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40-18-39
Section 40-18-39 Corporate returns. (a) Except as provided in subsection (c), every corporation,
joint stock company, or association subject to income tax under this chapter shall file a
return with the Department of Revenue for each taxable year, stating specifically the items
of its gross income and the deductions and credits allowed by this chapter. In cases where
receivers, trustees in bankruptcy, or assignees are operating the property or business of
corporations, such receivers, trustees, or assignees shall file returns for such corporations
in the same manner and form as corporations are required to file returns. Any tax due on the
basis of such returns filed by receivers, trustees, or assignees shall be collected in the
same manner as if collected from the corporations of whose business or property they have
custody and control. Returns shall be filed by the same date as the corresponding federal
income tax returns are required to be filed as provided under federal law. The...
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11-43-210
Section 11-43-210 Reserve law enforcement officers; appointment by city or town; qualifications;
powers. (a) The appointing authority of any city or town in the State of Alabama may appoint,
with or without compensation, one or more reserve law enforcement officers to assist or aid
full-time or part-time certified law enforcement officers as defined by this section. Reserve
law enforcement officers appointed pursuant to this section shall serve at the pleasure of
the municipal appointing authority. (b) Any person desiring appointment as a reserve law enforcement
officer after April 12, 1990, shall submit a written application to the municipal appointing
authority certifying that the applicant is 19 years of age or older, of good moral character
and reputation, and that he or she has never been convicted of a felony or of a misdemeanor
involving force, violence, or moral turpitude. The applicant must also consent in writing
to a fingerprint and background search. (c) For the purposes of...
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45-37-42
Section 45-37-42 Regulation of tattooing. (a) This section shall be operative only in Jefferson
County. (b) For the purposes of this section, the following words have the following meanings
unless the context clearly indicates otherwise: (1) DEPARTMENT. The Jefferson County Board
of Health. (2) TATTOO or TATTOOING. The act of inserting a pigment under the skin of a human
being by pricking with a needle or otherwise, so as to produce an indelible mark or figure
visible through the skin. (c) No person shall apply a tattoo upon the body of another human
unless the person applying the tattoo shall hold a valid permit issued by the department.
(d) The department shall regulate persons who practice the art of tattooing and the facilities
in which they operate. A permit shall be issued annually by the department to the applicant
meeting all requirements governing permit issuance as contained in the regulations governing
tattoo facilities. Permits shall expire on December 31 of each year....
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9-16-89
Section 9-16-89 Performance bonds and bond releases. (a) After a surface coal mining and reclamation
permit application has been approved but before such a permit is issued, the applicant shall
file with the regulatory authority, on a form prescribed and furnished by the regulatory authority,
a bond for performance payable to the state and conditioned upon faithful performance of all
the requirements of this article and the permit. The bond shall cover all lands disturbed
by the surface coal mining operation and the amount of the initial bond shall be such to cover
that area of land within the permit area upon which the operator will initiate and conduct
surface coal mining and reclamation operations within the initial term of the permit. As succeeding
increments of surface coal mining and reclamation operations are to be initiated and conducted
within the permit area, the permittee shall file with the regulatory authority an additional
bond or bonds to cover such increments in...
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22-21-275
Section 22-21-275 Procedures for review of applications for certificates of need. The SHPDA,
pursuant to the provisions of Section 22-21-274, shall prescribe by rules and regulations
the procedures for review of applications for certificates of need and for issuance of certificates
of need. Rules and regulations governing review procedures shall include, but not necessarily
be limited to, the following: (1) Agreement with other review agencies for review procedures
consistent with this article and federal regulations. (2) Application procedures and forms
of the application necessary to elicit and provide all necessary information as required by
the review criteria. (3) Establishment of a project review period of 90 days from the date
the state agency determines that the application is complete and notification thereof is made
to the applicant. The rules and regulations may provide for a period of not more than 15 days
for determination of the completeness of the application,...
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23-1-56
Section 23-1-56 Contracts to do work - Qualification of bidders. (a) Prequalifications of contractors.
