37-9-24
Section 37-9-24 Broker's licenses; bond or other security required of brokers; powers of commission as to brokers' accounts, reports and records. (a) No person shall, for compensation, sell or offer for sale transportation subject to this chapter or shall make any contract, agreement or arrangement to provide, procure, furnish or arrange for such transportation or shall hold himself or itself out by advertisement, solicitation or otherwise as one who sells, provides, procures, contracts or arranges for such transportation, unless such person holds a brokers license issued by the commission to engage in such transaction; provided, that no such person shall engage in transportation subject to this chapter unless he or it holds a certificate or permit as provided in this chapter. In the execution of any contract, agreement or arrangement to sell, provide, procure, furnish or arrange for such transportation, it shall be unlawful for such person to employ any air carrier who, or which, is...
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40-25-15
Section 40-25-15 Nontaxable sales. (a) A wholesaler or jobber, as defined in Section 40-25-1 and who is duly qualified as such wholesaler or jobber under Section 40-25-16, may sell tobacco products enumerated herein without the Alabama Revenue Stamps affixed thereto; provided, that: Such products are sold and shipped or delivered in interstate commerce to a person outside of this state, and such wholesaler or jobber shall have on file, for a period of three years, subject to inspection by the department, a record of such sale, and also the original purchase order, and a copy of the invoice therefor, and a receipt from a common carrier, contract carrier or post office showing shipment for delivery in such other state, or, if delivered by such dealer to the purchaser at a point outside of the State of Alabama, a receipt showing such delivery in addition to the record, original purchase order and copy of the invoice relating to such sale. (b) Such duly qualified wholesaler or jobber may...
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45-26-246.02
Section 45-26-246.02 Monthly report; recordkeeping; penalties. (a) The tax levied by this part, except as otherwise provided, shall be due and payable to Elmore County on or before the 20th day of the month next succeeding the month in which the tax accrues. Notwithstanding any provision of this part providing for the responsibility of the county to collect and administer the tax provided in this part, the county may contract with an agent to perform all or any part of its duties pursuant to this part. On or before the 20th day of each month, every person on whom the tax is levied by this part shall render to the county on a form prescribed by the Department of Revenue, a true and correct statement showing the gross proceeds of the business subject to the tax for the then preceding month, together with other information as the county requires. At the time of making the monthly report, the taxpayer shall compute and pay to the county the amount of tax shown due. A person subject to the...
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8-21A-2
Section 8-21A-2 Definitions. As used in this chapter, the following terms shall have the ascribed meanings unless the context indicates a different meaning: (1) CONTINUING COMMERCIAL RELATIONSHIP. Any relationship in which the equipment dealer has been granted the right to sell and/or service equipment manufactured by the supplier. (2) COST or NET COST. The actual price paid by the dealer to the manufacturer, distributor, or wholesaler, plus freight costs paid by or charged to the dealer. (3) CURRENT NET PRICE. The dealer's price as listed in the supplier's effective price list and/or catalog. (4) DEALER CONTRACT, DEALER AGREEMENT, or FRANCHISE. An agreement or contract, expressed or implied, oral or written, by and between a supplier and a dealer by which the dealer is granted the right to purchase, sell, distribute, and/or service the supplier's equipment, and in which there is a community of interest in the marketing of farm tractors, lawn and garden equipment, light industrial...
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11-50A-8
Section 11-50A-8 Powers of the authority. In addition to other powers granted the authority by this chapter, it shall have all powers consistent with the purposes of the authority as set forth in Section 11-50A-3, which are necessary or convenient to carry out and effectuate the purposes and provisions of this chapter, including, but without limiting the generality of the foregoing, the following enumerated powers, which shall be exercised by the authority consistently with the provisions of Section 11-50A-3: (1) To sue and be sued and to prosecute and defend in any court having jurisdiction of the subject matter and of the parties thereto; (2) To adopt and alter a corporate seal; (3) To make and alter at pleasure all needful bylaws, rules, and regulations for the transaction of its business and the control of its property and affairs; (4) To have the same right of eminent domain through condemnation conferred by Section 10-5-1, or any subsequent statute of similar import; provided...
