45-11-245.01
Section 45-11-245.01 Definitions. (a) The following words, terms, and phrases where used in this part shall have the following respective meanings except where the context clearly indicates a different meaning: (1) AUTHORIZING RESOLUTION. A resolution adopted by the governing body of the county pursuant to Section 45-11-245.10 authorizing and confirming the levy of the taxes authorized by this part. (2) CODE. The Code of Alabama 1975, as amended. (3) COMMISSIONER. The Commissioner of Revenue of the state. (4) COUNTY. Chilton County in the state. (5) PUBLIC HOSPITAL CORPORATION. The Chilton County Health Care Authority, or any successor thereto, or any other public corporation heretofore or hereafter organized for hospital purposes in the county under any general law heretofore or hereafter enacted by the Legislature. (6) STATE. The State of Alabama. (7) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (8) STATE SALES TAX. The tax or taxes imposed by the state sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.01.htm - 2K - Match Info - Similar pages
45-42-243.03
Section 45-42-243.03 Collection of taxes. The taxes imposed by this part shall be collected by the State Department of Revenue at the same time and along with the collection by the department of taxes levied and collected for the State of Alabama under Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September 1, 1959, and as it existed on that date, and all reports now required to be made to the Commissioner of Revenue of the State of Alabama, on request of the Department of Revenue, shall be available for inspection by the chair of the county governing body of Limestone County, or his or her designated agent, at reasonable times during business hours. The State Department of Revenue shall prepare and distribute such reports, forms, and other information as may be necessary for the collection of the additional taxes herein imposed, and shall have all the authority...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-243.03.htm - 3K - Match Info - Similar pages
45-49A-63
Section 45-49A-63 Definitions. As used in this part, the following words and terms shall have meanings as follows: (1) ANNUITY STARTING DATE. The first day for which a benefit is payable as an annuity or any other form under Section 45-49A-63.80. (2) BENEFICIARY. The person or persons named by a member by written designation filed with the board to receive payments under this plan after the member's death. The member may not change his or her beneficiary after his or her annuity starting date. If no beneficiary designation is in effect at the member's death, or if no person so designated survives the member, the member's surviving spouse, if any, shall be deemed to be the beneficiary, otherwise the beneficiary shall be the member's estate. (3) BOARD. The Police and Fire Pension Board as constituted under Section 45-49A-63.120, or its delegate. (4) BREAK IN SERVICE. A period of absence which would constitute a break in the member's service under the Mobile County Personnel Board rules;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49A-63.htm - 6K - Match Info - Similar pages
10A-10-1.14
Section 10A-10-1.14 Amendment of declaration. (a) Except as provided in subsection (c) of Section 10A-10-1.06 or subdivision (7) of subsection (a) of Section 10A-10-1.07, a declaration of trust may be amended only as provided in this section. (b) The board of trustees of a real estate investment trust proposing an amendment to its declaration of trust shall: (1) Adopt a resolution which sets forth the proposed amendment and declares that it is advisable. (2) Direct that the proposed amendment be submitted for consideration at either an annual or special meeting of the shareholders. (c) Notice which states that a purpose of the meeting will be to act upon the proposed amendment shall be given by the real estate investment trust in the manner provided in the declaration of trust or bylaws to: (1) Each shareholder entitled to vote on the proposed amendment. (2) Each shareholder not entitled to vote on the proposed amendment if the contract rights of the shareholder's shares, as expressly...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-10-1.14.htm - 2K - Match Info - Similar pages
10A-2-15.43
Section 10A-2-15.43 Foreign corporation acting as fiduciary not deemed doing business in this state. REPEALED IN THE 2019 REGULAR SESSION BY ACT 2019-94 EFFECTIVE JANUARY 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. A foreign corporation, insofar as it acts in a fiduciary capacity in this state pursuant to the provisions of this division, shall not be deemed to be transacting business in this state, but no foreign corporation acting in a fiduciary capacity in this state pursuant to the provisions of this division without qualifying to do business in this state pursuant to this article or other applicable provisions of law shall establish or maintain in this state a place of business, branch office, or agency for the conduct of business as a fiduciary. Nothing contained in this division shall diminish the authority of out-of-state banks and trust companies to establish or acquire and maintain trust offices or representative trust offices, or both, under the provisions of Chapter...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-2-15.43.htm - 1K - Match Info - Similar pages
11-51-183
Section 11-51-183 Certification and disposition of taxes; charge for collection and administration; redistribution of over-charges; warrant; fees. (a) The Commissioner of Revenue shall deposit into the State Treasury all municipal taxes collected by the department under this division; and, on a bi-weekly basis, the commissioner shall certify to the Comptroller the amount of taxes collected under the provisions of this division for the approximate two-week period immediately preceding the certification and the amount to be distributed to each municipality, less collection and administration charges deducted, which shall be paid to the treasurer or other custodian of funds of the municipality within three days after certification thereof. (b) The Department of Revenue shall charge each municipality its actual cost for collecting and administering the municipal license taxes. Notwithstanding the previous sentence, the charge shall not exceed two percent of the amount collected for that...
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13A-12-92
Section 13A-12-92 Proof of ownership, etc. Upon the trial of such person, proof of the owning, holding or possession of such stamp may be made by two witnesses who have seen such stamp in the place of business of the holder or on his person, or by the production of the original stamp with proof by one or more witnesses that it is the property of the defendant, or by production by the state of a copy of such stamp certified by the director of the issuing federal internal revenue district as being a copy of the stamp originally issued to the defendant. Proof made as herein provided shall be sufficient evidence, without explanation, to convict of violation of the gambling laws. (Acts 1953, No. 741, p. 1005, §3; Code 1975, §13-7-132.)...
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2-15-192
Section 2-15-192 Establishment of disease control program by state board. The State Board of Agriculture and Industries is hereby further authorized and empowered to establish a program which shall include methods and procedures whereby all persons owning cattle and calves in Alabama shall be required to make such animals available for testing by the State Veterinarian at such time and place and in such a manner as may be prescribed under rules and regulations adopted by the State Board of Agriculture and Industries for this purpose to the end that it may be determined whether the disease of brucellosis is found to exist in or among such animals. Any cattle or herds of cattle which react positively or are otherwise found to be infected with brucellosis may be quarantined, released therefrom, moved, handled and disposed of under conditions and requirements as may be established by the State Board of Agriculture and Industries pursuant to rules and regulations adopted and promulgated as...
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25-4-16
Section 25-4-16 Wages. (a) Prior to January 1, 1983, "wages," as used in this chapter, shall mean such remuneration as was defined in this section prior to such date. (b) On and after January 1, 1983, "wages," as used in this chapter, shall mean every form of remuneration paid or received for personal services, including the cash value of any remuneration paid in any medium other than cash. The reasonable cash value of remuneration paid in any medium other than cash shall be determined in accordance with rules prescribed by the director; except that effective on May 28, 1980, and for the purposes of reporting and computing the amount of contributions due, back pay awarded as the result of an agreement, arbitration, or order of a court of competent jurisdiction on a retroactive basis shall be considered "wages" during the calendar quarter in which such retroactive payments are made. The term "wages," however, shall not include: (1) That part of remuneration, which after remuneration...
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35-11-44
Section 35-11-44 Place of filing. (a) Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens must be filed in accordance with this division. (b) Notices of federal liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the judge of probate of the county in which the real property subject to the liens is situated. (c) Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed as follows: (1) If the person against whose interest the lien applies is a corporation or a partnership whose principal executive office is in this state, as those entities are defined in the internal revenue laws of the United States, in the office of the Secretary of State; (2) If the person against whose interest the lien applies is a trust...
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