40-2A-5
Section 40-2A-5 Authority to issue revenue rulings. (a) The commissioner may, in addition to all other powers and authority now granted by law, issue "revenue rulings" describing the substantive application of any law or regulation administered by the department. Revenue rulings may also govern procedures applicable to the department, and in that event, shall be called "revenue procedures." Revenue rulings shall be binding on the department and the state, its political subdivisions, and taxing authorities only with respect to the taxpayer making the request and only with respect to the facts contained in the request. The department attorney assigned to review the request for a revenue ruling shall consult with the taxpayer or its authorized representative, if requested by the taxpayer or the authorized representative, prior to issuing the revenue ruling. A revenue ruling shall constitute the department's interpretation of the law or regulations as applied to the facts contained in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-5.htm - 5K - Match Info - Similar pages
10A-10-1.02
Section 10A-10-1.02 Definitions. As used in this chapter, unless the context otherwise requires, the following words shall have the meanings respectively ascribed to them: (1) REAL ESTATE INVESTMENT TRUST. An unincorporated trust or association in which property is acquired, held, managed, administered, controlled, invested, or disposed of for the benefit and profit of any person who may become a shareholder or an entity that otherwise complies with the provisions of 26 U.S.C. Sections 856 to 860, inclusive, of the U.S. Internal Revenue Code, as amended from time to time, and the rulings and regulations adopted thereunder. (2) SHARE. A transferable unit of beneficial interest in a real estate investment trust. (3) SHAREHOLDER. The holder of a transferable unit of beneficial interest in a real estate investment trust. (Acts 1995, No. 95-628, p. 1317, §2; §10-13-2; amended and renumbered by Act 2009-513, p. 967, §308.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-10-1.02.htm - 1K - Match Info - Similar pages
22-27-10
Section 22-27-10 Control of unauthorized dumping; open burning; construction with other rights and remedies. (a) Solid waste shall be collected, transported, disposed, managed, or any combination thereof, according to the requirements of this article, and the rules of the department or the health department, as authorized by this article, and if disposed of in this state, shall be disposed in a permitted landfill or permitted incineration, or reduced in volume through composting, materials recovery, or other existing or future means approved by and according to the requirements of the department, under authorities granted by this article. (b) The creation, contribution to, or operation of an unauthorized dump is declared to be a public nuisance per se, a menace to public health, and a violation of this article. In addition to other remedies which are available, an unauthorized dump may be enjoined through an action in the circuit court having jurisdiction over the property in which the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-10.htm - 5K - Match Info - Similar pages
27-21B-2
Section 27-21B-2 Definitions. As used in this chapter, the following terms shall have the following meanings: (1) AGENCY. Any state agency responsible for administering programs under Title IV-D or Title XIX of the Social Security Act. (2) INSURER. A health insurer, including a group health plan as defined in Section 607(1) of the Employee Retirement Income Security Act of 1974, a health maintenance organization, or an entity offering a service benefit plan. (Acts 1994, No. 94-710, p. 1377, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-21B-2.htm - 827 bytes - Match Info - Similar pages
27-45A-5
Section 27-45A-5 Disclosure of cost share information; discussion and sale of prescription drug alternatives; prohibited payment practices. (a) A pharmacy or pharmacist may provide a covered person with information regarding the amount of the covered person's cost share for a prescription drug. Neither a pharmacy nor a pharmacist shall be proscribed by a pharmacy benefits manager from discussing any such information or for selling a more affordable alternative to the covered person if such an alternative is available. (b) A health benefit plan that covers prescription drugs may not include a provision that requires an enrollee to make a payment for a prescription drug at the point of sale in an amount that exceeds the lessor of: (1) the contracted co-payment amount; or (2) the amount an individual would pay for a prescription if that individual were paying with cash. (c) For purposes of this section, the following words have the following meanings: (1) COVERED PERSON. Any individual,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-45A-5.htm - 1K - Match Info - Similar pages
27-45-20
