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40-31-3
Section 40-31-3 Temporary presence and residency in state for purpose of responding to declared
state of emergency. (a) An out-of-state employee performing disaster or emergency related
work on infrastructure owned or operated by a registered business, municipality, county, or
public corporation shall not be considered to have established residency or a presence in
the state that would require that person or his or her employer to file and pay income taxes
or to be subject to tax withholdings or to file and pay any other state or local tax or fee
which is based on a physical presence in the State of Alabama or with a local taxing jurisdiction
during one or more disaster periods. This includes any related state or local employer withholdings
and remittance obligations, but does not include any transaction taxes and fees as described
in subsection (d). (b) Any out-of-state business that has no registrations or tax filings
or nexus in the state prior to a declared state disaster or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-31-3.htm - 6K - Match Info - Similar pages
22-27-3
Section 22-27-3 Authority of local governing bodies as waste collections and disposal; household
exemptions; state regulatory program. (a) Generally. (1) The county commission or municipal
governing body may, and is hereby authorized to, make available to the general public collection
and disposal facilities for solid wastes in a manner acceptable to the department. The county
commission or municipal governing body may provide such collection or disposal services by
contract with private or other controlling agencies and may include house-to-house service
or the placement of regularly serviced and controlled bulk refuse receptacles within reasonable
(generally less than eight miles) distance from the farthest affected household and the wastes
managed in a manner acceptable to the department. (2) Any county commission or municipal governing
body providing services to the public under this article shall have the power and authority
by resolution or ordinance to adopt rules and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-3.htm - 11K - Match Info - Similar pages
28-3A-5
Section 28-3A-5 Issuance and renewal of licenses; penalty for delinquent renewal. (a) Upon
receipt of the application, the proper fees, the bond if required, and upon being satisfied
of the truth of the statements in the application and that the applicant is a person of good
repute, the board shall grant and issue to applicant the appropriate license entitling the
applicant to engage in the alcoholic beverage transactions authorized by such license as set
forth in this chapter. All applications for licenses and accompanying statements shall be
kept in the office of the board for a period of three years and shall be open for public inspection.
(b) Licenses issued under the provisions of this chapter shall be renewed annually upon the
filing of applications, in such form as the board shall prescribe, at least 60 days before
the expiration and upon payment to the board of the appropriate license fees, unless the board
has good cause for not renewing or reissuing the license. Unless within...
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34-1A-5
Section 34-1A-5 Licenses - Issuance; fees; suspension or revocation; nonresident license; display;
written service contracts; confidential information. (a) The board shall issue licenses authorized
by this chapter to all qualified individuals in accordance with rules or regulations established
by the board. (b)(1) Effective beginning January 1, 2014, the license fee for a two-year period
as set by the board shall not exceed three hundred dollars ($300) for an individual and one
thousand five hundred dollars ($1,500) for a business entity. (2) Effective for the license
year beginning January 1, 2014, and thereafter, the board may provide for the licenses to
be renewed on a staggered basis as determined by rule of the board and, in order to stagger
the license renewals, may issue the license for less than a two-year period. The amount of
the license fees provided in subdivision (1) shall be prorated by the board on a monthly basis
for the number of months the board issues the licenses in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-1A-5.htm - 6K - Match Info - Similar pages
11-65-2
Section 11-65-2 Definitions. (a) The following words and phrases used in this chapter, and
others evidently intended as the equivalent thereof, shall, unless the context clearly indicates
otherwise, have the following respective meanings: (1) ALABAMA-BRED. When this term is used
with reference to a horse, it means a horse which is registered in the registry designated
and administered by a commission in accordance with such rules concerning domicile and registration
requirements as may be established by such commission and which is either (i) foaled from
a mare domiciled in the state during the 10-year period beginning with January 1, 1991, or
(ii) sired by an Alabama stallion and foaled from a mare domiciled in the state at any time
after the expiration of such 10-year period. (2) ALABAMA STALLION. A stallion which is standing
in the state at the time he is bred to the dam of an Alabama-bred horse, which is registered
with a commission, and which is owned or leased by a resident of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-2.htm - 17K - Match Info - Similar pages
40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section,
it shall be unlawful for any person to print, publish, or divulge, without the written permission
or approval of the taxpayer, the return of any taxpayer or any part of the return, or any
information secured in arriving at the amount of tax or value reported, for any purpose other
than the proper administration of any matter administered by the department, a county, or
a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical
information pertaining to taxes may be disclosed at the discretion of the commissioner or
his or her delegate to the legislative or executive branch of the state. Upon request, the
commissioner or his or her delegate may make written disclosure as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-10.htm - 8K - Match Info - Similar pages
34-31-28
Section 34-31-28 Examination for certification; registration; eligibility; further testing,
etc., by localities prohibited; exemptions. (a) All prospective certified contractors in this
state desiring to qualify in accordance with the provisions of this chapter shall be required
to stand for a written examination before the board. Any applicant failing to pass his or
her first examination for a certificate shall be entitled to take any subsequent examination,
either written or, upon request of the applicant, practical examination which is equivalent
to the written examination, to be held within six months from the date of his or her first
or latest unsuccessful examination. (b) The board shall register every person who may apply
for an apprentice heating, air conditioning, or refrigeration registration certificate upon
forms provided by the board and upon payment of all prescribed fees. (c) The board shall examine
the character, fitness, and qualifications of every person who applies...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-31-28.htm - 4K - Match Info - Similar pages
45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.20.htm - 14K - Match Info - Similar pages
45-17-92
Section 45-17-92 Colbert County Tourism and Convention Bureau. (a) This section shall apply
only in Colbert County. (b) The following words and terms as used in this section, shall have
the meanings hereby ascribed to them: "the bureau" means the public corporation
for which this section provides; "the board" means the board of directors of the
authority for which this section provides. (c)(1) There is hereby established in the county
a public corporation for the purposes herein specified, which corporation shall be vested
with the powers conferred upon it by this section. The public corporation is at times hereinafter
referred to as "the bureau." (2) Subject to the conditions and qualifications hereinafter
stated, the name of the corporation shall be the Colbert County Tourism and Convention Bureau.
(d)(1) The bureau shall be authorized and empowered to conduct programs, including but not
limited to programs of information and publicity designed to attract conventions and tourism
to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-92.htm - 6K - Match Info - Similar pages
40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
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