28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter 3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto or substituted therefor, and municipal and county licenses, there is hereby levied a privilege or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores, or receives for the purpose of distribution, to any person, firm, corporation, club, or association within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated in accordance with the volume of sales by such person of beer, and shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
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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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
34-11-10
Section 34-11-10 Public work. A state, county, or local governmental agency or authority, or an official or employee thereof, may not engage in the practice of engineering or land surveying involving either public or private property without the project being under the responsible charge of a professional engineer for engineering projects or a professional land surveyor for land surveying projects as provided for the practice of the respective professions by this chapter; provided, that nothing in this chapter shall be held to apply to any public work wherein the expenditure for the complete project of which the work is a part does not exceed $20,000. (Acts 1961, Ex. Sess., No. 79, p. 1976, §19; Act 2018-550, §3.)...
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34-11-11.2
Section 34-11-11.2 Complaints; investigation; hearing; sanctions. (a) Any person or entity, including the board or its staff, may file a complaint alleging a violation of this chapter against any individual licensee, certified intern, or firm holding a certificate of authorization or against an unlicensed individual or firm. The complaint shall be in writing, shall be signed by the complainant, shall state specifically the facts on which the complaint is based, and shall be filed with the executive director of the board. (b) The board may designate one or more individuals to investigate and report to it on any matter related to its lawful duties and may employ legal counsel as the board may deem necessary or desirable. An investigation may be made upon receipt of a complaint. The board may resolve violations by agreement between the board and the respondent with or without the filing of formal charges. (c) All complaints shall be reviewed by an investigative committee designated by the...
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34-11-12
Section 34-11-12 Reissuance of revoked certificates. The board, for reasons it may deem sufficient, may reissue a certificate of licensure or intern certification to any person or certificate of authorization to any firm whose certificate has been revoked, provided a majority of the board votes in favor of reissuance. The board shall not consider reissuance of a certificate to any person whose certificate has been revoked because of non compos mentis until after the person has been declared to have fully regained his or her competency by a court of competent jurisdiction. The board shall not consider the reissuance of a certificate to a person who was convicted of a felony or entered a plea of guilty or nolo contendere to a felony until the civil rights of the person have been restored, and then a majority approval vote of the board concerning reissuance shall be required. (Acts 1961, Ex. Sess., No. 79, p. 1976, §21; Acts 1984, 1st Ex. Sess., No. 84-792, p. 182, §1; Acts 1997, No....
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34-42-2
Section 34-42-2 Exemption of persons rendering services at games from licensure, registration, etc. Nothing in this chapter or in this title, shall be construed to require licensure, registration, or certification of persons who are nonresidents of this state, who hold a current and valid professional license, certificate, registration, or other authorization to practice any profession regulated under this chapter or under this title from any state or country, and who are credentialed by APOC for involvement in events to specific, time-limited services to athletes and other members of the Olympic Family or Paralympic Family in connection with "The Games of the Twenty-Sixth Olympiad" and "The Games of the Tenth Paralympiad" scheduled to be held in 1996. (Acts 1995, No. 95-525, p. 1060, §1.)...
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34-12-1
Section 34-12-1 Definitions. For purposes of this chapter, the following words and phrases shall have the respective meanings ascribed by this section: (1) BOARD. The State Board of Registration for Foresters. (2) PRACTICE OF FORESTRY. Any professional service such as consultation, investigation, evaluation, planning, or responsible supervision as interpreted by the board of any forestry activities in connection with any public or private lands wherein the public welfare and property are concerned or involved when the professional service requires the application of forestry principles and data. The term also means the application, teaching, investigation, or administration of forestry theories, principles, practices, or programs directly or indirectly related to the environmental and economic use and the biological and ecological understanding of gross areas of land in public or private ownership or direction, or both, and supervision over persons engaged in the formation or...
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34-17-27
Section 34-17-27 Exemptions. This chapter shall not be construed to require licensing in the following cases: (1) The practice of landscape architecture by any person who acts under the supervision of a registered landscape architect or by an employee of a person lawfully engaged in the practice of landscape architecture and who in either event does not assume responsible charge of design or supervision; (2) The practice of architecture by a duly registered professional architect and the doing of landscape architectural work by a registered architect or by an employee under supervision of a registered architect, when such work is incidental to their practice; (3) The practice of engineering by a duly registered professional engineer and the doing of landscape architectural work by a registered engineer or by an employee under supervision of a registered engineer, when such work is incidental to their practice; (4) The practice of surveying by a duly registered professional land...
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45-39-40.06
Section 45-39-40.06 Application for certificate; apprentices; teaching. (a) It shall be necessary for any person, firm, corporation, or association to apply to the board for a certificate of registration as a registered barbershop or school of barbering, within the meaning of this article, the application to be upon a form prescribed by the board and accompanied by the payment of the original registration fee as hereinafter provided for. Any barbershop or school of barbering, after April 4, 1988, shall fully comply with all the provisions of this article applicable thereto, and with all the rules and regulations promulgated by the board as hereinafter provided. (b) No barbershop shall accept an apprentice unless the barbershop is in charge of a managing barber licensed as such. The shop may register one additional apprentice for each additional managing barber attached to its staff. In addition, such shop shall possess the necessary apparatus and equipment for the proper instruction in...
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45-49-40.12
Section 45-49-40.12 Certificate required; display of certificate. (a) It shall be unlawful for any person to engage in the practice of, or attempt to practice, barbering without a certificate of registration as a registered barber issued by the board. (b) It shall be unlawful for any person to serve as an apprentice under a registered barber without a certificate of registration as a registered apprentice issued by the board. (c) It shall be unlawful for any person, firm, or corporation to operate a barber shop unless such person, firm, or corporation shall at all times display a certificate to operate a barber shop issued by the board, and unless such shop shall at all times be under the direct supervision and management of a registered barber. (d) It shall be unlawful for any person, firm, or corporation to hire, employ, aid, or abet any person to engage in the practice of barbering, unless such person holds a valid, unexpired, and unrevoked certificate of registration to practice...
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