45-22-243.60
Section 45-22-243.60 Levy of privilege license and excise taxes. There is levied in Cullman
County, in addition to all other taxes now imposed by law, special county privilege license
and excise taxes paralleling state sales and use taxes in the manner and at the rates hereafter
prescribed: (1) Upon every person, firm, or corporation (not including the State of Alabama
or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing within
Cullman County in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character (not including, however,
bonds or other evidence of debt or stocks), an amount equal to one percent of the gross proceeds
of sales of the business except where a different amount is expressly provided herein. Any
person engaging or continuing in business as a retailer and wholesaler or jobber shall pay
the tax required on the gross proceeds of retail sales of such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.60.htm - 7K - Match Info - Similar pages

11-99B-15
Section 11-99B-15 Authorization and procedure for dissolution of district; vesting of title
to properties of district and apportionment thereof upon dissolution of district. At any time
when the district has no bonds or other obligations outstanding, the board may adopt a resolution,
which shall be duly entered upon its minutes, declaring that the district shall be dissolved.
Upon the filing for record of a certified copy of the said resolution in the office of the
judge of probate of the county in which the district's certificate of incorporation was filed,
the district shall thereupon stand dissolved and, in the event it owned any property at the
time of its dissolution, the title to all its property shall thereupon pass to and be divided
and apportioned among its members, all in such manner and to such extent as may be provided
in the district's certificate of incorporation, as last amended; provided, however, that in
the absence of a contrary provision in the said certificate of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-99B-15.htm - 2K - Match Info - Similar pages

19-3B-1304
Section 19-3B-1304 Trusts for employees or self-employed persons. (a) A trust of real or personal
property or real and personal property combined: (1) which is created by an employer as part
of a stock bonus plan, pension plan, disability or death benefit plan, or profit-sharing plan,
for the exclusive benefit of some or all his or her employees, to which contributions are
made by such employer or employees, or both, for the purpose of distribution to such employees
the earnings of the principal, or both earnings and principal of the fund so held in trust;
or (2) which is created by a self-employed person or group of self-employed persons and: a.
which is part of a retirement, disability, or death benefit plan for such self-employed person
or persons; and b. contributions to which are deductible, in whole or in part, from gross
income for federal income tax purposes under the internal revenue laws of the United States;
or (3) which is created for the collective investment of the funds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/19-3B-1304.htm - 3K - Match Info - Similar pages

24-1-27
Section 24-1-27 Powers and duties of authority. (a) An authority shall constitute a public
body and a body corporate and politic exercising public powers, and having all the powers
necessary or convenient to carry out and effectuate the purposes and provisions of this article,
including the following powers in addition to others granted in this article: (1) To investigate
into living, dwelling and housing conditions and into the means and methods of improving such
conditions. (2) To determine where unsafe or unsanitary dwelling, public school or housing
conditions exist. (3) To study and make recommendations concerning the plan of any city located
within its boundaries in relation to the problem of clearing, replanning, and reconstruction
of areas in which unsafe or unsanitary dwelling, public school, or housing conditions exist,
and the provision of dwelling accommodations for persons of low income, and to cooperate with
any city or regional planning agency. (4) To prepare, carry out,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/24-1-27.htm - 9K - Match Info - Similar pages

40-3-16
Section 40-3-16 Duties generally; quorum; powers and duties of agents; protest procedure. It
shall be the duty of the boards of equalization to inspect, review, revise, and fix the value
of all the property returned to or listed with the assessing official for taxation each year;
provided, that nothing in this chapter shall be construed to require the assessing official
or boards of equalization to value any property required by the law to be assessed for taxation
by the Department of Revenue. The majority of the board of equalization shall constitute a
quorum of the board for the performance of the duties required herein; provided, that at any
time the Department of Revenue shall deem it necessary it may go or send or use agents or
representatives in any county with authority to act in an advisory capacity and in conjunction
with the board of equalization and perform other duties, with respect to the valuation and
assessment of property for taxation, as may be required of them. Agents...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-16.htm - 7K - Match Info - Similar pages