Section 27-45-20 No agreement for services until written verification of registration obtained. No insurance company, health maintenance organization (HMO), employer or organization offering a pharmaceutical prescription program to their employees or members in Alabama, shall enter into an agreement for services until they have obtained written verification that the provider pharmacies are registered with the Alabama State Board of Pharmacy. Such verification must be filed with the Alabama Department of Insurance within 10 days of initiating such agreement. Said department shall provide a copy of the verification to the Alabama State Board of Pharmacy. Failure to comply with such verification requirement shall result in a fine to the sponsor of such prescription program, of $100.00 per day, from the date that such agreement was signed until such verification requirement is satisfied. (Acts 1991, No. 91-595, p. 1098, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-45-20.htm - 1K - Match Info - Similar pages
27-58-1
Section 27-58-1 Definitions. As used in this chapter, the following terms shall have the following meanings: (1) HEALTH BENEFIT PLAN. Any individual or group plan, employee welfare benefit plan, policy, or contract for health care services issued, delivered, issued for delivery, or renewed in this state by a health care insurer, health maintenance organization, accident and sickness insurer, fraternal benefit society, nonprofit hospital service corporation, nonprofit medical service corporation, health care service plan, or any other person, firm, corporation, joint venture, or other similar business entity that pays for insureds or beneficiaries in this state. The term includes, but is not limited to, entities created pursuant to Article 6 of Chapter 20 of Title 10A. A health benefit plan located or domiciled outside of the State of Alabama is deemed to be subject to this chapter if it receives, processes, adjudicates, pays, or denies claims for health care services submitted by or on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-58-1.htm - 1K - Match Info - Similar pages
27-59-1
Section 27-59-1 Definitions. As used in this chapter, the following terms shall have the following meanings: (1) HEALTH BENEFIT PLAN. Any individual or group plan, employee welfare benefit plan, policy, or contract for health care services issued, delivered, issued for delivery, or renewed in this state by a health care insurer, health maintenance organization, accident and sickness insurer, fraternal benefit society, nonprofit hospital service corporation, nonprofit medical service corporation, health care service plan, or any other person, firm, corporation, joint venture, or other similar business entity that pays for insureds or beneficiaries in this state. The term includes, but is not limited to, entities created pursuant to Article 6 of Chapter 20 of Title 10A. A health benefit plan located or domiciled outside of the State of Alabama is deemed to be subject to this chapter if it receives, processes, adjudicates, pays, or denies claims for health care services submitted by or on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-59-1.htm - 1K - Match Info - Similar pages
45-45-172
Section 45-45-172 Board of health. (a)(1) The Madison County Board of Health shall designate the environmental services rendered by the county health department for which fees may be charged and shall set the fee to be charged for each service. The health department may charge and collect the fees pursuant to this section. All fees collected shall be in addition to any and all federal, state, and local appropriations. Any fees collected shall be processed in accordance with the recommendations of the Department of Examiners of Public Accounts. (2) The board of health shall submit to the Madison County Commission a list of environmental services rendered by the county health department for which a fee is charged pursuant to this section. The commission may repeal or amend any fees set pursuant to this section and shall approve any future increases for environmental services imposed by the board of health. (3) Fees authorized pursuant to this section shall not exceed the amount necessary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-172.htm - 2K - Match Info - Similar pages
20-2-211
Section 20-2-211 Definitions. For the purposes of this article, the following terms shall have the respective meanings ascribed by this section: (1) CERTIFYING BOARDS. Those boards designated in subdivision (3) of Section 20-2-2. (2) CONTROLLED SUBSTANCE. Any drug or medication defined as a controlled substance within the meaning of subdivision (4) of Section 20-2-2. (3) DEPARTMENT. The Alabama Department of Public Health. (4) LICENSING BOARD OR COMMISSION. The board, commission, or other entity that is authorized to issue a professional license to a pharmacist or an authorized practitioner. (5) PHARMACIST. Any person, as defined in subdivision (17) of Section 34-23-1, licensed by the Alabama State Board of Pharmacy or otherwise permitted by Alabama or federal law to practice the profession of pharmacy within this state. (6) PHARMACY. A retail establishment, as defined in subdivision (18) of Section 34-23-1, licensed by the Alabama State Board of Pharmacy. (7) PRACTITIONER or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/20-2-211.htm - 1K - Match Info - Similar pages
|