|
11-51-203
Section 11-51-203 Applicability of provisions of state excise or use tax law; collection of
tax on vehicles sold by dealers not licensed in Alabama or by licensed dealers who fail to
collect sales taxes; fees. (a) All taxes levied or assessed by any municipality pursuant to
the provisions of Section 11-51-202 shall be subject to all definitions, exceptions, exemptions,
proceedings, requirements, provisions, rules and regulations promulgated under the Alabama
Administrative Procedure Act, direct pay permit and drive-out certificate procedures, statutes
of limitation, penalties, fines, punishments, and deductions for the corresponding state tax
as are provided by Section 40-2A-7 and Article 2 of Chapter 23 of Title 40, except where inapplicable
or where otherwise provided in this article. (b) Notwithstanding the provisions of subsection
(a), the tax provided in Section 11-51-202 on any automotive vehicle, truck trailer, trailer,
semitrailer, or travel trailer required to be licensed with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-203.htm - 2K - Match Info - Similar pages
13A-11-90
Section 13A-11-90 Restrictions on firemarms by employers. (a) Except as provided in subdivision
(b), a public or private employer may restrict or prohibit its employees, including those
with a permit issued or recognized under Section 13A-11-75, from carrying firearms while on
the employer's property or while engaged in the duties of the person's employment. (b) A public
or private employer may not restrict or prohibit the transportation or storage of a lawfully
possessed firearm or ammunition in an employee's privately owned motor vehicle while parked
or operated in a public or private parking area if the employee satisfies all of the following:
(1) The employee either: a. Has a valid concealed weapon permit; or b. If the weapon is any
firearm legal for use for hunting in Alabama other than a pistol: i. The employee possesses
a valid Alabama hunting license; ii. The weapon is unloaded at all times on the property;
iii. It is during a season in which hunting is permitted by Alabama law...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-11-90.htm - 6K - Match Info - Similar pages
28-3-4
Section 28-3-4 Provisions for maintenance of separation of financial and business interests
between classes of businesses regulated by chapter. (a) No manufacturer and no officer or
director of any manufacturer shall at the same time be a distributor, wholesaler or retail
dispenser or an officer, director or stockholder or creditor of any distributor, wholesaler
or retail dispenser, nor, except as provided in this section, be the owner, proprietor or
lessor of any place covered directly or indirectly by any distributor's or wholesaler's malt
or brewed beverage liquor license. (b) No distributor or wholesaler and no officer or director
of any distributor or wholesaler shall at the same time be a manufacturer or retailer or be
an officer, director, stockholder or creditor of a manufacturer or retailer or be the owner,
proprietor or lessor of any place covered by any other malt or brewed beverage or liquor license.
(c) No licensee licensed under this chapter shall directly or indirectly...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-4.htm - 4K - Match Info - Similar pages
28-8-8
Section 28-8-8 Unlawful acts and offenses; penalties. (a) Unlawful acts and offenses. It shall
be unlawful: (1) For any manufacturer or importer licensed by the board to sell its brand
or brands of alcoholic beverages in the State of Alabama to any person, except through the
board in the case of spirituous liquor and wine, other than to a licensed wholesaler designated
as the exclusive wholesaler for said brand or brands. (2) For any wholesaler to sell to a
retail licensee any brand of alcoholic beverages in the State of Alabama, except in the sales
territory designated by the manufacturer or importer licensee and set forth in a written territorial
agreement authorizing the sale by such wholesaler licensee of that brand within a designated
territory; provided, however, a licensed wholesaler may, with the approval of the board, service
a territory outside the territory designated to it during periods of temporary service interruptions
when so requested by the manufacturer or importer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-8-8.htm - 2K - Match Info - Similar pages
36-29-1
Section 36-29-1 Definitions. When used in this chapter, the following terms shall have the
following meanings, respectively, unless the context clearly indicates otherwise: (1) BOARD.
