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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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34-1-7
Section 34-1-7 Practice privilege for nonresident certified public accountants. (a) Subject
to subsection (b), a person who is licensed as a certified public accountant in another state
whose principal place of business is not in this state shall have all the privileges of a
certified public accountant in this state without the need to obtain a certificate or permit
under this chapter or to notify or register with the board and may offer or render professional
services in this state, whether in person or by mail, telephone, or electronic means, without
any notice, fee, or other submission under this chapter. (b) A person exercising the practice
privilege granted in subsection (a) and any firm that employs the person, as a condition of
the grant of the privilege, are deemed to consent to all of the following: (1) The personal
and subject matter jurisdiction and disciplinary authority of the board and the courts of
Alabama. (2) Compliance with this chapter and any rules promulgated by...
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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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34-1-12
Section 34-1-12 Suspension, revocation, etc., of certificate, registration, or permit; fines.
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) After notice and hearing as provided in Section
34-1-14, the board may suspend for a period not to exceed three years or revoke any certificate
issued under Section 34-1-4, or any registration granted under Section 34-1-5 or 34-1-8, or
any practice privilege granted pursuant to Section 34-1-7; may revoke, suspend, or refuse
to renew any permit issued under Section 34-1-11; or may censure the holder of any permit
or any practice privilege for any one or any combination of the following causes: (1) Fraud
or deceit in obtaining a certificate as a certified public accountant, registration under
this chapter, or a permit to practice public accounting under this chapter. (2) Dishonesty,
fraud, or gross negligence in the practice of public accounting. (3) Any...
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20-2-52
Section 20-2-52 Registration of persons manufacturing, distributing or dispensing controlled
substances - Standards; requirements as to practitioners conducting research; effect of federal
registration. (a) The certifying boards shall register only an applicant certified by their
respective boards to manufacture, dispense, or distribute controlled substances enumerated
in Schedules I, II, III, IV and V; provided, that the State Board of Pharmacy shall register
all manufacturers and wholesalers unless they determine that the issuance of that registration
would be inconsistent with the public interest. In determining the public interest, the above-mentioned
boards shall consider the following factors: (1) Maintenance of effective controls against
diversion of controlled substances into other than legitimate medical, scientific, or industrial
channels; (2) Compliance with applicable state and local law; (3) Any convictions of the applicant
under any federal and state laws relating to any...
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30-5B-5
Section 30-5B-5 Registration of order. (a) Any individual may register a foreign protection
order in this state. To register a foreign protection order, an individual shall present a
certified copy of the order to any circuit or district court clerk in the state and complete
an affidavit as provided in subsection (d). (b) The court clerk shall enter, as expeditiously
as possible, all necessary information into the State Judicial Information System which shall
be electronically transmitted by the Administrative Office of Courts to the Alabama Criminal
Justice Information System. After the order is registered, a copy of the order stamped filed
by the court clerk shall be provided by the clerk's office to the person registering the order.
(c) The Criminal Justice Information Center, as Alabama's central registry of protection orders,
shall enter, as expeditiously as possible, an order upon electronic submission from the State
Judicial Information System of information concerning a valid...
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16-6F-6
Section 16-6F-6 Authorization of establishment; Alabama Public Charter School Commission; registration
requirements; powers and duties of authorizers. (a) Eligible authorizing entities. (1) A public
charter school shall not be established in this state unless its establishment is authorized
by this section. No governmental entity or other entity, other than an entity expressly granted
chartering authority as set forth in this section, may assume any authorizing function or
duty in any form. The following entities shall be authorizers of public charter schools: a.
A local school board, for chartering of schools within the boundaries of the school system
under its jurisdiction, pursuant to state law. b. The Alabama Public Charter School Commission,
pursuant to this section. (2) A local school board that registers as an authorizer may approve
or deny an application to form a public charter school within the boundaries of the local
school system overseen by the local school board. (3) All...
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8-6-3
Section 8-6-3 Registration and bonds of dealers, agents, investment advisers, etc. (a) It is
unlawful for any person to transact business in this state as a dealer or agent for securities
unless he or she is registered under this article. It is unlawful for any dealer or issuer
to employ an agent unless the agent is registered. (b) It is unlawful for any person to transact
business in this state as an investment adviser or as an investment adviser representative
unless: (1) He or she is so registered under this article; (2) His or her only clients in
this state are investment companies as defined in the Investment Company Act of 1940, other
investment advisers, broker-dealers, banks, trust companies, savings and loan associations,
insurance companies, employee benefit plans with assets of not less than $1,000,000, and governmental
agencies or instrumentalities, whether acting for themselves or as trustees with investment
control, or other institutional investors as are designated by...
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34-27-64
Section 34-27-64 Registration fees; assessment of costs of investigating violation of article.
(a) For the registration of all vacation time-sharing plans and the accommodations and facilities
affected thereby which are located within the state, there shall be paid to the commission
the initial sum of seven hundred fifty dollars ($750), together with an annual renewal fee
of seven hundred fifty dollars ($750). In addition to submitting an annual renewal fee, each
time-sharing plan must submit an audited annual financial statement of the entity or person
in whose name the plan is registered done by a certified public accountant and such other
materials as the commission shall require for an annual registration renewal. For amendments
or changes to each sales promotion including brochures, pamphlets, advertisements, or other
materials disseminated to the public required pursuant to subdivision (2) of Section 34-27-51,
there shall be paid a fee of twenty dollars ($20) at the time of...
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12-13-23
Section 12-13-23 Declaration of residence. (a) For the purposes of this section, the following
words shall have the following meanings: (1) DECLARATION OF RESIDENCE. Any written document
which conveys a person's intention to designate any place within this state as his or her
place of residence. (2) PERSON. Whether used in the singular or plural form, a natural person
who is a citizen of the United States. When used in reference to the designation of a place
of residence, the word "person" shall include any dependent minor child of a person.
(3) PLACE or PLACE OF RESIDENCE. A physical location which is capable of habitation and may
be described in any way reasonably calculated to locate the same. (4) RESIDENT. A lawful citizen
of this state for all legal purposes other than registration to vote or qualification for
elected office. (b) Any person who is absent from this state on military duty, eleemosynary
journey, mission assignment, or other similar venture may designate any place...
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