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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and
phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for
tax or payments required to be made in lieu thereof. An abatement of transaction taxes imposed
under Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve
the seller from the obligation to collect and pay over the transaction tax as if the sale
were to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED
TRANSACTION TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments
required to be made in lieu thereof, on tangible personal property and taxable services incorporated
into an industrial development property, the cost of which may be added to capital account
with respect to the property, determined without regard to any rule which...
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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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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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34-27B-8
Section 34-27B-8 Disciplinary actions for unprofessional conduct; hearings; expiration
of suspended license. (a) The board may refuse to renew a license, may suspend or revoke a
license, may impose probationary conditions, or may impose an administrative fine not to exceed
five hundred dollars ($500) per violation, as disciplinary actions if a licensee or applicant
for licensure has been found guilty of unprofessional conduct that has endangered, or is likely
to endanger, the health, welfare, or safety of the public. Unprofessional conduct includes,
but is not limited to, the following: (1) Obtaining a license by means of fraud, misrepresentation,
or concealment of material facts. (2) Being found guilty of unprofessional conduct as defined
by the rules established by the board, or violating the code of ethics adopted and published
by the American Association for Respiratory Care or its successor organization. (3) Conviction
of a crime, other than a minor offense, in any court if the...
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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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15-13-215
Section 15-13-215 Suspension, revocation, etc., of license; renewal of suspended license.
(a) The board may suspend, revoke, or refuse to issue or renew any license issued by it upon
finding that the holder or applicant has committed any of the following acts: (1) A violation
of this article or any rule adopted pursuant to this article. (2) Fraud, deceit, or misrepresentation
regarding an application or license. (3) Knowingly and willfully making a material misstatement
in connection with an application for a license or renewal. (4) A conviction by a court of
competent jurisdiction of a felony. (5) A conviction by a court of competent jurisdiction
of a Class A misdemeanor, if the board finds that the conviction reflects unfavorably on the
fitness of the individual for the license. (6) The commission of any act which would have
been cause for refusal to issue the license or identification card had it existed and been
known to the board at the time of issuance. (b) A license may be...
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34-24-75.1
Section 34-24-75.1 Certificate and limited license under Retired Senior Volunteer Program.
(a) The State Board of Medical Examiners may, at its discretion and subject to the rules and
regulations promulgated by the board, issue a certificate of qualification in behalf of physicians
meeting the requirements for participation in the Retired Senior Volunteer Program. The Retired
Senior Volunteer Program is created for the purpose of permitting doctors of medicine and
doctors of osteopathy who are fully retired from the active practice of medicine to obtain
a limited license without cost which would permit the provision of outpatient health care
services at established free clinics operated pursuant to the Volunteer Medical Professional
Act, Section 6-5-660, et seq. Physicians having certificates issued under this section
must perform no fewer than 100 hours of voluntary service annually and must limit their practice
to the confines of an established free medical clinic, as that term is...
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34-39-12
Section 34-39-12 Denial or suspension of license; probationary conditions; hearing;
reinstatement. (a) The board shall, after notice and opportunity for hearing, have the power
to deny or refuse to renew a license, or may suspend or revoke a license, or may impose probationary
conditions, where the licensee or applicant for license has been guilty of unprofessional
conduct which has endangered or is likely to endanger the health, welfare, or safety of the
public. Such unprofessional conduct includes: (1) Obtaining or attempting to obtain a license
by fraud, misrepresentation, or concealment of material facts; (2) Being guilty of unprofessional
conduct as defined by the rules established by the board; (3) Violating any lawful order,
rule, or regulation rendered or adopted by the board; (4) Being convicted of a crime other
than minor offenses defined as "minor misdemeanors," "violations," or
"offenses" in any court if the acts for which he or she was convicted are found
by the board to...
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2-31-9
Section 2-31-9 Issuance or renewal of license by commissioner; posting of license and
certificate. If the commissioner is satisfied that the applicant is of good business reputation
and if the bond filed by the applicant is approved the commissioner shall issue a license
to the applicant or shall renew the applicant's license. Each person issued a license by the
commissioner under this section shall post such license in the principal office of
the grain dealer in this state. A certificate shall be posted in each location where the licensee
engages in the business of buying grain in the State of Alabama. Upon request by the licensee
and a payment of a $10.00 fee therefor, the commissioner shall issue to the licensee a certificate
that a license has been issued or renewed and a bond filed as required by this article. (Acts
1981, No. 81-391, p. 611, ยง9.)...
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34-30-4
Section 34-30-4 Disciplinary proceedings - Grounds for suspension, revocation, etc.,
of license; administrative fines. (a) The State Board of Social Work Examiners may deny an
application or, after a hearing, may refuse to renew, may suspend, or may revoke any license
issued under this chapter upon proof that the person has engaged in unprofessional conduct
within the last five years, including, but not limited to: (1) Conviction of a felony; (2)
Habituation or addiction to habit-forming drugs, either of which impairs the ability to perform
his or her work; (3) Conviction of fraud or deceit in connection with services rendered as
a social worker licensed under this chapter or in establishing qualifications under this chapter;
(4) Aiding or abetting a person not licensed under this chapter who is falsely representing
himself or herself as a social worker licensed under this chapter; (5) Failing to be relicensed
and continuing to represent himself or herself as licensed after the...
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