|
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-13.htm - 9K - Match Info - Similar pages
10A-1-8.01
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 terms and conditions of a plan
of conversion of a nonprofit corporation must be approved by all the nonprofit corporation's
members entitled to vote thereon, if it is a nonprofit corporation with members with voting
rights, or as otherwise provided in the nonprofit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-1-8.01.htm - 18K - Match Info - Similar pages
10A-1-8.02
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 corporation that is a party to the merger
providing for less than unanimous stockholder approval for the conversion. b. In the case
of a nonprofit corporation that is a party to the merger, a plan of merger must be approved
by all the nonprofit corporation's members entitled to vote thereon, if it is a nonprofit
corporation with members with voting rights, or as otherwise provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-1-8.02.htm - 17K - Match Info - Similar pages
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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-104-5.htm - 2K - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9D-3.htm - 1K - Match Info - Similar pages
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)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-4-116.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-5-340.htm - 5K - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-125.htm - 772 bytes - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-88.htm - 897 bytes - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-212.htm - 684 bytes - Match Info - Similar pages
|