|
35-12-83
Section 35-12-83 Filing and handling of claims. (a) A person, excluding another state,
claiming property paid or delivered to the Treasurer may file a claim on a form prescribed
by the Treasurer and verified by the claimant. (b) Within 120 days after a claim is filed,
the Treasurer shall allow or deny the claim and give written notice of the decision to the
claimant. If the claim is denied, the Treasurer shall inform the claimant of the reasons for
the denial and specify what additional evidence is required before the claim will be allowed.
The claimant may then file a new claim with the Treasurer or maintain an action under Section
35-12-85. (c) Within 30 days after a claim is allowed, the property or the net proceeds of
a sale of the property must be delivered or paid by the Treasurer to the claimant. When property
is paid or delivered to the Treasurer under this article, the owner is not entitled to receive
interest, thereafter; however, the owner is entitled to receive dividends...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-12-83.htm - 1K - Match Info - Similar pages
40-12-391
Section 40-12-391 License - Generally. (a) No person shall be licensed as a motor vehicle
dealer under Section 40-12-51, 40-12-62, or 40-12-169, nor shall any person engage
in business as, serve in the capacity of, or act as a new motor vehicle dealer, used motor
vehicle dealer, motor vehicle rebuilder, or motor vehicle wholesaler in this state, without
first obtaining a master dealer license as provided in this article and, if a new motor vehicle
dealer or a used motor vehicle dealer, a state sales tax number. (b) No person shall engage
in the business of buying, selling, exchanging, advertising, or negotiating the sale of new
motor vehicles unless he or she holds a valid master dealer license as a new motor vehicle
dealer in this state for the make or makes of new motor vehicles being bought, sold, exchanged,
advertised, or negotiated or unless a bona fide employee or agent of the licensee. (c) No
person, other than a motor vehicle dealer licensed under this article or a recorded...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-391.htm - 3K - Match Info - Similar pages
40-17-353
Section 40-17-353 Seizure of storage receptacles pending payment of taxes, interest,
and penalties; sale of motor fuel; forfeiture of contraband. (a) Upon the discovery of any
motor fuel illegally imported into or illegally transported, delivered, stored, or sold in
this state, the commissioner shall order the tank or other storage receptacle in which the
motor fuel is located to be seized and locked or sealed until the tax, interest, and penalties
levied under this article are assessed and paid. (b) If the assessment for the above tax is
not paid within 30 days, the commissioner, in addition to the other remedies in this article,
may sell the motor fuel and use the proceeds of the sale to satisfy the assessment due, with
any excess funds after payment of the assessment and costs of the sale being returned to the
owner of the motor fuel. (c) All motor fuel and any property, tangible or intangible, which
is found upon the person or in any vehicle which the person is using, including the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-353.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-3.htm - 19K - Match Info - Similar pages
45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb County, in addition to all other
taxes imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to two percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount
of the tax levied or payable all of the following: Charges for property sold or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-243.htm - 6K - Match Info - Similar pages
45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a)
This section shall apply only to Jackson County. (b) As used in this section,
sales and use tax means a tax imposed by the state sales and use tax statutes and such other
acts applicable to Jackson County, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3,
40-23-4, 40-23-60, 40-23-61, 40-23-62, and Section 40-23-63. (c) Subject to the outcome
of the referendum provided for herein, the County Commission of Jackson County may, upon a
majority vote of the members, levy, in addition to all other taxes, including, but not limited
to, county and municipal gross receipts license taxes, a privilege license tax in an amount
up to one cent against each dollar of gross sales or gross receipts. The gross receipts of
any business and the gross proceeds of all sales which are presently exempt under the state
sales and use tax statutes are exempt from the tax authorized by this section. (d)
The tax levied by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-248.htm - 5K - Match Info - Similar pages
45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section
shall apply only to Jefferson County. (b) As used in this section, the following words
and terms shall have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on
or practice of any business, vocation, occupation, work, calling, or profession for profit.
(2) BUSINESS ENTITY. A person engaged in one or more business activities, other than an individual.
(3) COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section
40-12-40, Chapter 12, Title 40, as amended, the governing body of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-244.02.htm - 7K - Match Info - Similar pages
6-5-332.2
Section 6-5-332.2 Immunity of persons responding to oil spills. (a) This section
shall be known and may be cited as the Alabama Act Regarding Liability for Persons Responding
to Oil Spills. (b) For the purposes of this section, the following terms shall have
the following meanings: (1) DAMAGES. Damages of any kind for which liability may exist under
the laws of this state resulting from, arising out of, or related to the discharge, or threatened
discharge of oil. (2) DISCHARGE. Any emission (other than natural seepage), intentional or
unintentional, and includes, but is not limited to, spilling, leaking, pumping, pouring, emitting,
emptying, or dumping. (3) FEDERAL ON-SCENE COORDINATOR. The federal official predesignated
by the U.S. Environmental Protection Agency or the U.S. Coast Guard to coordinate and direct
federal responses under subpart D of the National Contingency Plan, or the official designated
by the lead agency to coordinate and direct removal under subpart E, of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-5-332.2.htm - 5K - Match Info - Similar pages
34-27-81
Section 34-27-81 Definitions. As used in this article, the following words shall have
the following meanings: (1) AGENCY AGREEMENT. A written agreement between a broker and a client
which creates a fiduciary relationship between the broker and a principal, who is commonly
referred to as a client. (2) BROKER. Any person licensed as a real estate broker pursuant
to Articles 1 and 2 of this chapter. (3) BROKERAGE AGREEMENT. A specific written agreement
between a brokerage firm and a consumer which establishes a brokerage relationship. The brokerage
agreement shall contain a statement of the terms and conditions of the brokerage services
to be provided. (4) BROKERAGE SERVICE. Any service, except for rental or property management
services, provided by a broker or licensee to another person and includes all activities for
which a real estate license is required under Articles 1 and 2 of this chapter. (5) CONSUMER.
A person who obtains information, advice, or services concerning real estate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-27-81.htm - 4K - Match Info - Similar pages
35-9A-122
Section 35-9A-122 Exclusions from application of chapter. Unless created to avoid the
application of this chapter, the following arrangements are not governed by this chapter:
(1) residence at an institution, public or private, if incidental to detention or the provision
of medical, geriatric, educational, counseling, religious, or similar service; (2) occupancy
under a contract of sale of a dwelling unit or the property of which it is a part, if the
occupant is the purchaser or a person who succeeds to the interest of the purchaser; (3) occupancy
by a member of a fraternal or social organization in the portion of a structure operated for
the benefit of the organization; (4) transient occupancy in a hotel, motel, or lodgings; (5)
occupancy by an employee of a landlord whose right to occupancy is conditional upon employment
in and about the premises; (6) occupancy by an owner of a condominium unit or a holder of
a proprietary lease in a cooperative; (7) occupancy under a rental...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-9A-122.htm - 1K - Match Info - Similar pages
|