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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-1-16.htm - 11K - Match Info - Similar pages
40-18-1
Section 40-18-1 Definitions. For the purpose of this chapter, the following terms shall have the respective meanings ascribed by this section: (1) ADVANCED FOSSIL-BASED GENERATION. The production of electricity from fossil-based generation with the use of technology or efficiency improvements to control or reduce carbon emissions, including but not limited to, technologies described in 26 U.S.C. § 48A(f), as such provision existed on December 31, 2007. (2) ALTERNATIVE ENERGY RESOURCES. Coal gasification or liquefaction, nuclear, and advanced fossil-based generation. (3) BIOMASS. Animals and plants, and the waste, by-products, or derivatives of either, including, but not limited to, the materials described in 26 U.S.C. §§ 45(c)(2), 45(c)(3), 45K(c)(3), or 48B(c)(4). (4) BUSINESS TRUST. Any entity which is a business trust for federal income tax purposes. (5) CAPTIVE REIT. Any REIT whose shares or certificates of beneficial interest are not regularly traded on an established...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-1.htm - 11K - Match Info - Similar pages
8-20-3
Section 8-20-3 Definitions. For the purpose of this chapter, the following terms shall have the meanings respectively ascribed to them in this section, except where the context clearly indicates a different meaning: (1) COERCE. The failure to act in good faith in performing or complying with any term or provision of the franchise or dealer agreement, except that recommendation, persuasion, urging, or argument shall not be deemed to constitute a lack of good faith. (2) DEALER AGREEMENT or FRANCHISE. The written contract between any new motor vehicle manufacturer and any new motor vehicle dealer which purports to fix the legal rights and liabilities of the parties to such agreement or contract, and pursuant to which the dealer purchases and resells the franchise product or leases or rents the dealership premises. (3) DISTRIBUTOR or WHOLESALER. A person, whether a resident or a nonresident, other than a manufacturer, who sells or distributes motor vehicles to motor vehicle dealers or who...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-20-3.htm - 5K - Match Info - Similar pages
8-26B-2
Section 8-26B-2 Definitions. In this chapter: (1) "Agency contract" means an agreement in which a student athlete authorizes a person to negotiate or solicit on behalf of the athlete a professional-sports-services contract or endorsement contract. (2) "Athlete agent": (A) means an individual, whether or not registered under this chapter, who: (i) directly or indirectly recruits or solicits a student athlete to enter into an agency contract or, for compensation, procures employment or offers, promises, attempts, or negotiates to obtain employment for a student athlete as a professional athlete or member of a professional sports team or organization; (ii) for compensation or in anticipation of compensation related to a student athlete's participation in athletics: (I) serves the athlete in an advisory capacity on a matter related to finances, business pursuits, or career management decisions, unless the individual is an employee of an educational institution acting exclusively as an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-26B-2.htm - 6K - Match Info - Similar pages
37-4-140
Section 37-4-140 Purchase of electricity. (a) For purposes of this section only, the following terms shall have the following meanings: (1) AVOIDED COSTS. Costs that a utility or a commission non-jurisdictional electric supplier which purchases electrical energy from a distributed generation facility would have been required to incur but for the distributed generation facility's provision of electrical energy during the same period of time. To the extent such costs are actually avoided, the term may include incremental fuel costs, incremental energy losses, incremental emission allowance costs, and incremental fuel-related operation and maintenance expenses. The term does not include, among other things, costs associated with capacity, the transmission and distribution system, administrative and general costs, customer accounting costs, and general plant in service costs. (2) COMMISSION. The Alabama Public Service Commission. (3) COMMISSION NON-JURISDICTIONAL ELECTRIC SUPPLIER. a. A...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-4-140.htm - 9K - Match Info - Similar pages
40-2A-17
