40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose of this division, the following terms shall have the respective meanings ascribed by this section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership, association, corporation, receiver, trustee, or any other group or combination acting as a unit and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and the exchange of properties as well as the sale thereof for money, every closed transaction constituting a sale. Provided, however, a transaction shall not be closed or a sale completed until the time and place when and where title is transferred by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter 3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto or substituted therefor, and municipal and county licenses, there is hereby levied a privilege or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores, or receives for the purpose of distribution, to any person, firm, corporation, club, or association within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated in accordance with the volume of sales by such person of beer, and shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
9-17-179
Section 9-17-179 Construction. Nothing in this article may be construed to preempt or supersede any other program relating to propane education and research organized and operated under the laws of the State of Alabama. (Act 2009-580, p. 1707, §10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-179.htm - 556 bytes - Match Info - Similar pages
6-5-735
Section 6-5-735 Construction of article. (a) Nothing in this article shall be construed to create any claim, right of action, or civil liability that did not previously exist under the law of this state. (b) Nothing in this article shall be construed to interfere with any agency's exclusive or primary jurisdiction to find or declare violations of an adulteration or misbranding statute or rule. (Act 2012-556, p. 1636, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-5-735.htm - 741 bytes - Match Info - Similar pages
40-18-374
Section 40-18-374 Claiming of incentives; project agreement; amounts and durations of incentives. (a) An incentivized company may claim either or both of the jobs act incentives, to the extent provided in the project agreement. (b) In order for an incentivized company to claim the jobs act incentives, the Governor and the incentivized company shall execute a project agreement. The agreement shall contain all of the following: (1) The name of the incentivized company; (2) The location of the qualifying project; (3) The activity to be conducted at the qualifying project; (4) The jobs act incentives to be granted and the order in which they shall be claimed; (5) The capital investment to be made at the qualifying project; (6) The time period for the capital investment to be made at the qualifying project; (7) The number of eligible employees at the qualifying project; (8) The anticipated wages to be paid to or for the benefit of eligible employees during the incentive period for the jobs...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-374.htm - 2K - Match Info - Similar pages
40-18-378
Section 40-18-378 Verification of employment numbers; audits; return of unearned credit amounts; liability of incentivized companies. (a) The Department of Labor shall periodically verify the actual number of eligible employees employed at the qualifying project and the wages of the eligible employees during the relevant year. If the Department of Labor is not able to provide the verification utilizing all available resources, it may request any additional information from the incentivized company as may be necessary. The Department of Revenue may periodically audit any incentivized company to monitor compliance by the incentivized company with this article. Nothing in this article shall be construed to limit the powers otherwise existing for the Department of Revenue to audit and assess an incentivized company. The Department of Insurance shall have similar audit rights over any incentivized company that is subject to the insurance premium tax. (b) The project agreement shall include...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-378.htm - 3K - Match Info - Similar pages
41-10-45.5
Section 41-10-45.5 Annual report; liability of state. (a) The authority shall make an annual report to the Legislature as to the loans granted during, or outstanding at the end of, each fiscal year. The report shall be due on the fifth legislative day of each regular session and shall state, for each qualifying project, the county in which it is located, the name of the qualifying borrower, the outstanding principal amount of the loan, and the maturity date of the loan. (b) Nothing in this article shall be construed to constitute a guarantee or assumption by the state of any debt of any qualifying borrower nor to authorize the credit of the state to be given, pledged, or loaned to any qualifying borrower. (Act 2015-41, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-10-45.5.htm - 1K - Match Info - Similar pages
34-8A-3
Section 34-8A-3 Construction and application of chapter. (a) Nothing in this chapter shall be construed to apply to any of the following: (1) The activities, services, and use of an official title on the part of a person employed as a counselor by any federal, state, county, or municipal agency; public or private educational institution; medical personnel in a clinic or hospital that is certified by the Alabama Department of Public Health or any successor to such department or that is accredited by the Joint Commission on Accreditation of Health Care Organizations or any successor to such commission; law practice; or licensed private employment agencies, provided such persons are performing counseling or counseling-related activities within the scope of their employment. (2) The activities and services of a student, intern, or trainee in counseling pursuing a course of study in counseling in a regionally accredited institution of higher learning or training institution, if these...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-8A-3.htm - 3K - Match Info - Similar pages
9-14E-10
Section 9-14E-10 Construction and application of chapter. (a) This chapter shall constitute complete and comprehensive authority for the taking of all actions necessary and desirable to put into effect the policy and purposes of this chapter. This chapter shall only apply to the property defined herein, and shall not be construed to apply to any other state lands, including any other state park lands. Insofar as this chapter may be in conflict or inconsistent with any provisions of any other law concerning actions authorized by this chapter, this chapter shall control and govern, any other provision of law to the contrary notwithstanding. Subject to the foregoing, this chapter does and shall be construed to provide an additional and alternative method for the doing of the things authorized thereby and shall be regarded as supplemental and additional to other laws. (b) The following provisions of law shall not apply to a project agreement, or any part thereof, executed pursuant to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-14E-10.htm - 1K - Match Info - Similar pages
37-16-8
Section 37-16-8 Construction of chapter. (a) Nothing in this chapter shall interfere with the commission's authority to regulate public utilities under this title. Nothing in this chapter shall provide a basis for creating or granting jurisdiction to the commission over any electric providers or any broadband affiliate that are otherwise exempt or are otherwise not subject to the jurisdiction of the commission. (b) Nothing in this chapter shall affect, abrogate, or eliminate in any way any obligation of an electric provider or any broadband affiliate or broadband operator to comply with any applicable safety and permitting requirements of any railroad company or any state governmental body or agency with respect to property that is held or controlled by such railroad company or state governmental body or agency, as the case may be, and in, on, over, or across which an easement is located. (c) Any broadband system that encumbers the right-of-way of the Department of Transportation shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-16-8.htm - 2K - Match Info - Similar pages
|