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11-92B-10
Section 11-92B-10 Powers and duties of authority. An authority shall have the following powers and duties together with all powers and duties incidental thereto or necessary to the discharge thereof: (1) To sue or be sued and to prosecute and defend in any court of competent jurisdiction. (2) To adopt and to use a corporate seal and to alter the seal at pleasure. (3) To adopt and alter bylaws for the regulation and conduct of its affairs and business. (4) With respect to property within the operational area of the authority, to acquire, receive, and take title to by purchase, gift, lease, devise, or otherwise, to hold, keep, improve, maintain, and impose restrictive covenants and land use controls, to engage in environmental remediation and restoration efforts as required under applicable agreements with the United States Department of Defense, to equip, furnish, develop, and to transfer, convey, donate, sell, lease, grant options to, assign, encumber with easements and mortgages and...
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13A-12-233
Section 13A-12-233 Drug trafficking enterprise defined; punishment. (a) This section shall be known as the "Alabama Drug Trafficking Enterprise Act." For purposes of this section, a person is engaged in a criminal enterprise for the purpose of trafficking in illegal drugs if that person violates any provision of Section 13A-12-231, and such violation is: (1) Undertaken by such person in concert with five or more other persons with respect to whom such person occupies a position of organizer, a supervisory position, or any other position of management, and (2) From which such person obtains substantial income or resources. (b) For purposes of this section, "substantial income" means any amount exceeding the established minimum wage, as established by law. (c) Any person who engages in a criminal enterprise for the purpose of trafficking in illegal drugs shall be punished as follows: (1) Upon the first conviction of violation of this section, he shall be sentenced to a mandatory minimum...
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22-9A-26
Section 22-9A-26 Penalty for violation of chapter or rules of the State Board of Health. (a) Any person who does any of the following shall be guilty of a Class C felony: (1) Willfully and knowingly makes any false statement in a certificate, record, or report required by this chapter or rules of the board, or in an application for an amendment to a certificate, record, or report, or in an application for a certified copy of a vital record, or who willfully and knowingly supplies false information intending that the information be used in the preparation of any report, record, or certificate, or amendment of the report, record, or certificate. (2) With intent to deceive and without lawful authority, makes, counterfeits, alters, amends, or mutilates any certificate, record, or report required by this chapter or rules of the board, or a certified copy of the certificate, record, or report. (3) Willfully and knowingly obtains, possesses, uses, sells, furnishes, or attempts to obtain,...
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24-8-7
Section 24-8-7 Exemptions. (a) Except for subdivision (3) of Section 24-8-4, Sections 24-8-4 and 24-8-6 do not apply to rooms or units in dwellings containing living quarters occupied or intended to be occupied by no more than four families living independently of each other, if the owner actually maintains and occupies one of the living quarters as his or her residence. (b) Sections 24-8-4 and 24-8-6 do not apply to any single-family house sold or rented by an owner when: (1) The private individual owner does not own more than three single-family houses at any one time; and (2) In the sale of any single-family house by a private individual owner not residing in the house at the time of the sale or who was not the most recent resident of the house before the sale, the exemption granted by this subsection shall apply only with respect to one sale within a 24-month period; and (3) A bona fide private individual owner does not own an interest in, nor is there owned or reserved on the...
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34-1-16
Section 34-1-16 Acts declared unlawful. No person shall assume or use the title or designation "certified public accountant," the abbreviation "CPA" or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the person is a certified public accountant, unless the person has received a certificate as a certified public accountant under Section 34-1-4 and if in public practice, holds a permit issued under Section 34-1-11, which is not revoked or suspended, hereinafter referred to as a live permit, and all of the offices of the person in this state for the practice of public accounting are maintained and registered as required under Section 34-1-10, or the person is practicing pursuant to Section 34-1-7; provided, however: (1) A foreign accountant who has registered under Section 34-1-5 and who holds a live permit issued under Section 34-1-11 may use the title under which he or she is generally known in his or her country, followed by the...
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