40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure
requirements; taxpayer notification. (a) The Department of Revenue, a governing body of a
self-administered county or municipality, or an agent of such a municipality or county may
not conduct an examination of a taxpayer's books and records for compliance with applicable
sales, use, rental, or lodgings tax laws except in accordance with this section and
with the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act. (b) Additional
sales, use, rental, or lodgings tax may be assessed by the Department of Revenue, a governing
body of a self-administered county or municipality, or an agent of such a municipality or
county within any applicable period allowed pursuant to Section 40-2A-7(b), even though
a preliminary or final assessment has previously been entered by the Department of Revenue,
a governing body of a self-administered county or municipality, or an agent of such a municipality...

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10A-1-8.01
Section 10A-1-8.01 Conversion of business and nonprofit entities. (a) A conversion of
an entity may be accomplished as provided in this section: (1) CORPORATIONS. a. The
terms and conditions of a plan of conversion of a corporation, other than a nonprofit corporation,
must be approved in accordance with the procedures and by the stockholder vote required by
Article 9 of Chapter 2A. If the governing documents provide for approval of a conversion by
less than all of a corporation's stockholders, approval of the conversion shall constitute
corporate action subject to appraisal rights pursuant to Article 13 of Chapter 2A. No conversion
of a corporation to a general or limited partnership may be effected without the consent in
writing of each stockholder who will have personal liability with respect to the converted
entity, notwithstanding any provision in the governing documents of the converting corporation
providing for less than unanimous stockholder approval for the conversion. b. The...
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10A-1-8.02
Section 10A-1-8.02 Mergers of entities. (a) A merger of two or more entities, whether
the other entity or entities are the same or another form of entity, may be accomplished as
provided in this section. (1) CORPORATIONS. a. In the case of a corporation, other
than a nonprofit corporation, that is a party to a merger, a plan of merger must be approved
in accordance with the procedures and by the stockholder vote required by Article 11 of Chapter
2A. If the governing documents of the corporation provide for approval of a merger by less
than all of the corporation's stockholders, approval of the merger shall constitute corporate
action subject to appraisal rights pursuant to Article 13 of Chapter 2A, as applicable. No
merger of a corporation into a general or limited partnership may be effected without the
consent in writing of each stockholder who will have personal liability with respect to the
surviving entity, notwithstanding any provision in the governing documents of the...
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11-104-5
Section 11-104-5 Funding; trust investments. (a) Subject to any limitations necessary
to ensure the tax-exempt status of a trust, the sources of funding to a trust may be any of
the following: (1) Appropriations made by the governmental entity. (2) Contributions by employees
and retired employees. (3) Employer contributions. (4) Investment income. (5) Proceeds of
any gifts, grants, or contributions. (6) Transfers from another trust or fund held by a governmental
entity. (7) Bonds, warrants, notes, or other evidence of indebtedness. (8) All other sources
permitted by law. (b) Subject to payment for fees and reasonable expenses of maintaining a
trust, the funds deposited into a trust shall be used for the exclusive purpose of funding
post-employment benefit obligations of the governmental entity or entities. The agreements
creating a trust shall be irrevocable, subject to subsection (e) of Section 11-104-3
and Section 11-104-8, and the assets of a trust shall not be expended, disbursed,...

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40-9D-3
Section 40-9D-3 Definitions. (1) CAPITAL COSTS. Costs as defined in subdivision (2)
of Section 40-18-190. (2) CAPITAL CREDIT. An amount defined in subdivision (3) of Section
40-18-190. (3) CONSTRUCTION RELATED TRANSACTION TAXES. The sales and use taxes defined in
subdivision (2) of Section 40-9B-3. (4) QUALIFYING ENTITIES. Those entities that invest
in large projects in Alabama that employ, prior to December 31, 2015, at least 2,000 full
time on site employees with benefits at a single site in Alabama and prior to December 31,
2011, invest at least $2.5 billion in capital costs at a single site in Alabama. For periods
following December 31, 2015, the 2,000 employment level required to qualify as a qualifying
entity shall be maintained for all years thereafter. (Act 2007-199, p. 234, §3.)...
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41-4-116
Section 41-4-116 Taxation on sales and leases of tangible personal property to state
agency. (a) For the purpose of this division, the following terms shall have the respective
meanings ascribed by this section: (1) AFFILIATE. A related party as defined in subsection
(b) of Section 40-23-190 as that provision exists on January 1, 2004. (2) STATE DEPARTMENT
or AGENCY. Every state office, department, division, bureau, board, or commission of the State
of Alabama. (b) A state department or agency may not contract for the purchase or lease of
tangible personal property from a vendor, contractor, or an affiliate of a vendor or contractor,
unless that vendor, contractor, and all of its affiliates that make sales for delivery into
Alabama or leases for use in Alabama are properly registered, collecting, and remitting Alabama,
state, and local sales, use, and lease tax, as provided for by Chapter 12, Article 4, and
Chapter 23, Articles 1 and 2 of Title 40 or by any local act or ordinance. (c)...
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6-5-340
Section 6-5-340 Computer failure or malfunction. (a) Whenever used in this section,
the following words and terms shall have the following meanings: (1) GOVERNMENTAL CORPORATION
AND AUTHORITY. Any public or private corporation, board, or authority established pursuant
to a general or local law by state, county, or municipal government for the purpose of carrying
out a specific governmental function. (2) GOVERNMENTAL ENTITY. The state, any municipality,
or any county in the state; any department, agency, board, or commission of a municipality,
a county, or the state; any legislative or regulatory body of the state, or of any municipality
or county; any state, municipal, or county governmental corporation or authority; any state
university or community college, including any publicly funded trade or technical school;
the State Board of Education, and all county, municipal, and city-county public school boards;
any state, county, or municipal hospital boards when such boards are...
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40-21-125
Section 40-21-125 Liability of provider. Any law to the contrary notwithstanding, any
cellular telecommunication services provider, who accepts in good faith from a purchaser a
cellular telecommunication services tax exemption form provided or approved for use by the
Department of Revenue, shall not subsequently be liable to the Department of Revenue or others
for the cellular telecommunication services tax on sales to that purchaser. (Act 99-399, p.
663, §2.)...
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40-21-88
Section 40-21-88 Liability of retailer. Any law to the contrary notwithstanding, any
retailer, who relies in good faith on any state utility gross receipts tax exemption number
that has been authorized by the Department of Revenue and the exemption claim has been made
on a form provided or approved for use by the Department of Revenue, when a state tax exemption
number holder violates the tax exempt privileges or uses the number illegally, shall not be
liable to the Department of Revenue or others for the utility gross receipts tax on sales
to the purchaser. (Act 99-399, p. 663, §2.)...
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40-23-212
Section 40-23-212 Rules and regulations. The Commissioner of the Department of Revenue
shall promulgate any rules necessary to implement and administer this article including, but
not limited to, a list of those articles and items qualifying for the exemption pursuant to
this article, that do not conflict with the streamlined sales and use tax agreement. (Act
2006-574, §3.)...
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