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7-8-201
Section 7-8-201 Issuer. (a) With respect to an obligation on or a defense to a security,
an "issuer" includes a person that: (1) places or authorizes the placing of its
name on a security certificate, other than as authenticating trustee, registrar, transfer
agent, or the like, to evidence a share, participation, or other interest in its property
or in an enterprise, or to evidence its duty to perform an obligation represented by the certificate;
(2) creates a share, participation, or other interest in its property or in an enterprise,
or undertakes an obligation, that is an uncertificated security; (3) directly or indirectly
creates a fractional interest in its rights or property, if the fractional interest is represented
by a security certificate; or (4) becomes responsible for, or in place of, another person
described as an issuer in this section. (b) With respect to an obligation on or defense
to a security, a guarantor is an issuer to the extent of its guaranty, whether or not its...
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11-32-2
Section 11-32-2 Definitions. As used in this chapter, the following words and phrases
shall mean the following unless the context clearly indicates otherwise: (1) AD VALOREM TAX.
Those real and personal property ad valorem taxes collected by the county tax collector, the
director of revenue of the county, or revenue commissioner, if any, for the county, but shall
exclude all ad valorem taxes collected for the State of Alabama and all boards of education,
municipalities, fire districts, or other entities located in the county. (2) APPLICANT. A
natural person who files a written application with the governing body of any county to which
this chapter applies and with a municipality in the county, all in accordance with Section
11-32-3. (3) AUTHORITY. The public corporation organized pursuant to this chapter, which shall
be an agency of the state but shall not be a political subdivision of the state. (4) AUTHORIZING
COUNTY. Any county the governing body of which shall have adopted an...
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40-18-164
Section 40-18-164 Increase or decrease in basis of shareholder's stock; special rules.
(a) The basis of each shareholder's stock in an Alabama S corporation shall be increased for
any period by the sum of the following items determined with respect to that shareholder for
the period: (1) The items of income described in subdivision (1) of subsection (a) of Section
40-18-162. (2) Any nonseparately computed income determined under subdivision (2) of subsection
(a) of Section 40-18-162. (3) The excess of the deductions for depletion over the basis
of the property subject to depletion. (b) The basis of each shareholder's stock in an Alabama
S corporation shall be decreased for any period, but not below zero, by the sum of the following
items determined with respect to the shareholder for the period: (1) Distributions by the
corporation which were not includable in the income of the shareholder by reason of Section
40-18-165. (2) The items of loss and deduction described in subdivision (1)...
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40-23-6
Section 40-23-6 License required to engage in business; one-time surety bond. (a) If
any person shall engage in or continue in any business for which a privilege tax is imposed
by Section 40-23-2 as a condition precedent to engaging or continuing in such business,
the person shall apply for and obtain from the Department of Revenue a license to engage in
and to conduct such business for the current tax year upon the condition that the person shall
pay the taxes accruing to the State of Alabama under the provisions of this division; provided,
that no license shall be issued under the provisions of this division to any person who has
not complied with the provisions of this division, and no provision of this division shall
be construed as relieving any person from the payment of any license or privilege tax now
or hereafter imposed by law. (b)(1) Any person applying for an initial license or the renewal
of an expired or cancelled license on or after January 1, 2020, who is in the...
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40-9-60
Section 40-9-60 Certificates of exemption for persons or companies exempt from sales,
use, and lodging taxes. (a) All persons or companies, including, but not limited to, those
cited in this chapter, other than governmental entities, which have statutory exemption from
the payment of Alabama sales and use taxes levied in, including, but not limited to, Chapter
23 of this title, or lodgings taxes levied in Chapter 26 of this title, regardless of the
type of transaction or whether the tangible personal property is subject to sales and use
tax or whether the accommodations are subject to lodgings tax, shall be required to annually
obtain a certificate of exemption from the Department of Revenue. This requirement does not
supersede or replace the provisions of Section 40-9-14.1 or any other provision of
statute requiring an entity to obtain a certificate of exemption. This article only applies
to entities that have been granted a general exemption from sales, use, or lodging taxes.
