45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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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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34-25-24
Section 34-25-24 Applicant with out-of-state license. An applicant who is a polygraph examiner
licensed under the laws of another state or territory of the United States may be issued a
license without examination by the board, in its discretion, upon payment of the appropriate
fees as provided in Section 34-25-26 and the production of satisfactory proof that: (1) He
is at least 21 years of age; (2) He is a citizen of the United States; (3) He is of good moral
character; (4) The requirements for the licensing of polygraph examiners in such particular
state or territory of the United States were at the date of the applicant's licensing therein
substantially equivalent to the requirements now in force in this state; (5) The applicant
had lawfully engaged in the administration of polygraph examinations under the laws of such
state or territory for at least two years prior to the application for license hereunder;
(6) Such other state or territory grants similar reciprocity to license...
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34-5A-6
Section 34-5A-6 Reciprocity. The board shall issue a license to a person who is actively licensed
as a behavior analyst in another state that currently imposes comparable licensure requirements
as those imposed in this state and that offers reciprocity to individuals licensed under this
chapter. An applicant for reciprocity shall submit proof of ethical compliance, including
proof of current licensure and current certification by the certifying entity, along with
any other eligibility requirements, such as satisfactory passage of a criminal background
check. (Act 2014-163, p. 465, §6; Act 2016-400, §1.)...
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34-27C-9
Section 34-27C-9 Certified trainers. Any person conducting training of security officers shall
be licensed or certified as a certified trainer by the board. Any person seeking licensure
or certification as a certified trainer shall pay all fees required by the board and meet
all of the following qualifications: (1) Be 21 years of age or older. (2) Have a minimum of
two years of supervisory experience with a contract security company, a proprietary company,
or in federal, state, county, or municipal law enforcement. (3) Have a minimum of one year
of experience in teaching security-related courses or have attended a board approved two-week
instructor's course. (4) Submit proof of compliance with all instruction and training requirements
established by the board. (Act 2009-640, p. 1960, §9; Act 2015-100, p. 315, §3; Act 2019-230,
§1.)...
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34-9-12
Section 34-9-12 Recording, reporting requirements. (a) Every person granted a license to practice
dentistry or dental hygiene in this state by the board, as herein provided, shall cause his
or her license certificate to be recorded in the office of the judge of probate of the county
in which he or she desires to practice before beginning the practice of dentistry or dental
hygiene in the county. Any person receiving a license from the board, whether or not intending
to immediately engage in the practice of dentistry or dental hygiene in this state, shall
cause his or her license certificate to be recorded in the office of the judge of probate
in one of the counties of this state within 60 days of the issuance of the license certificate.
(b) Every person issued a special purpose license to practice dentistry across state lines
shall be subject to the jurisdiction of the board, and all rules and regulations of the board,
including all matters relating to discipline. It shall be the...
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34-1A-7
Section 34-1A-7 Licenses - Required. (a) Effective January 1, 1998, it shall be unlawful for
any person or business entity to engage in a business regulated by this chapter in this state
without a current valid license or in violation of this chapter and applicable rules and regulations
of the board. (b) Effective January 1, 1998, it shall be unlawful for a person or business
entity not licensed under this chapter to advertise or hold out to the public that he or she
is a licensee of the board. (c) Any person or business entity who violates this chapter or
any order, rule, or regulation of the board shall be guilty of a Class A misdemeanor, and
for each offense for which he or she is convicted shall be punished as provided by law. (d)
Effective January 1, 1998, it shall constitute a Class A misdemeanor to willfully or intentionally
do any of the following: (1) Obliterate the serial number on an alarm system for the purpose
of falsifying service reports. (2) Knowingly and deliberately...
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34-37-6
Section 34-37-6 Certification, registration, and examination. (a) It shall be unlawful for
any personor other legal entity to contract, engage in, offer to engage, or convey the impression
that he or she is certified in plumbing, gas fitting, or medical gas piping within the State
of Alabama unless the person has first registered or received a certificate of competency,
hereinafter referred to as "certificate," that is in force and effect at the time
the plumbing, gas fitting, or medical gas piping is offered, performed, directed, or superintended,
except as hereinafter provided. (b) The board shall register all legal entities engaging in,
or offering to engage in, plumbing, gas fitting, or medical gas piping in the State of Alabama
upon forms provided by the board, and upon the applicant first paying all prescribed fees.
Disciplinary action for the registered legal entities may be the same as for certified individuals
engaged in plumbing, gas fitting, or medical gas piping. (c) The...
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34-16-8
Section 34-16-8 Reciprocity agreements authorized. (a) The board may enter into a reciprocal
agreement with any state, agency, or other organization that licenses, certifies, or registers
professional interpreters or transliterators, or both, if the board finds that the state,
agency, or organization has substantially the same requirements or more stringent requirements.
(b) The reciprocity agreement shall provide that the board shall license anyone who is currently
licensed, certified, or registered in that state or by that agency or other organization if
that state, agency, or other organization agrees to license, certify, or register any practitioners
who are currently licensed pursuant to this chapter. (c) The board shall set by regulation
the fees appropriate in processing reciprocity. (Act 98-675, p. 1480, §8.)...
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