Section 40-2A-17 Allocation , etc., of gross income, deductions, etc., between entities controlled by the same interests; improper contingent fees. For purposes of the tax imposed in Chapter 18 of this title, the following rules shall apply: (a) In any case of two or more organizations, trades, or businesses (whether or not affiliated within the meaning of 26 U.S.C. § 1504) owned or controlled directly or indirectly by the same interests, the Commissioner of the Alabama Department of Revenue may distribute, apportion, or allocate gross income, deductions, credits, or allowances, if the commissioner determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of Alabama income taxes or to clearly reflect the income of any such organization, trade, or business. (b) Any transaction based upon tax planning advice, tax return preparation advice, or tax return preparation services with respect to which an improper contingent fee is directly or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-17.htm - 3K - Match Info - Similar pages
45-38-71.01
Section 45-38-71.01 Sale or disposal of county property. (a) This section shall only apply in Lamar County. (b)(1) All contracts for the sale or disposal of real property, tangible personal property, equipment, or other items owned by or under the control of the county commission shall be let by free and open competitive sealed bids. The chair of the county commission shall certify to the description and condition of the property, shall give jurisdiction in writing for the disposal of the property, shall estimate the value of the property, and shall keep the certification as a part of the permanent record of the commission. Tangible personal property, equipment, or other items owned by or under the control of the county commission which have trade-in value may be offered as a credit against the cost of property purchased in accordance with the Alabama Competitive Bid Law. (2) Every proposal to make a sale covered by this section shall be publicly advertised for four consecutive weeks...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-71.01.htm - 3K - Match Info - Similar pages
45-47-71.01
Section 45-47-71.01 Disposal of property under control of county commission. (a) All sales or disposal of real property, tangible personal property, equipment, or other items owned by or under the control of the county commission shall be made by free and open competitive sealed bids or at public auction, except that all sales or exchanges of real property, equipment, and personal property with another municipal or other governmental entity located within Marion County may be made without the necessity of public auction or competitive sealed bids. (b) Every proposal to make a sale covered by this section shall be publicly advertised at least twice at two-week intervals in a newspaper of countywide circulation and a newspaper of statewide circulation in advance of the date fixed for receiving bids. The advertisements shall state a description of the property to be sold along with the date, time, and place of opening of the sealed bids. (c) All bids shall be publicly owned and all...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-71.01.htm - 2K - Match Info - Similar pages
7-9A-320
Section 7-9A-320 Buyer of goods; Alabama Farmers Credit Protection Fund. (a) Buyer in ordinary course of business. Except as otherwise provided in subsection (e), a buyer in ordinary course of business, other than a person buying farm products from a person engaged in farming operations, takes free of a security interest created by the buyer's seller, even if the security interest is perfected and the buyer knows of its existence. (b) Buyer of consumer goods. Except as otherwise provided in subsection (e), a buyer of goods from a person who used or bought the goods for use primarily for personal, family, or household purposes takes free of a security interest, even if perfected, if the buyer buys: (1) without knowledge of the security interest; (2) for value; (3) primarily for the buyer's personal, family, or household purposes; and (4) before the filing of a financing statement covering the goods. (c) Effectiveness of filing for subsection (b). To the extent that it affects the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/7-9A-320.htm - 6K - Match Info - Similar pages
8-19A-6
Section 8-19A-6 Identification of certain affiliated sellers or salespersons. (a) With respect to any person identified pursuant to Section 8-19A-5, an applicant for a license as a commercial telephone seller shall state in his or her application the identity of any affiliated commercial seller or salesperson who: (1) Has been convicted of, or is under indictment or information for, racketeering or any offense involving fraud, theft, embezzlement, fraudulent conversion, or misappropriation of property. Conviction includes a finding of guilt where adjudication has been withheld. (2) Is involved in pending litigation or has had entered against him or her an injunction, a temporary restraining order, or a final judgment or order, including a stipulated judgment or order, an assurance of voluntary compliance, or any similar document, in any civil or administrative action involving racketeering, fraud, theft, embezzlement, fraudulent conversion, or misappropriation of property or the use of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-19A-6.htm - 3K - Match Info - Similar pages
|