (1) ALLEY. A street or highway intended to provide
access to the rear or side of lots or buildings in urban districts and not intended for the
purpose of through vehicular traffic. (2) ARTERIAL STREET. Any United States or state numbered
route, controlled-access highway, or other major radial or circumferential street or highway
designated by local authorities within their respective jurisdictions as part of a major arterial
system of streets or highways. (3) AUTHORIZED EMERGENCY VEHICLE. Such fire department vehicles,
police vehicles, and ambulances as are publicly owned, and such other publicly or privately
owned vehicles as are designated by the Secretary of the Alabama State Law Enforcement Agency
or the chief of police of an incorporated city. (4) BICYCLE....
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40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns,
maintains or keeps in this state a manufactured home as defined according to subsection (n)
of this section, except a manufactured home that constitutes a part of the inventory
of a manufacturer or dealer, shall pay an annual registration fee of $24 for an owner occupied
single wide (one transportable module) manufactured home, $48 for an owner occupied double
wide or larger (two or more transportable modules) manufactured home, $48 for a commercial
single wide (one transportable module) manufactured home, or $96 for a commercial double wide
or larger (two or more transportable modules) manufactured home, provided, however, that any
manufactured home 10 years of age or greater but less than 20 years of age shall pay 75 percent
of the above stated fees, and any manufactured home 20 years of age or greater shall pay 50
percent of the above stated fees; and upon payment thereof such owner shall be...
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