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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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40-14B-11
Section 40-14B-11 Annual review; decertification. (a) The Alabama Development Office shall
conduct an annual review of each certified capital company to: (1) Ensure that the company
continues to satisfy the requirements of this chapter and that the company has not made any
investment in violation of this chapter. (2) Determine the eligibility status of its qualified
investments. (b) The cost of the annual review shall be paid by each certified capital company
according to a reasonable fee schedule adopted by the Alabama Development Office. (c) A material
violation of Sections 40-14B-6, 40-14B-8, or 40-14B-9 is grounds for decertification of the
certified capital company. If the Alabama Development Office determines that a company is
not in compliance with Sections 40-14B-6, 40-14B-8, or 40-14B-9, the director shall notify
the officers of the company in writing that the company may be subject to decertification
after the 120th day after the date of mailing of the notice, unless the...
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27-31B-6
Section 27-31B-6 Minimum capital and surplus. (a) No captive insurance company shall be issued
a license unless it shall possess and thereafter maintain unimpaired paid-in capital and surplus
as follows: (1) In the case of a pure captive insurance company, not less than two hundred
fifty thousand dollars ($250,000) or such other amount determined by the commissioner and
actuarially supported by a feasibility study. (2) In the case of an association captive insurance
company or risk retention group, not less than five hundred thousand dollars ($500,000) or
such other amount determined by the commissioner and actuarially supported by a feasibility
study. (3) In the case of an industrial insured captive insurance company, not less than five
hundred thousand dollars ($500,000). (4) In the case of a protected cell captive insurance
company, not less than two hundred fifty thousand dollars ($250,000) or such other amount
determined by the commissioner and actuarially supported by a...
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27-34-6
Section 27-34-6 License - Requirement; renewal; fee; evidence. (a) No fraternal benefit society
shall transact business in this state unless authorized therefor under a subsisting license
issued to the society by the commissioner. (b) Societies authorized to transact business in
this state as of immediately prior to January 1, 1972, may continue such business until the
April 1 next succeeding January 1, 1972. The authority of such societies, and of all societies
hereafter licensed, may thereafter be renewed annually, but in all cases to terminate on the
succeeding April 1; however, a license so issued shall continue in full force and effect until
the new license is issued or specifically refused. (c) For each such license or renewal, the
society shall pay the commissioner $50.00. (d) A duly certified copy or duplicate of the license
shall be prima facie evidence that the licensee is a fraternal benefit society within the
meaning of this chapter. (e) Any person who in this state...
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27-31B-16
Section 27-31B-16 Tax on premiums collected. (a) Each captive insurance company shall pay to
the commissioner, by March 1 of each year, a tax at the rate of four-tenths of one percent
on the first 20 million dollars, three-tenths of one percent on the next 20 million dollars,
two-tenths of one percent on the next 20 million dollars, seventy-five thousandths of one
percent on each dollar thereafter on the direct premiums collected or contracted for on policies
or contracts of insurance written by the captive insurance company during the year ending
December 31 next preceding, after deducting from the direct premiums subject to the tax the
amounts paid to policyholders as return premiums which shall include dividends on unabsorbed
premiums or premium deposits returned or credited to policyholders. Notwithstanding the foregoing,
no tax shall be due or payable as to considerations received for annuity contracts. (b) Each
captive insurance company shall pay to the commissioner by March 1 of...
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34-13-53
Section 34-13-53 Renewal of licenses; authorization; attestation of identity; records. (a)(1)
Before October 1, 2018, every licensed funeral director, licensed embalmer, and licensed operator
shall pay annually a fee for renewal of his or her license. The renewal fees shall be set
by the board at a rate not to exceed one hundred fifty dollars ($150) for licensed embalmers
and funeral directors and five hundred dollars ($500) for licensed operators. (2) Commencing
on October 1, 2018, every license or registration issued by the board under this chapter shall
be renewed biennially upon submission by the licensee or registrant of a renewal application
and a renewal fee established by board rule, not exceeding five hundred dollars ($500), for
each licensed cremationist, embalmer, funeral director, and funeral establishment. (b) All
licenses granted under this chapter shall expire on October 1, following their issuance or
renewal, and shall become invalid unless renewed as provided in this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-13-53.htm - 3K - Match Info - Similar pages
40-14B-21
Section 40-14B-21 Biennial report. (a) The Alabama Development Office shall prepare a biennial
report with respect to results of the implementation of this chapter. The report must include
all of the following: (1) The number of certified capital companies holding certified capital.
(2) The amount of certified capital invested in each certified capital company. (3) The amount
of certified capital the certified capital company has invested in qualified technology businesses
as of January 1, 2004, and the cumulative total for each subsequent year. (4) The total amount
of tax credits granted under this chapter for each year that credits have been granted. (5)
The performance of each certified capital company with respect to renewal and reporting requirements
imposed under this chapter. (6) With respect to the qualified technology businesses in which
capital companies have invested all of the following: a. The classification of the qualified
businesses according to the industrial sector...
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8-7A-9
Section 8-7A-9 Renewal of license. (a) All licenses under this chapter shall expire on March
31 of the calendar year. (b) A licensee under this chapter shall pay an annual renewal fee
no later than March 15. The renewal fee shall be established by rule of the commission and
shall not be less than five hundred dollars ($500). (c) A licensee under this chapter shall
submit a renewal report with the renewal fee, in a form and in a medium prescribed by the
commission. The renewal report shall contain the following information: (1) A copy of the
licensee's most recent audited financial statement. (2) The number and monetary value of payment
and stored-value instruments sold by the licensee in this state which have not been included
in a previous renewal report, and the monetary amount of payment and stored-value instruments
currently outstanding. (3) A description of each material change in information submitted
by the licensee in its original license application which has not been reported...
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34-23-52
Section 34-23-52 Expiration and renewal of certificate; continuing education. (a) All certificates
of licensure shall expire on December 31 of even-numbered years. Every licensed pharmacist
in order to continue to be licensed shall pay a biennial renewal fee to be determined by the
board, but the fee shall not be less than twenty-five dollars ($25) nor more than one hundred
fifty dollars ($150) to the secretary of the board, the fee being due on October 31 and delinquent
after December 31 of even-numbered years except, that holders of life certificates to practice
pharmacy previously issued shall not be required to pay a renewal fee. The payment of the
renewal fee shall entitle the registrants to renewal of their certificates at the discretion
of the board. If any pharmacist shall fail to pay a renewal fee on or before the due date,
the holder of the certificate may be reinstated as a licensed pharmacist only upon payment
of a penalty of ten dollars ($10) for each lapsed month and all...
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45-26-242.26
Section 45-26-242.26 Renewal of license by mail; mail order fee. The revenue commissioner may
mail an application for renewal of licenses to persons to whom licenses have been previously
issued. The renewal forms shall be mailed prior to the expiration date of the license. The
renewal forms may be in postcard form and shall contain sufficient information to adequately
identify and process the renewal forms. There is established a fee to be entitled a mail order
fee which shall be set from time to time by the county commission in an amount not to exceed
five dollars ($5) per registration to pay the cost of the mailing procedure. This mail order
fee shall only be collected from those persons who request their license to be mailed, and
the fee shall be collected by the revenue commissioner at the time of issuance and paid over
to the general fund of the county as are other fees and commissions. The signature of the
licensee on the renewal form and the proper remittance plus the mail order...
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