The Director of Transportation shall require all bidders to furnish a statement under oath,
on such forms as the State Department of Transportation may prescribe, of detailed information
with respect to their financial resources, equipment, past record, and experience of both
the firm and personnel of the organization, together with such other information as the State
Department of Transportation may deem necessary for carrying out the provisions of this chapter.
Such forms shall include a financial statement actually prepared by a certified public accountant
(C.P.A.) or any independent licensed public accountant approved by the Alabama State Department
of Transportation, an inventory of equipment listing its location and book value, a listing
of material and equipment houses with whom a line of credit is established as well as those
firms from whom principal materials and equipment...
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27-10-24
Section 27-10-24 Licensing of surplus line brokers. (a) Any person, while licensed as a resident
insurance producer in this state for the property lines of authority and who is deemed by
the commissioner to have had sufficient experience in the insurance business to be competent
for the purpose may be licensed as a surplus line broker for the types and kinds of insurance
that he or she as a resident producer is licensed to handle as follows: (1) Application to
the commissioner for the license shall be made on forms as designated and furnished by the
commissioner. (2) License fee in the amount stated in Section 27-4-2 shall be paid to the
commissioner. The license shall expire on December 31 next after its issue. (3) Prior to the
issuance of the license, the applicant shall file with the commissioner, and thereafter for
as long as any license remains in effect he or she shall keep in force and unimpaired, a bond
in favor of the State of Alabama in the penal sum of at least fifty...
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45-37-123.131
Section 45-37-123.131 Maximum annual benefit. (a) Notwithstanding the foregoing and subject
to the exceptions and adjustments below, effective for limitation years ending after December
31, 2001, the annual benefit otherwise payable to a member under the plan at any time shall
not exceed the maximum annual benefit, and if the benefit a member would otherwise accrue
in a limitation year would produce an annual benefit in excess of the maximum annual benefit,
the benefit shall be limited, or the rate of accrual reduced, to a benefit that does not exceed
the maximum annual benefit. The maximum annual benefit payable to a member under the plan
in any limitation year shall equal the defined benefit dollar limitation. The defined benefit
dollar limitation is one hundred sixty thousand dollars ($160,000), as adjusted, effective
January 1 of each year, under ยง 415(d), Internal Revenue Code, in such manner as the secretary
shall prescribe, and payable in the form of a straight life annuity....
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19-3D-19
Section 19-3D-19 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE JANUARY 1, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. TAX-RELATED LIMITATIONS.
(a) In this section the following terms have the following meanings: (1) GRANTOR TRUST. A
trust as to which a settlor of a first trust is considered the owner under 26 U.S.C. Sections
671 through 677, as amended, or 26 U.S.C. Section 679, as amended. (2) INTERNAL REVENUE CODE.
The United States Internal Revenue Code of 1986, as amended. (3) NONGRANTOR TRUST. A trust
that is not a grantor trust. (4) QUALIFIED BENEFITS PROPERTY. Property subject to the minimum
distribution requirements of 26 U.S.C. Section 401(a)(9), as amended, and any applicable regulations,
or to any similar requirements that refer to 26 U.S.C. Section 401(a)(9) or the regulations.
(b) An exercise of the decanting power is subject to the following limitations: (1) If a first
trust contains property that qualified, or would have...
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38-9B-5
Section 38-9B-5 AFT Corporation, Trust, and Charitable Trust. THIS SECTION WAS AMENDED BY ACT
2018-36 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 31, 2018. THIS IS NOT IN THE CURRENT
CODE SUPPLEMENT. (a) The board of trustees shall establish and administer the AFT Corporation.
The board of trustees shall execute all documents necessary to establish and administer the
AFT Corporation including, but not limited to, documents to form a not-for-profit corporation
and to qualify as an organization pursuant to Section 501(c)(3) of the United States Internal
Revenue Code. (b) The AFT Corporation shall establish the AFT Trust and the AFT Charitable
Trust, and the board of trustees shall administer the AFT Trust and the AFT Charitable Trust
through the AFT Corporation. The board of trustees and the AFT Corporation shall take all
steps necessary to satisfy all federal and state laws, and all regulations, rules, and policies
established by the federal Social Security Administration to ensure...
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