|
40-15-7
Section 40-15-7 Nonresident decedents. (a) Except as herein otherwise provided, all of the
provisions of this chapter shall be applicable to so much of the estates of nonresident decedents
as is subject to estate tax under the act of Congress in effect at the time of the death of
decedent as consists of real estate or tangible personal property located within this state
or other items of property or interest therein lawfully subject to the imposition of an estate
tax by the State of Alabama. (b) In assessing the tax upon any real estate or tangible property
located within this state belonging to the estate of a nonresident decedent, which shall pass
by will, devise or by the laws of intestacy, the Department of Revenue shall determine the
tax due to be such proportion of the federal estate tax as would be leviable upon an estate
of similar taxable net value, less that proportion of any exemption to which the estate is
entitled, which the actual value of the real estate and tangible...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15-7.htm - 9K - Match Info - Similar pages
9-17-105
Section 9-17-105 Permits; LP-Gas Recovery Fund; proof of insurance; surety bond; Liquefied
Petroleum Gas Board Personal Bond Fund; change of name. (a) The board may issue permits to
any person, who is a citizen of the United States or, if not a citizen of the United States,
is legally present in the United States with appropriate documentation from the federal government,
to engage in or continue the business of selling, distributing, storing, or transporting liquefied
petroleum gases and to engage in or continue the business of installing, servicing, repairing,
removing, or adjusting liquefied petroleum gas containers, tanks, or systems or to perform
magnetic, hydrostatic, visual, or X-ray inspections of liquefied petroleum gas storage containers,
cargo tanks, motor fuel containers, and cylinders in the State of Alabama; and to prescribe
the requirements of any person to obtain the permits. The board may revoke any permit issued,
for cause, in the opinion of the board. (b) The permits...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-105.htm - 19K - Match Info - Similar pages
16-6D-9
Section 16-6D-9 Tax credit claims; administrative accountability; verification of requirements;
rules and procedures. (a)(1) An individual taxpayer who files a state income tax return and
is not claimed as a dependent of another taxpayer, a taxpayer subject to the corporate income
tax levied by Chapter 18 of Title 40, an Alabama S corporation as defined in Section 40-18-160,
or a Subchapter K entity as defined in Section 40-18-1 may claim a credit for a contribution
made to a scholarship granting organization. If the credit is claimed by an Alabama S corporation
or Subchapter K entity, the credit shall pass through to and may be claimed by any taxpayer
eligible to claim a credit under this subdivision who is a shareholder, partner, or member
thereof, based on the taxpayer's pro rata or distributive share, respectively, of the credit.
(2) The tax credit may be claimed by an individual taxpayer or a married couple filing jointly
in an amount equal to 100 percent of the total...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6D-9.htm - 24K - Match Info - Similar pages
40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
43-2-552
Section 43-2-552 Decree for balance - Generally. If there remains any act of administration
to be done, other than making settlement and distribution or payment of legacies, and there
is a remaining or succeeding executor or administrator, a decree must be rendered in his favor
for the amount found due on such settlement, and for the delivery of any personal property
in the hands of the executor or administrator whose authority has ceased or, if dead, of his
personal representative; but if more than six months have elapsed from the original grant
of letters and there remains no other act of administration to be done than making distribution
or payment of legacies, and the estate is solvent, the court must at once proceed to decree
distribution or payment of legacies directly to those entitled; or, if in the case last mentioned,
there are money assets in the hands of the outgoing executor or administrator, or, if dead,
of his personal representative, in excess of a sum sufficient for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/43-2-552.htm - 1K - Match Info - Similar pages
11-81-111
Section 11-81-111 Maturity and payment; sale or delivery in payment for work. Such bonds shall
be subject to the provisions of Sections 11-81-5 through 11-81-20 and 11-81-22 through 11-81-33
except that they shall be payable in annual installments beginning one year and ending 10
years from the date of the bonds, the amount of no installments to exceed the amount of any
other installment by more than $1,000.00 and except that they may either be sold according
to Sections 11-81-5 through 11-81-20 and 11-81-22 through 11-81-33 or be delivered at not
less than par and accrued interest to the contractor in payment or part payment for the work.
(Acts 1927, No. 478, p. 534; Code 1940, T. 37, §294.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-81-111.htm - 1009 bytes - Match Info - Similar pages
43-2-581
Section 43-2-581 Application. The application for such purpose must be in writing, verified
by affidavit; must set forth the applicant's claim and must allege a sufficiency of assets
in the hands of such executor or administrator to pay the same after discharging the debts
of the testator, charges on his estate and other legacies entitled to priority of payment.
(Code 1852, §1773; Code 1867, §2099; Code 1876, §2476; Code 1886, §2193; Code 1896, §261;
Code 1907, §2737; Code 1923, §5976; Code 1940, T. 61, §336.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/43-2-581.htm - 858 bytes - Match Info - Similar pages
8-3-13
Section 8-3-13 Surety may require creditor to bring action against principal; discharge of
surety upon failure to bring action. (a) A surety upon any contract for the payment of money
or for the delivery or payment of personal property may require the creditor or anyone having
the beneficial interest in the contract, by notice in writing, to bring an action thereon
against the principal debtor or against any cosurety to such contract. (b) If an action is
not brought thereon in three months after the receipt of such notice and prosecuted with diligence
according to the ordinary course of law, the surety giving such notice is discharged from
all liability as surety or his aliquot proportion of the debt, as the case may be. (c) One
surety may give the notice in behalf of his cosureties. (d) The remedy secured by this section
does not apply to bonds or other contracts with collateral conditions, nor to the bonds of
executors, administrators, guardians, or public officers. (Code 1852,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-3-13.htm - 1K - Match Info - Similar pages
2-29-2
Section 2-29-2 Commission merchant's permit required; application for permit; issuance of permit;
duration; permit fee. No person shall within this state engage in the commission business
as a commission merchant without a permit therefor. Every commission merchant shall annually,
on or before October 1, file an application with the commissioner for a permit to do a commission
business in farm products. Such application shall state the kind or kinds of farm products
which the applicant proposes to handle, the full name of the person, firm, exchange, association
or corporation, the full name of each member of the firm or the names of all the officers
of the exchange, association or corporation and the city, town or village and street number
where the particular business is to be conducted. Unless the commissioner refuses the application
on one or more of the grounds provided in Section 2-29-5, he shall issue to such applicant,
upon the payment of proper fees and the execution and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-29-2.htm - 1K - Match Info - Similar pages
12-21-182
Section 12-21-182 Proceedings upon failure of subpoenaed witness to attend and remain. (a)
Any witness who, after being subpoenaed, fails to attend pursuant to the mandate of the subpoena
and remain until his testimony is given or he is discharged forfeits $100.00 to the use of
the party summoning him, and the attendance of such witness may be compelled by attachment.
(b) A conditional judgment must, on motion of such party, be entered against such witness
and a notice issued to him that such judgment will be made absolute unless he appears within
30 days from the date of the service of such notice and renders a good excuse for his default;
and, if he fails to appear and render a satisfactory excuse for his default, such judgment
may be made absolute or reduced, as the court may direct. (c) Witnesses failing to attend
court may make their excuse by affidavit, or viva voce, in open court, which the court must
hear at any time, unless engaged in the trial of a case, and, if the excuse is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-21-182.htm - 1K - Match Info - Similar pages
|