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36-25-1
Section 36-25-1 Definitions. Whenever used in this chapter, the following words and terms shall
have the following meanings: (1) BUSINESS. Any corporation, partnership, proprietorship, firm,
enterprise, franchise, association, organization, self-employed individual, or any other legal
entity. (2) BUSINESS WITH WHICH THE PERSON IS ASSOCIATED. Any business of which the person
or a member of his or her family is an officer, owner, partner, board of director member,
employee, or holder of more than five percent of the fair market value of the business. (3)
CANDIDATE. This term as used in this chapter shall have the same meaning ascribed to it in
Section 17-5-2. (4) COMMISSION. The State Ethics Commission. (5) COMPLAINT. Written allegation
or allegations that a violation of this chapter has occurred. (6) COMPLAINANT. A person who
alleges a violation or violations of this chapter by filing a complaint against a respondent.
(7) CONFIDENTIAL INFORMATION. A complaint filed pursuant to this...
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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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41-18-1
Section 41-18-1 Text. Article I. Findings and Purposes. (a) The party states find that the
South has a sense of community based on common social, cultural and economic needs and fostered
by a regional tradition. There are vast potentialities for mutual improvement of each state
in the region by cooperative planning for the development, conservation and efficient utilization
of human and natural resources in a geographic area large enough to afford a high degree of
flexibility in identifying and taking maximum advantage of opportunities for healthy and beneficial
growth. The independence of each state and the special needs of subregions are recognized
and are to be safeguarded. Accordingly, the cooperation resulting from this agreement is intended
to assist the states in meeting their own problems by enhancing their abilities to recognize
and analyze regional opportunities and take account of regional influences in planning and
implementing their public policies. (b) The purposes of...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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40-14A-23
Section 40-14A-23 Definition of net worth. (a) Net worth of corporation. The net worth of a
corporation shall equal the aggregate net amount of the following items determined as of the
first day of the corporation's taxable year and adjusted as required in this article: (1)
In the case of a corporation, the sum of the following: a. The issued capital stock and any
additional paid-in capital, without reduction for treasury stock; and b. Retained earnings,
but not less than zero, which shall include any amounts designated for the payment of dividends
until the amounts are definitely and irrevocably placed to the credit of stockholders subject
to withdrawal on demand, and (2) In the case of an entity taxed as a corporation under this
article that does not issue stock, the difference between the book value of the entity's assets
and liabilities, but not less than zero. (b) Net worth of limited liability entities. The
net worth of a limited liability entity shall be an amount equal to the...
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7-9A-102
Section 7-9A-102 Definitions and index of definitions. (a) Article 9A definitions. In this
article: (1) "Accession" means goods that are physically united with other goods
in such a manner that the identity of the original goods is not lost. (2) "Account,"
except as used in "account for," means a right to payment of a monetary obligation,
whether or not earned by performance, (i) for property that has been or is to be sold, leased,
licensed, assigned, or otherwise disposed of, (ii) for services rendered or to be rendered,
(iii) for a policy of insurance issued or to be issued, (iv) for a secondary obligation incurred
or to be incurred, (v) for energy provided or to be provided, (vi) for the use or hire of
a vessel under a charter or other contract, (vii) arising out of the use of a credit or charge
card or information contained on or for use with the card, or (viii) as winnings in a lottery
or other game of chance operated or sponsored by a State, governmental unit of a State, or...
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38-9B-6
Section 38-9B-6 Rights and interests of life beneficiaries and contributors. (a) No life beneficiary
shall have any vested or property rights or interests in the AFT Trust, nor shall any life
beneficiary have the power to anticipate, assign, convey, alienate, or otherwise encumber
any interest in the income or principal of the AFT Trust nor shall the income or principal
be or any interest of any life beneficiary thereunder be liable for any debt incurred by the
life beneficiary, nor shall the principal or income of the AFT Trust Fund be subject to seizure
by any creditor of any life beneficiary under any writ or proceeding in law or in equity.
(b) Except for the right of a contributor who is not and whose spouse is not a life beneficiary
to revoke any contribution made to the AFT Trust, pursuant to subdivision (5) of subsection
(c) of Section 38-9B-5, neither the settlor, contributor, nor any acting co-trustee has the
right to sell, assign, convey, alienate, or otherwise encumber, for...
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38-9B-2
Section 38-9B-2 Definitions. THIS SECTION WAS AMENDED BY ACT 2018-422 IN THE 2018 REGULAR SESSION,
EFFECTIVE JANUARY 31, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. As used in this chapter,
the following words shall have the following meanings: (1) ALABAMA FAMILY CHARITABLE TRUST
(AFT CHARITABLE TRUST). The trust established by the board of trustees that qualifies as a
tax exempt charitable entity under the United States Internal Revenue Code, to provide benefits
for any individual who does not have a sufficient amount in his or her AFT Trust to meet the
individual's needs. (2) ALABAMA FAMILY TRUST (AFT TRUST). The Alabama Family Trust established
pursuant to this chapter. (3) ALABAMA FAMILY TRUST CORPORATION (AFT CORPORATION). An Alabama
not-for-profit corporation established by the board of trustees pursuant to this chapter that
qualifies as a tax exempt charitable organization under the United States Internal Revenue
Code. (4) BOARD OF TRUSTEES. The Alabama Family Trust Board...
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19-1A-11
Section 19-1A-11 (Effective January 1, 2018) Disclosure of digital assets held in trust when
trustee is original user. Unless otherwise ordered by the court or provided in a trust, a
custodian shall disclose to any trustee of a trust of which any trustee is an original user
of an account any digital asset of the account held in trust, including a catalogue of electronic
communications of the trustee and the content of electronic communications. (Act 2017-316,
ยง1.)...
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19-1A-13
Section 19-1A-13 (Effective January 1, 2018) Disclosure of other digital assets held in trust
when trustee not original user. Unless otherwise ordered by the court, directed by the user,
or provided in a trust, a custodian shall disclose, to a trustee that is not an original user
of an account, a catalogue of electronic communications sent or received by an original or
successor user and stored, carried, or maintained by the custodian in an account of the trust
and any digital assets, other than the content of electronic communications, in which the
trust has a right or interest if the trustee gives the custodian: (1) a written request for
disclosure in physical or electronic form; (2) a copy of the trust instrument or a certification
of the trust under Section 19-3B-1013. (3) a certification by the trustee, under penalty of
perjury, that the trust exists and the trustee is a currently acting trustee of the trust;
and (4) if requested by the custodian: (A) a number, username, address,...
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