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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45-37-123.01
Section 45-37-123.01 Definitions. For the purposes of this part, the following terms shall
have the following meanings: (1) ACT. The act adding this part, to be called the General Retirement
System for Employees of Jefferson County Act. (2) ACTIVE MEMBER. An individual who currently
is employed by the county or other entities set forth in subdivision (20) and is making employee
contributions to the system. (3) ACTUARIAL EQUIVALENT. Effective July 30, 1984, or such other
dates as set forth in Exhibit A, which is maintained in the office of the pension board, a
form of benefit differing in time, period, or manner of payment from a specific benefit provided
under the plan but having the same value when computed using the mortality tables, the interest
rate, and any other assumptions last adopted by the pension board, which assumptions shall
clearly preclude any discretion in the determination of the amount of a member's benefit.
(4) ACTUARIAL GAIN. As defined in Section...
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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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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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40-2A-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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34-9-3
Section 34-9-3 License or permit required to practice dentistry. It shall be unlawful for any
person to practice dentistry in the State of Alabama except the following: (1) Those who are
now duly licensed or permitted dentists, pursuant to law. (2) Those who may be hereafter duly
licensed or permitted and who are currently registered as dentists, pursuant to this chapter.
(3) Those nonresident dentists who have been issued a special purpose license to practice
dentistry across state lines in accordance with Section 34-9-10. This subdivision shall not
apply to those dentists who hold a full, unrestricted, and current license or permit issued
pursuant to Section 34-9-8 or Section 34-9-10. (Acts 1959, No. 100, p. 569, §7; Act 99-402,
p. 669, §1; Act 2011-571, p. 1165, §1.)...
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34-9-4
Section 34-9-4 License required to practice dental hygiene or expanded duty dental assisting.
It shall be unlawful for any person to practice dental hygiene in the State of Alabama, except:
(1) Those who are now licensed dental hygienists pursuant to law; and (2) Those who may hereafter
be duly licensed and who are currently registered as dental hygienists pursuant to this chapter.
(Acts 1959, No. 100, p. 569, §8; Act 2013-252, p. 626, §1; Act 2018-274, §1.)...
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22-2-9
Section 22-2-9 Council on Dental Health, Council on Animal and Environmental Health, Council
on Prevention of Disease and Medical Care and Council on Health Costs, Administration and
Organization - Creation; duties; composition; appointment and terms of members. (a) There
are hereby created four councils to be known as: (1) The Council on Dental Health; (2) The
Council on Animal and Environmental Health; (3) The Council on the Prevention of Disease and
Medical Care; and (4) The Council on Health Costs, Administration and Organization. (b) It
shall be the duty of the councils to provide public health information, evaluation of data,
research, advice and recommendations to the State Committee of Public Health and perform such
other functions as may be appropriate and as requested by the State Committee of Public Health.
(c) The Council on Dental Health shall be composed of five members licensed to practice dentistry
in this state and appointed by the Alabama Dental Association. The...
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34-9-20
Section 34-9-20 Unauthorized advertising, selling, or offering of dental services and appliances;
injunctions. Any person, which word when used in this section shall include all legal entities
not licensed to practice dentistry in this state, who shall advertise in any manner to the
general public that he or she can or will sell, supply, furnish, construct, reproduce, or
repair prostheses (fixed or removable), or other appliances to be used or worn as substitutes
for natural teeth, or for the regulation thereof, shall be guilty of a misdemeanor, and the
circuit courts shall have jurisdiction to enjoin such person from so doing. (Acts 1959, No.
100, p. 569, §24; Acts 1981, No. 81-372, p. 540, §5; Act 2011-571, p. 1165, §1.)...
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34-9-65
Section 34-9-65 Reports of mortalities and other incidents resulting from general anesthesia
or sedation. (a) All licensees engaged in the practice of dentistry in the state must submit
a complete report within a period of 30 days to the Board of Dental Examiners of any mortality
or other incident occurring in the outpatient facilities of such dentist which results in
permanent physical or mental injury of the patient as a direct result of general anesthesia
or sedation techniques. (b) The Board of Dental Examiners shall have authority to adopt rules
and regulations implementing and enforcing the provisions of this section. (c) Violation of
any provision of this section shall subject the dentist to the penalties outlined in Section
34-9-18 and no order imposing those penalties shall be made or entered except after notice
and hearing by the board as provided in Chapter 9, Title 34. Such order shall be subject to
judicial review as provided by such chapter. (Acts 1985, No. 85-697, p....
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