40-18-441
Section 40-18-441 (Effective for tax returns due on or after January 1, 2018) Purpose. The Alabama Taxpayer Protection and Assistance Act is enacted to protect consumers by establishing a mechanism to ensure that qualified individuals provide tax preparation services in Alabama. (Act 2017-363, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-441.htm - 607 bytes - Match Info - Similar pages
27-61-1
functions. 5. CORPORATE RECORDS OF THE COMMISSION The Commission shall maintain its corporate books and records in accordance with the Bylaws. 6. QUALIFIED IMMUNITY, DEFENSE, AND INDEMNIFICATION a. The Members, officers, executive director, employees, and representatives of the Commission, the Executive Committee, and any other Committee of the Commission shall be immune from suit and liability, either personally or in their official capacity, for any claim for damage to or loss of property or personal injury or other civil liability caused by or arising out of any actual or alleged act, error, or omission that occurred, or that the person against whom the claim is made had a reasonable basis for believing occurred within the scope of Commission employment, duties, or responsibilities; provided that nothing in this paragraph shall be construed to protect any such person from suit and/or liability for any damage, loss, injury, or liability caused by the intentional or willful or wanton...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-61-1.htm - 62K - Match Info - Similar pages
27-60-2
committees as its bylaws may provide for the carrying out of its functions. 4. Corporate records of the commission. The commission shall maintain its corporate books and records in accordance with the bylaws. 5. Qualified immunity, defense, and indemnification. a. The members, officers, executive director, employees, and representatives of the commission shall be immune from suit and liability, either personally or in their official capacity, for any claim for damage to or loss of property or personal injury or other civil liability caused by or arising out of any actual or alleged act, error, or omission that occurred, or that the person against whom the claim is made had a reasonable basis for believing occurred within the scope of commission employment, duties, or responsibilities. Nothing in this paragraph shall be construed to protect any such person from suit or liability, or both, for any damage, loss, injury, or liability caused by the intentional or willful and wanton...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-60-2.htm - 45K - Match Info - Similar pages
22-32-1
Section 22-32-1 Enactment of Southeast Interstate Low-Level Radioactive Waste Management Compact. The Southeast Interstate Low-Level Radioactive Waste Management Compact is hereby enacted into law and entered into by the State of Alabama with any and all states legally joining therein in accordance with its terms, in the form substantially as follows: SOUTHEAST INTERSTATE LOW-LEVEL RADIOACTIVE WASTE MANAGEMENT COMPACT Article I. Policy and Purpose There is hereby created the Southeast Interstate Low-Level Radioactive Waste Management Compact. The party states recognize and declare that each state is responsible for providing for the availability of capacity either within or outside the state for the disposal of low-level radioactive waste generated within its borders, except for waste generated as a result of defense activities of the federal government or federal research and development activities. They also recognize that the management of low-level radioactive waste is handled most...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-32-1.htm - 31K - Match Info - Similar pages
40-18-440
Section 40-18-440 (Effective for tax returns due on or after January 1, 2018) Short title. This article shall be known and may be cited as the "Alabama Taxpayer Protection and Assistance Act." (Act 2017-363, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-440.htm - 520 bytes - Match Info - Similar pages
40-18-442
Section 40-18-442 (Effective for tax returns due on or after January 1, 2018) Definitions. When used in this article, the following terms shall have the following meanings: (1) DEPARTMENT. The Alabama Department of Revenue. (2) INCOME TAX RETURN PREPARER. (a) A person who prepares for compensation, or who employs one or more persons to prepare for compensation, any income tax return or claim for refund, required to be filed pursuant to this chapter. The preparation of a substantial portion of a return or claim for refund shall be treated as the preparation of that return or claim for refund. (b) A person is not an income tax preparer if all he or she solely performs the following duties: 1. furnishes typing, reproducing, or other mechanical assistance; 2. prepares returns or claims for refunds for the employer by whom he or she is regularly and continuously employed, or for an affiliate of that employer, including a subchapter K entity for which he or she prepares a return; 3. prepares...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-442.htm - 2K - Match Info - Similar pages
5-26-2
Section 5-26-2 Legislative findings. The activities of mortgage loan originators and the origination or offering of financing for residential real property have a direct, valuable, and immediate impact upon Alabama's consumers, Alabama's economy, the neighborhoods and communities of Alabama, and the housing and real estate industry. The Legislature finds that accessibility to mortgage credit is vital to the state's citizens. The Legislature also finds that it is essential for the protection of the citizens of Alabama and the stability of Alabama's economy that reasonable standards for licensing and regulation of the business practices of mortgage loan originators be imposed. Therefore the Legislature establishes within this chapter: (a) SYSTEM OF SUPERVISION AND ENFORCEMENT. An effective system of supervision and enforcement of the mortgage lending industry, including: (i) The authority to issue licenses to conduct business under this chapter, including the authority to write rules or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-26-2.htm - 2K - Match Info - Similar pages
40-2A-11.1
Section 40-2A-11.1 Civil penalties for unethical tax preparation conduct. (a) For purposes of the individual income tax imposed by Chapter 18, if there is an understatement of liability on a return that would cause a tax return preparer to be subject to the penalties imposed by 26 U.S.C. §6694, except §6694(c), §6700, or §6701, and if any of the failures enumerated in 26 U.S.C. §6695, except §6695(e) and (g), occurs, the department may impose upon the tax return preparer a penalty in accordance with 26 U.S.C. §§6694(a), (b), (d), (e), and (f); §§6695(a), (b), (c), (d), and (f); §§6696(a) and (c), §6700, and §6701, as in effect from time to time. (b) For purposes of this section: (1) "Subject to this title" shall be substituted for references in the specified federal statutes to "imposed by subtitle A." (2) "Commissioner" will be substituted for references in the specified federal statutes to "secretary." (3) References in these federal statutes to federal district courts...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-11.1.htm - 7K - Match Info - Similar pages
45-11-140
Section 45-11-140 Forest fire protection. (a) The County Commission of Chilton County is authorized, when the need exists, to provide protection against forest fires in Chilton County by participating in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified. (b)(1) After the Chilton County Commission has determined that such a need does exist in Chilton County, the county commission may, in the manner hereinafter specified, provide for a financial charge or tax to be paid by the owners of forest lands located in Chilton County for the use of the land for timber growing purposes amounting to the whole or any part of the cost of such fire protection program, but not in excess of ten cents ($.10) per acre, provided such financial charge or tax is not greater than the benefit accruing to such forest lands due to the availability of such fire protection. (2) "Forest lands" as used in this section, shall mean any land which supports a forest growth, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-140.htm - 5K - Match Info - Similar pages
11-100-3
meet the criteria as determined for regional or national meetings by the International Association of Convention and Visitor Bureaus or as set by the State Director of Finance. (9) REVENUE BONDS. Bonds issued by a city, county or authority which are limited or special, rather than general obligations of the issuer and which are not payable from the proceeds of an ad valorem tax. (10) STATE ASSISTANCE PAYMENTS. Payments to a city, county or entities or authorities thereof, under this chapter. (11) CONVENTION FACILITIES. Any property, real, personal or mixed, which is necessary or desirable in connection with a convention or meeting center, or similar facility, including without limitation, auditoriums, exhibition halls, facilities for food preparation and serving, parking facilities, and administrative offices in connection therewith. (12) STATE LODGING TAX or STATE TRANSIENT OCCUPANCY TAX. The tax levied and collected pursuant to Section 40-26-1. (Acts 1989, No. 89-651, p. 1287, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-100-3.htm - 2K - Match Info - Similar pages
|