The...
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40-9E-1
Section 40-9E-1 Definitions. For purposes of this chapter only, the following terms
shall have the following meanings: (1) BASE YEAR. The taxable year immediately before the
taxable year in which property first becomes qualified property under this chapter. (2) BASE
YEAR VALUE. The value of the property used to determine the assessment on which the property
tax on property is imposed for the base year. Base year value does not include any new property
that is first assessed in the base year. (3) ELIGIBLE ASSESSMENT. The difference between the
base year value and the actual value as determined by the county tax assessor for the applicable
taxable year. (4) ENHANCED USE LEASE AREA. Any area of a military installation which contains
underutilized real or personal property, or both, that is leased by a secretary of a military
department to a lessee pursuant to the authority provided in 10 U.S.C. ยง2667. (5) LOCAL GOVERNING
BODY. The governing body of a county or municipality which proposes...
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45-28-241.25
Section 45-28-241.25 Tag number or bill of sale required for assessment; vehicles from
outside Alabama. Before any vehicle can be assessed, the tax assessor shall be furnished the
tag number presently on the vehicle unless such vehicle is new, in which case the tax assessor
shall be furnished a bona fide bill of sale from the dealer showing when the vehicle was bought
new. In the case of a used car brought into the state from a state which provides that upon
sale or transfer of the motor vehicle the tags are either surrendered to an appropriate authority
or subsequently reissued by the seller, the tax assessor shall be furnished a bona fide certificate
of title property assigned which shows when the car was sold to an individual, firm, corporation,
or association, living or operating in this state. If such tag number or bill of sale or certificate
of title is not furnished, the vehicle shall be presumed to have been in the state the entire
year for which taxes are being assessed. Those...
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11-53B-13
Section 11-53B-13 Application for entry of certificate. At the time of application for
entry of the certificate of warning to redeem, the applicant shall deliver to the judge of
probate three certified copies of the recorded deed and shall pay to the judge of probate
a fee of one dollar ($1). Copies of the deed need not include any certificate of acknowledgment.
The applicant shall also deliver to the judge of probate a certified copy of the ad valorem
tax assessment records of the county containing the name of the person or persons other than
the grantee in the deed to whom the property described in the deed was last finally assessed
for ad valorem taxation, together with the address of each person as shown by the tax assessment
records, or an affidavit that there is no one else. The judge of probate shall promptly mail
to each person at such address one of the aforesaid certified copies of the deed, together
with an attached warning to redeem in substantially the following form:...
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11-67-43
Section 11-67-43 Failure to abate condition; assessing cost of abatement. (a) If the
owner fails, neglects, or refuses to abate the condition after notice to do so, the enforcing
official shall cause the offending grass or weeds to be cut. (b) Upon completion of the abatement
work performed by the city, including work by contractors employed by the city, the enforcing
official shall compute the actual expenses, including, but not limited to, total wages paid,
value of the use of equipment, advertising expenses, postage, and materials purchased, which
were incurred by the city as a result of the work. An itemized statement of the expenses shall
be given by first class mail to the last known address of the owner of the property. This
notice shall be sent at least five days in advance of the time fixed by the city council to
consider the assessment of the cost against property. (c) At the time fixed for receiving
and considering the statement, the council shall hear the same, together...
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11-67-93
Section 11-67-93 Failure to abate condition; assessing cost of abatement. (a) If the
owner fails, neglects, or refuses to abate the condition after notice to do so, the enforcing
official shall cause the offending grass or weeds to be cut. (b) Upon completion of the abatement
work performed by the municipality, including work by contractors employed by the municipality,
the enforcing official shall compute the actual expenses, including, but not limited to, total
wages paid, value of the use of equipment, advertising expenses, postage, and materials purchased,
which were incurred by the municipality as a result of the work. An itemized statement of
the expenses shall be given by first class mail to the last known address of the owner of
the property. This notice shall be sent at least five days in advance of the city council
meeting in which they will consider the assessment of the cost against property. (c) At the
time fixed for receiving and considering the statement, the council...
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