The State Employees' Insurance Board. (2) CLASS. An employee or retiree shall be included
in one of the following classes: (i) active employee single, (ii) active employee family,
(iii) non-Medicare retiree single, (iv) non-Medicare retiree family, (v) Medicare retiree
single, (vi) Medicare retiree family, (vii) non-Medicare retiree with Medicare eligible dependent(s),
or (viii) Medicare retiree with non-Medicare dependent(s). (3) EMPLOYEE. A person who works
full time for the State of Alabama or for a county health department and who receives his
or her full compensation on a monthly basis through means of a state warrant drawn upon the
State Treasury or by check drawn by the Treasurer of the Alabama State Port Authority or by
check drawn by the treasurer of the Alabama state agency for surplus property...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-29-1.htm - 11K - Match Info - Similar pages
40-15-7
Section 40-15-7 Nonresident decedents. (a) Except as herein otherwise provided, all of the
provisions of this chapter shall be applicable to so much of the estates of nonresident decedents
as is subject to estate tax under the act of Congress in effect at the time of the death of
decedent as consists of real estate or tangible personal property located within this state
or other items of property or interest therein lawfully subject to the imposition of an estate
tax by the State of Alabama. (b) In assessing the tax upon any real estate or tangible property
located within this state belonging to the estate of a nonresident decedent, which shall pass
by will, devise or by the laws of intestacy, the Department of Revenue shall determine the
tax due to be such proportion of the federal estate tax as would be leviable upon an estate
of similar taxable net value, less that proportion of any exemption to which the estate is
entitled, which the actual value of the real estate and tangible...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15-7.htm - 9K - Match Info - Similar pages
40-18-14.2
Section 40-18-14.2 Adjusted gross income. (a) The term "adjusted gross income," as
used in this section, shall mean the gross income as defined by Section 40-18-14, minus the
following deductions: (1) The deductions allowed by this chapter, other than the net operating
loss deduction allowed under Section 40-18-15.2, which are attributable to a trade or business
carried on by the taxpayer if the trade or business does not consist of the performance of
services by the taxpayer as an employee; (2) The deduction allowed by this chapter for travel
expenses of Alabama state legislators while away from home to the extent reimbursed by the
State of Alabama; (3) The deductions allowed by this chapter which consist of expenses paid
or incurred by the taxpayer in connection with the performance by him or her of services as
an employee, to the extent reimbursed by his or her employer; (4) The deductions allowed by
this chapter attributable to property held for the production of rents or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-14.2.htm - 2K - Match Info - Similar pages
40-18-8.1
Section 40-18-8.1 Gain or loss - Recognition of gains invested in opportunity zones. (a) A
qualified employee's gain shall not be recognized upon the disposition of his or her ownership
interest in a qualified entity, and a qualified investment fund's gain shall not be recognized
upon the disposition of the fund's ownership interest in a qualified entity. (b) Subsection
(a) shall be applied as to each of the following taxes: (1) The income tax levied by this
chapter, or the estimated income tax payment; and (2) The financial institution excise tax
found in Chapter 16. (c) The following terms shall have the following meanings: (1) A company
is anyone or anything with the powers to conduct a lawful business. (2) The disposition date
is the date on which an ownership interest in a qualified entity is sold or otherwise disposed
of, triggering a capital gain. (3) A qualified entity is any company which meets all of the
following: a. As of August 5, 2019, Alabama is not the company's...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-8.1.htm - 4K - Match Info - Similar pages
40-9-14.1
Section 40-9-14.1 Certificates of exemption to governmental entities, contractors, etc., for
certain tax exempt projects. (a) For the purposes of this section, the term governmental entity
means the State of Alabama and its political subdivisions, including a county, a municipality,
an industrial or economic development board or authority, and any public water or sewer authority,
district, system, or board that otherwise is sales and use tax exempt. A governmental entity
shall also include an educational institution of any of the foregoing Alabama political subdivisions
including a public college or university, a county or city board of education, and the State
Board of Education. (b)(1) The Department of Revenue shall issue a certificate of exemption
to the governmental entity for each tax exempt project. (2) The Department of Revenue shall
grant a certificate of exemption from state and local sales and use taxes to any contractor
licensed by the State Licensing Board for General...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-14.1.htm - 5K - Match Info - Similar pages
9-19-3
Section 9-19-3 Penalty for damage, litter, etc. It shall be unlawful and constitute a misdemeanor
for any person, organization, firm or corporation, including an officer, agent or employee
of any town or municipality to: (1) Maliciously break, break off, crack, carve upon, write,
burn, damage, or otherwise mar or mark on, remove, or in any other manner destroy, disturb,
deface, mar or harm the walls or any speleothem in any cave, except for recognized scientific
purposes. (2) Discard litter or refuse to any degree in any cave. (3) Break, force, tamper
with, remove, or otherwise disturb a lock, gate, door, or other structure or obstruction designed
to control or prevent access to any cave, unless such act is specifically ordered by the owner.
(4) Offer for sale any speleothem or export from the State of Alabama speleothems for sale
elsewhere. (5) Remove, kill, harm or disturb any plant or animal life found within any wild
cave, except for recognized scientific purposes. (6) The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-19-3.htm - 1K - Match Info - Similar pages
|