Code of Alabama

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40-12-84
Section 40-12-84 Construction companies or contractors. Any person, firm, or corporation
accepting orders or contracts for doing any work on or in any building or structure requiring
the use of paint, stone, brick, mortar, wood, cement, structural iron or steel, sheet iron,
galvanized iron, metallic piping, tin, lead, electric wiring, or other steel, or any other
building material, or accepting contracts to do any paving or curbing on sidewalks or streets,
public or private property, using asphalt, brick, stone, cement, wood, or other composition,
or accepting orders for or contracts to excavate earth, rock, or other material for foundations
or any other purpose, or accepting orders or contracts to construct any sewer of stone, brick,
terra cotta, or other material, or accepting contracts to construct highways, bridges, dams,
or railroads, shall be deemed a contractor. Every contractor shall procure from the probate
judge of the county in which he has his principal office a license to...
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45-37-150.14
Section 45-37-150.14 Maintenance of records; inspection and location of premises. (a)
Each permitholder shall maintain the following records for at least three years from the date
on which the last bingo game is conducted: (1) An itemized list of the gross receipts for
each session. (2) An itemized list of all expenses, other than prizes paid during a bingo
session, including the name of each person to whom the expenses are paid and a receipt for
all of the expenses. The record shall be open to inspection by a duly authorized employee
of the sheriff during reasonable business hours. Upon the request of the sheriff, the State
Auditor or a certified public accountant firm appointed by him or her shall examine and conduct
a postaudit of a permitholder's records, accounts, and transactions related to the operation
of bingo. (b) On or before April 15th in each year, each permitholder shall file with the
sheriff a financial statement of receipts and expenses relating to the operation of...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section
shall apply only to Jefferson County. (b) As used in this section, the following words
and terms shall have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on
or practice of any business, vocation, occupation, work, calling, or profession for profit.
(2) BUSINESS ENTITY. A person engaged in one or more business activities, other than an individual.
(3) COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section
40-12-40, Chapter 12, Title 40, as amended, the governing body of the...
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45-8A-22.109
Section 45-8A-22.109 Contributions to the trust. (a) The secretary-treasurer shall receive
contributions to the trust that shall consist of the following: (1) All of the money, securities,
things of value, and assets belonging to any similar fund now being maintained by the City
of Anniston. (2) All money or properties that may be given or donated by any person, firm,
association, or corporation for the uses and purposes for which the trust is created, and
the retirement board may take by gift, grant, devise, or bequest, any money, personal property
or real estate, or any interest therein or any right of property for the benefit of the trust.
(3) Participant Contributions. a. Employee Contributions. Effective prior to October 1, 2002,
10 percent of each participant's monthly compensation, including overtime and any other pay,
which shall be deducted from such compensation and paid to the secretary-treasurer on or before
the tenth day each month next succeeding the month in which such...
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23-1-5
Section 23-1-5 Payment of costs of relocation of utility facilities necessitated by
construction of highways. (a) Whenever the Director of Transportation shall determine and
order that the relocation of any utility facility is necessitated by the construction of any
project on the national system of interstate and defense highways, including the extensions
thereof within urban areas, the utility owning or operating the utility facility shall relocate
the facility in accordance with the order of the Director of Transportation. Notwithstanding
the foregoing, if the cost of the utility facility relocation is eligible and approved for
reimbursement by the federal government, the cost of the relocation of the utility facility
shall be paid by the state as a part of the cost of the construction of the project out of
the funds then or thereafter available for the highway construction after the utility has
furnished the Director of Transportation with all papers, records, or other supporting...