45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores) engaged or continuing within the county in
the business of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character (not including, however, bonds or other evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business
except where a different amount is expressly provided herein. Any person engaging or continuing
in business as a retailer and wholesaler or jobber shall pay the tax required on the gross
proceeds of retail sales of such businesses at the rates specified, when his or her books
are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.51.htm - 7K - Match Info - Similar pages

45-25-250.13
Section 45-25-250.13 Dissolution of authority. At any time when no bonds or obligations theretofore
assumed by the authority are outstanding, the board may adopt a resolution, which shall be
duly entered upon its minutes, declaring that the authority shall be dissolved. Upon the filing
for record of a certified copy of the resolution in the office of the judge of probate of
the county, the authority shall thereupon stand dissolved and, in the event it owned any property
at the time of its dissolution, the title to all its properties shall thereupon pass to and
be divided and apportioned among DeKalb County and any other county or counties in which any
part of the service area may be located, all in such manner and to such extent as may be provided
in the authority's certificate of incorporation, as amended; provided, however, that in the
absence of a contrary provision in the certificate of incorporation, as amended, title to
real estate and tangible personal property, other than cash,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-250.13.htm - 2K - Match Info - Similar pages

45-29-140.14
Section 45-29-140.14 Dissolution of authority. At any time when no bonds or obligations theretofore
assumed by the authority are outstanding, the board may adopt a resolution, which shall be
duly entered upon its minutes, declaring that the authority shall be dissolved. Upon the filing
for record of a certified copy of the resolution in the office of the judge of probate of
the county, the authority shall thereupon stand dissolved and, in the event it owned any property
at the time of its dissolution, the title to all its properties shall thereupon pass to and
be divided and apportioned among Fayette County and any other county or counties in which
any part of the service area may be located, all in such manner and to such extent as may
be provided in the authority's certificate of incorporation, as amended; provided, however,
that in the absence of a contrary provision in the certificate of incorporation, as amended,
title to real estate and tangible personal property, other than...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-140.14.htm - 2K - Match Info - Similar pages

45-30-250.14
Section 45-30-250.14 Dissolution of authority. At any time when no bonds or obligations previously
assumed by the authority are outstanding, the board may adopt a resolution, which shall be
duly entered upon its minutes, declaring that the authority shall be dissolved. Upon the filing
for record of a certified copy of the resolution in the office of the judge of probate of
the county, the authority shall thereupon stand dissolved and, in the event it owned any property
at the time of its dissolution, the title to all its properties shall pass to and be divided
and apportioned on a pro rata basis among Franklin County and any other county or counties
in which any part of the service area may be located, all in the manner and to the extent
provided in the authority's certificate of incorporation, as amended. In the absence of a
contrary provision in the certificate of incorporation, as amended, title to real estate and
tangible personal property, other than cash, shall vest in the county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-250.14.htm - 2K - Match Info - Similar pages

45-36-252.13
Section 45-36-252.13 Dissolution of authority. At any time when no bonds or obligations theretofore
assumed by the authority are outstanding, the board may adopt a resolution, which shall be
duly entered upon its minutes, declaring that the authority shall be dissolved. Upon the filing
for record of a certified copy of the resolution in the office of the judge of probate of
the county, the authority shall thereupon stand dissolved and, in the event it owned any property
at the time of its dissolution, the title to all its properties shall thereupon pass to and
be divided and apportioned among Jackson County and any other county or counties in which
any part of the service area may be located, all in such manner and to such extent as may
be provided in the authority's certificate of incorporation, as amended; provided, however,
that in the absence of a contrary provision in the certificate of incorporation, as amended,
title to real estate and tangible personal property, other than...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-252.13.htm - 2K - Match Info - Similar pages