45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation, etc., and for school purposes. (a) This section shall only apply to Clarke County. (b) As used in this section, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, 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 40-23-63. (c)(1) The County Commission of Clarke County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to be levied upon each person, firm, or corporation engaged in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, farm machinery, and any parts of such machines or any motor vehicle, truck...
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11-8A-1
Section 11-8A-1 Definitions. As used in this chapter, the following words shall have the following meanings: (1) BOND FINANCING AGREEMENT. An agreement or other document relating to the sale or issuance of bonds including, but not limited to, a bond purchase agreement, a loan agreement, a refinancing agreement, or documents providing for bonds sold or issued on a competitive sale basis. (2) BONDS. Bonds, bond anticipation notes, warrants, warrant anticipation notes, or indebtedness issued or entered into on behalf of the county or by the county commission for a term of at least three years or more. (3) BUSINESS DAY. A day, other than a Saturday or a Sunday, on which commercial banking institutions are open for business in the State of Alabama and a day on which the payment system of the Federal Reserve System is operational. (4) CAPITAL EXPENDITURE. Any cost or expense of a type that is properly chargeable to a capital account under general federal income tax principles. (5) GENERAL...
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2-27-30
Section 2-27-30 Establishment and operation; policy committee and executive committee therefor. The commissioner and state Department of Agriculture and Industries shall have authority to provide for the establishment and operation of a laboratory to obtain reliable analysis of raw and processed agricultural products, the materials used in production of agricultural products for harmful pesticide residues for the protection of public health and interest, to aid in developing and expanding markets for agricultural products, the protection and production of fish and wildlife, and the use of recreational areas as related to pesticide residues. In connection therewith, there shall be established a policy committee to be composed of the following: (1) The Director, Alabama Cooperative Extension Service, who shall be chairman of the committee; (2) The Commissioner of the Department of Agriculture and Industries; (3) The Director, Alabama Experiment Station System; (4) The State Health...
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45-41-244.52
Section 45-41-244.52 Authority of levy - Use tax. (a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property in the county as hereinafter provided in this section: (1) An excise tax is hereby authorized to be levied and imposed on the storage, use, or other consumption in the county of tangible personal property (not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft of more than 50 tons burden) purchased at retail on or after the effective date of such tax, for the storage, use, or other consumption in the county on or after the effective date of such tax, at the rate of not exceeding one percent of the sales price of such property, except as provided in subdivisions (2), (3), (4), and (5); (2) An excise tax is hereby authorized to be levied and imposed on the storage, use, or...
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16-26A-4
Section 16-26A-4 Board of directors generally. (a) There is hereby created a board of directors for the school, sometimes hereinafter referred to as the "board." The board shall be composed of 21 members as follows: (1) The State Department of Education assistant state superintendent in charge of curriculum development, or his or her designee. (2) The Chancellor of the University of Alabama System, or his or her designee. (3) The President of Auburn University, or his or her designee. (4) The President of the University of South Alabama, or his or her designee. (5) The President of Alabama A&M University, or his or her designee. (6) The Chair of the Alabama High School of Mathematics and Science Foundation. (7) The Chair of the House Standing Committee on Education, or his or her designee. (8) The Chair of the Senate Standing Committee on Education, or his or her designee. (9) The Chair of the House Standing Committee on Ways and Means Education, or his or her designee. (10) The Chair...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-26A-4.htm - 9K - Match Info - Similar pages
16-60-354
Section 16-60-354 Administration of Career-Technical Dual Enrollment Program; allocation of funds. (a) The Department of Postsecondary Education shall be responsible for administering the Career-Technical Dual Enrollment Program, for promulgating rules necessary for the department to implement the provisions of this article, and for allocating or disbursing the funds made available by this article for qualifying educational expenses. However, the Department of Postsecondary Education may annually allocate up to two hundred thousand dollars ($200,000) of the funds received pursuant to this article for qualifying educational expenses for administrative costs directly associated with implementing the provisions of this article. (b) The Department of Postsecondary Education shall work with business and industry partners, the Alabama Workforce Training Council, the Alabama Community College System, and the Regional Workforce Development Councils to ensure that the funds received pursuant to...
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27-6A-2
Section 27-6A-2 Definitions. As used in this chapter, the following terms shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) ACTUARY. A person who is a member in good standing of the American Academy of Actuaries. (2) INSURER. A person defined in subdivisions (2) and (3) of Section 27-1-2. (3) MANAGING GENERAL AGENT. Any person, firm, or association who does both of the following: a. Manages all or part of the insurance business of an insurer, including the management of a separate division, department, or underwriting office. b. Acts as a producer for an insurer whether known as a managing general agent, manager, or other similar term, who, with or without the authority, either separately or together with affiliates, produces, directly or indirectly, and underwrites an amount of gross direct written premium equal to or more than five percent of the policyholder surplus as reported in the last annual statement of the insurer in any one...
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34-31-18
Section 34-31-18 Definitions. For the purposes of this chapter, the following terms shall have the meanings herein ascribed to them unless the context clearly indicates otherwise: (1) ADMINISTRATIVE PROCEDURE LAW. Sections 41-22-1 through 41-22-27, and any subsequent amendment or supplement thereto, and any rules or regulations promulgated thereto. (2) APPRENTICE. A person other than a certified heating, air conditioning, or refrigeration contractor, who is engaged in learning and assisting in the installation, service, or repair of a heating, air conditioning, or refrigeration system and working under the direct supervision of a certified heating, air conditioning, or refrigeration contractor, and who has successfully fulfilled the voluntary registration requirements of the board and has been duly registered by the board as such for the current year. (3) BOARD. The State Board of Heating, Air Conditioning, and Refrigeration Contractors, herein established. (4) CERTIFICATION. The...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state and local tax liability of multistate taxpayers, including the equitable apportionment of tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article II. Definitions. As used in this compact: 1. "State" means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession of the United States. 2. "Subdivision" means any governmental unit or special district of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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5-13B-41
Section 5-13B-41 Definitions. For purposes of this article: (a) The term "bank" means any bank as defined in: Section 2(c) of the Bank Holding Company Act (12 U.S.C. §1841(c)); Section 3(a)(1) of the Federal Deposit Insurance Act (12 U.S.C. §1813(a)(1)), other than a branch of a foreign bank; or, as the context may require, in Chapter 5A, Title 5. The term "bank" as used in this article shall not in any event include a foreign bank or a branch or agency of a foreign bank. (b) The term "foreign bank" means any company organized under the laws of a foreign country, a territory of the United States, Puerto Rico, Guam, American Samoa, or the Virgin Islands, that engages directly in the business of banking. The term includes foreign commercial banks, foreign merchant banks, and other foreign institutions that engage in banking activities usual in connection with the business of banking in the countries where such foreign institutions are organized or operating. (c) The term "out-of-state...
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