Code of Alabama

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15-22-1.1
Section 15-22-1.1 Interstate Compact for Adult Offender Supervision. Whereas: The Interstate
Compact for the Supervision of Parolees and Probationers was established in 1937, it is the
earliest corrections "compact" established among the states and has not been amended
since its adoption over 62 years ago; Whereas: This compact is the only vehicle for the controlled
movement of adult parolees and probationers across state lines, and it currently has jurisdiction
over more than a quarter of a million offenders; Whereas: The complexities of the compact
have become more difficult to administer, and many jurisdictions have expanded supervision
expectations to include currently unregulated practices such as victim input, victim notification
requirements, and sex offender registration; Whereas: After hearings, national surveys, and
a detailed study by a task force appointed by the National Institute of Corrections, the overwhelming
recommendation has been to amend the document to bring about...
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11-65-2
Section 11-65-2 Definitions. (a) The following words and phrases used in this chapter,
and others evidently intended as the equivalent thereof, shall, unless the context clearly
indicates otherwise, have the following respective meanings: (1) ALABAMA-BRED. When this term
is used with reference to a horse, it means a horse which is registered in the registry designated
and administered by a commission in accordance with such rules concerning domicile and registration
requirements as may be established by such commission and which is either (i) foaled from
a mare domiciled in the state during the 10-year period beginning with January 1, 1991, or
(ii) sired by an Alabama stallion and foaled from a mare domiciled in the state at any time
after the expiration of such 10-year period. (2) ALABAMA STALLION. A stallion which is standing
in the state at the time he is bred to the dam of an Alabama-bred horse, which is registered
with a commission, and which is owned or leased by a resident of...
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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...

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32-8-87
Section 32-8-87 Dismantling, destroying, changing identity of vehicle; certificate requirements;
insurance claims; "total loss"; removal of identification numbers, plates, etc.;
transfer of salvage vehicles; inspections; "component parts"; rebuilt vehicles;
flood vehicles; online verifications. (a) Each owner of a motor vehicle and each person mentioned
as owner in the last certificate of title who scraps, dismantles, destroys, or changes the
motor vehicle in such a manner that it is not the same motor vehicle described in the certificate
of origin or certificate of title shall as soon as practicable cause the certificate of origin
or certificate of title, if any, and any other documents or information required by the department
to be mailed or delivered to the department for processing. The department shall, with the
consent of any holder of liens noted on the surrendered certificate, enter a cancellation
upon its records. Upon cancellation of a certificate of origin or certificate of...
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11-51-211
Section 11-51-211 Quarterly sales and use tax returns. (a)(1) With respect to those
municipalities and counties for which the department serves as the collecting sales tax agent
from time to time, when the total state sales tax for which any person is liable under Chapter
23 of Title 40 averages less than two hundred dollars ($200) per month during the preceding
calendar year, a quarterly sales tax return and remittance in lieu of monthly returns may
be made to the department. If a quarterly filing election has been made by the taxpayer, then
the return and remittance shall be made to the department on or before the 20th day of the
month next succeeding the end of the quarter for which the tax is due. The election to file
quarterly shall be made in writing no later than February 20 of each year and shall be filed
with the department. Notwithstanding the above, no state-administered county or municipal
sales tax return shall be due until January 20 of each year unless the total state...
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40-23-198
Section 40-23-198 Applicability of Part 2. In the event that the enactment of federal
legislation removes current federal limitations on states' ability to enforce their sales
and use tax jurisdiction against businesses that lack an instate physical presence, the provisions
of this part shall be inapplicable as to any eligible seller who is not registered with the
department as a participant in the program at least six months prior to the date of such change
in law. In such event, the provisions of this part will continue to apply to any eligible
seller who has been approved by the department as a participant in the program at least six
months prior to the change in law and to any taxpayer who has paid or pays the simplified
sellers use tax authorized under this part provided the eligible seller continues to collect,
report, and remit the simplified sellers use tax and otherwise complies with all procedures
and requirements of the program. Eligible sellers participating in the program...
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11-51-187
Section 11-51-187 Examination. A taxpayer that has purchased a business license required
under this chapter shall not be subject to more than one business license examination for
each business license by or on behalf of the issuing taxing jurisdiction for every three-license-year
cycle unless reasonable cause is shown and notice is given to the taxpayer, consistent with
Section 40-2A-13, or unless the taxpayer fails or refuses to provide to the taxing
jurisdiction a true and correct copy of its federal income tax return for the prior two license
years or portions thereof within 14 days after written request has been mailed or personally
delivered to it. The following activities shall not constitute a business license examination
for purposes of this section: (1) The mere contact of a taxpayer or its authorized
representative by a municipality or its agent for the purpose of obtaining information to
confirm any information provided by the taxpayer in connection with its application for...

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11-51-196
Section 11-51-196 Disclosure of license information. (a) It shall be unlawful for any
person to print, publish, or divulge, without the written permission or approval of the taxpayer,
the license form of any taxpayer or any part of the license form, or any information secured
in arriving at the amount of tax or value reported, for any purpose other than the proper
administration of any matter administered by the taxing jurisdiction, or upon order of any
court, or as otherwise allowed in this section. Nothing herein shall prohibit the disclosure,
upon request, of the fact that a taxpayer has or has not purchased a business license or of
the name and address of a taxpayer purchasing or renewing a business license from the municipality.
Statistical information pertaining to taxes may be disclosed to the municipal governing body
upon their request. Any person willfully violating this section shall, for each act
of disclosure, have committed a Class A misdemeanor. (b) The governing body of...
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11-51-90.1
Section 11-51-90.1 Definitions. As used in this article, the following terms shall have
the following meanings: (1) BUSINESS. Any commercial or industrial activity or any enterprise,
trade, profession, occupation, or livelihood, including the lease or rental of residential
or nonresidential real estate, whether or not carried on for gain or profit, and whether or
not engaged in as a principal or as an independent contractor, which is engaged in, or caused
to be engaged in, within a municipality. (2) BUSINESS LICENSE. An annual license issued by
a taxing jurisdiction for the privilege of doing any kind of business, trade, profession,
or any other activity in that jurisdiction, by whatever name called, which document is required
to be conspicuously posted or displayed except to the extent the taxpayer's business license
tax or other financial information is listed thereon or unless the municipality affirmatively
elects not to so require. However, municipal occupational licenses,...
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11-51-193
Section 11-51-193 List of state licensing boards; confirmation of taxpayer status prior
to issuance of license; categorization of licenses. (a) The Department of Revenue shall periodically,
at least annually, compose a list of all state boards and agencies that regulate the licensing
of businesses or occupations under their jurisdiction, and that so notify the department in
writing, herein collectively called "state licensing boards." The list shall be
distributed to all municipal license officers at least once each year until January 1, 2009,
at which time the list shall continue to be updated periodically thereafter but shall be required
to be available only in the department's Internet website or other computer-accessible database
available to the general public by remote access. Prior to issuing a business license to a
taxpayer who is subject to the jurisdiction of a particular state licensing board, the taxing
jurisdiction shall attempt to confirm from the board that the taxpayer...
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