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40-18-39
Section 40-18-39 Corporate returns. (a) Except as provided in subsection (c), every corporation,
joint stock company, or association subject to income tax under this chapter shall file a
return with the Department of Revenue for each taxable year, stating specifically the items
of its gross income and the deductions and credits allowed by this chapter. In cases where
receivers, trustees in bankruptcy, or assignees are operating the property or business of
corporations, such receivers, trustees, or assignees shall file returns for such corporations
in the same manner and form as corporations are required to file returns. Any tax due on the
basis of such returns filed by receivers, trustees, or assignees shall be collected in the
same manner as if collected from the corporations of whose business or property they have
custody and control. Returns shall be filed by the same date as the corresponding federal
income tax returns are required to be filed as provided under federal law. The...
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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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22-57-8
Section 22-57-8 Construction of article. Nothing in this article shall be construed as authorizing
or allowing the establishment of any medical rule, regulation, policy, protocol, regimen,
practice, or medical standard of care. (Act 2009-295, p. 502, §8.)...
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34-24-610
Section 34-24-610 Construction of article. Nothing in this article shall be construed to limit
the ability of the Board of Medical Examiners to exercise authority existing prior to the
passage of this article. (Act 2013-257, p. 673, §2.)...
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40-18-371
Section 40-18-371 Requirements for receipt of incentives. For a company to receive one or both
of the jobs act incentives provided in this article, all of the following shall occur: (1)
There must be a qualifying project predominantly conducting an activity specified in Section
40-18-372(1); (2) The qualifying project shall create at least the number of new jobs specified
in Section 40-18-372(2); (3) The company proposing the qualifying project must be an approved
company, as provided in Section 40-18-373; (4) The approved company and the Governor must
enter into a project agreement, as provided in Section 40-18-374; (5) If the incentivized
company is allowed a jobs credit, the proof of wages actually paid shall have been delivered
and certified, as provided in Section 40-18-375; and (6) If the incentivized company is allowed
an investment credit, the proof of capital actually invested shall have been delivered and
certified, as provided in Section 40-18-376. (Act 2015-27, p. 103, §3;...
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40-23-243
Section 40-23-243 Construction of article. Nothing in this article shall be construed to authorize
the Department of Revenue to impose fees on the local taxing jurisdictions or their designees
for the maintenance or operation of the ONE SPOT system. (Act 2012-279, p. 563, §4.)...
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10A-20-16.05
Section 10A-20-16.05 Construction. Nothing in this article shall be construed to affect any
action brought under Title 41, Chapter 5. (Acts 1987, No. 87-706, p. 1242, §5; §10-11-5;
amended and renumbered by Act 2009-513, p. 967, §354.)...
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6-5-709
Section 6-5-709 Construction of article. Nothing in this article shall be interpreted or construed
to alter or affect the rights of any awarding authority to make a claim against a contractor
or to exempt a contractor from compliance with all provisions of contracts between such contractors
and an awarding authority. (Act 2012-225, p. 414, §11.)...
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11-50-174
Section 11-50-174 Construction of article; exemption from jurisdiction and regulation of state
Public Service Commission, etc. (a) Nothing contained in this article shall be construed to
authorize any public corporation or municipality to convey any water system in such manner
that title thereto may vest in private ownership; provided, that title to such system may
be subjected to a mortgage, deed of trust, or pledge agreement as security for repayment of
money borrowed by the public corporation to which the same is transferred. Nothing contained
in this article shall be construed as a restriction or limitation upon any authority which
any public corporation or municipality now existing or hereafter formed may have in the absence
thereof, but this article shall be construed to be supplemental and additional to authority
conferred by other laws. No proceedings, notices, or approval shall be required, except as
expressly prescribed in this article, any other law to the contrary...
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