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27-7-5.1
Section 27-7-5.1 Licenses - Limited license for motor vehicle rental companies. (a)
As used in this section, the following terms shall have the following meanings: (1)
RENTAL AGREEMENT. Any written agreement setting forth the terms and conditions governing the
use of a vehicle provided by the rental company for rental or lease. (2) RENTAL COMPANY. Any
person or entity in the business of providing rental vehicles to the public under a rental
agreement for a period not to exceed 90 days. (3) RENTAL PERIOD. The term of the rental agreement.
(4) RENTER. Any person obtaining the use of a vehicle from a rental company under the terms
of a rental agreement for a period not to exceed 90 days. (5) VEHICLE OR RENTAL VEHICLE. A
motor vehicle of the private passenger type (including passenger vans, minivans, and sport
utility vehicles) and of the cargo type (including cargo vans, pickup trucks, and trucks with
gross vehicle weight of less than 26,000 pounds, which do not require the operator to...
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40-14A-1
Section 40-14A-1 Definitions. For purposes of this chapter, the following terms shall
mean: (a) ALABAMA S CORPORATION. An S corporation defined under Section 40-18-160.
(b) C CORPORATION. A corporation other than an Alabama S corporation. (c) CODE. The Internal
Revenue Code of 1986, as amended from time to time. (d) CORPORATION. An entity, including
a limited liability company electing to be taxed as a corporation for federal income tax purposes,
through which business can be conducted while offering limited liability to the owners of
the entity with respect to some or all of the obligations of the entity, other than a limited
liability entity or a disregarded entity. The term "corporation" shall include but
not be limited to the following: Corporations, professional corporations, joint stock companies,
unincorporated professional associations, real estate investment trusts, limited liability
companies electing to be taxed as corporations for federal income tax purposes, and all...

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16-16A-7
Section 16-16A-7 Additional findings; bonds authorized; procedures. (a) The Legislature
finds that the number of students attending the several school systems located in those areas
of North Alabama that will be directly impacted by the 2005 BRAC and Subsequent BRAC Actions
will collectively increase by an estimated 9,000 students. As a result, there will be a need
for the construction of additional school facilities as well as the renovation of existing
school facilities. The Legislature also finds that the 2005 BRAC and Subsequent BRAC Actions
will have a positive impact on future receipts to the Education Trust Fund, as the significant
population growth in North Alabama will increase sales, income, and other tax collections.
Thus, it is an efficient use of state funds to allow such revenue growth to help pay for capital
improvement costs associated with BRAC-related school construction. (b) The Alabama Public
School and College Authority is hereby authorized to sell and issue its...
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32-9A-2
Section 32-9A-2 Compliance with Federal Motor Carrier Safety Regulations; in-service
training by law enforcement officers. (a)(1) Except as otherwise provided in subsection (b),
no person may operate a commercial motor vehicle in this state, or fail to maintain required
records or reports, in violation of the federal motor carrier safety regulations as prescribed
by the U.S. Department of Transportation, 49 C.F.R. Part 107, Parts 171-180, Parts 382-387,
and Parts 390-399 and as they may be amended in the future. Except as otherwise provided herein,
this chapter shall not be construed to repeal or supersede other laws relating to the operation
of motor vehicles. (2)a. No person may operate a commercial motor vehicle in this state in
violation of 49 C.F.R. §393.120, as amended, relating to load securement for certain metal
coils. b. No one owning, leasing, or allowing a commercial vehicle to be operated in this
state shall knowingly or negligently be in violation of 49 C.F.R. §393.120,...
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8-15-3
Section 8-15-3 Permit - Required; application; fees. (a) The judge of probate of the
county may not issue a license permitting anyone to transact business as a public warehouseman
unless the person presents to the judge of probate a permit to transact such business issued
by the Commissioner of Agriculture and Industries showing that he or she has complied with
all the provisions of the law and rules and regulations promulgated by the State Board of
Agriculture and Industries relative to public warehouses. (b) Any person desiring to operate
a public warehouse shall file with the Commissioner of Agriculture and Industries, upon forms
prescribed by the commissioner, a written application, verified by affidavit, which shall
set forth the location and the name of such warehouse and the name of such person interested
as owner or principal in the management of the same or, if it is managed or controlled by
a corporation, the names of the president, secretary, and treasurer of such...
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