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45-8A-22.123
Section 45-8A-22.123 Minimum distribution requirements. (a) In General. Benefit payments under
the plan must begin by the "required beginning date," defined as April 1 of the
calendar year following the later of: (1) The calendar year in which the participant attains
age 70 1/2, or (2) The calendar year in which the participant terminates active employment.
The participant's entire interest in the trust must be distributed, beginning no later than
the "required beginning date," over the life of the participant or the lives of
the participant and a designated beneficiary, or over a period not extending beyond the life
expectancy of the participant or the participant and designated beneficiary. (b) Participant
Dies Before Entire Interest Is Distributed. (1) Distributions Have Begun. When a participant
dies after distribution of benefits has begun, the remaining portion of the participant's
interest shall be distributed at least as rapidly as under the method of distributions prior
to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8A-22.123.htm - 2K - Match Info - Similar pages
2-26-10
Section 2-26-10 Maintenance, inspection, etc., of records as to receipt, sale and delivery
of seeds generally; maintenance of sales records by retail sellers; maintenance of bills of
lading, waybills, etc., by trucks, etc., transporting seed for sale, etc.; auditing of records
of receipts, sales and deliveries of seeds. (a) Records of receipts, sale and delivery of
all seed, other than retail sales and deliveries by a dealer, except as provided in subsection
(b) of this section, shall be kept readily accessible for examination by an authorized agent
of the Department of Agriculture and Industries. These records shall include invoices, bills
of lading or transportation records and a copy of the labeling information, and these records
must show the lot numbers. Such records must be made available to the inspectors within 10
days after receipt of seeds which said records cover. Such records as are surrendered shall
be duplicated and a copy left with the owner or party in question. Records...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-26-10.htm - 3K - Match Info - Similar pages
40-12-419
Section 40-12-419 Records to be kept; inspection of records. Every automotive dismantler and
parts recycler shall keep a register of all purchases and sales of motor vehicles for five
years from the date of purchase or sale, showing the make, model, year, body style, vehicle
identification number, and the name and address of the purchaser or seller. A salvage pool
shall furnish the purchaser with the make, model, year, body style, vehicle identification
number of the vehicles it sells and, if the owner is an insurance company, the salvage pool
shall furnish the purchaser with the claim number. Such registers shall be made available
for inspection by identified law enforcement officers of the state, county and municipality
of the automotive dismantler and parts recycler's business location at reasonable business
hours on business days. (Acts 1979, No. 79-756, p. 1342, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-419.htm - 1K - Match Info - Similar pages
8-14-1
Section 8-14-1 Records to be kept by persons selling personal property at auction; inspection
of records by law enforcement officers. (a) Every person, firm, or corporation engaged in
the business of selling personal property at public auction in the State of Alabama, whether
the same shall be their own property or whether they sell the same at auction as agent or
employee of others, shall keep and maintain records in which shall be described and inventoried
all articles of personal property received by such person, firm, or corporation for sale at
auction, including the date of such receipt, the date of sale, the names and addresses of
persons from whom the property was received for sale, and the names and addresses of persons
to whom the property was sold; provided, that the provisions of this section shall not apply
to the sale of livestock at auction. (b) The records required to be kept by this section shall
be open at all times to inspection by all law enforcement officers; and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-14-1.htm - 1K - Match Info - Similar pages
45-37-123.106
Section 45-37-123.106 Minimum distribution requirements. (a) General rules. (1) EFFECTIVE DATE.
Except as otherwise provided herein, the provisions of this section shall apply for purposes
of determining required minimum distributions for calendar years beginning on and after January
1, 1987. (2) REQUIREMENTS OF TREASURY REGULATIONS INCORPORATED. All distributions required
under this section shall be determined and made in accordance with § 401(a)(9), Internal
Revenue Code, including the incidental death benefit requirement in § 401(a)(9)(G), and the
regulations thereunder. (3) PRECEDENCE. Subject to the joint and survivor annuity requirements
of the plan, the requirements of this section shall take precedence over any inconsistent
provisions of the plan. (b) Time and manner of distribution. (1) REQUIRED BEGINNING DATE.
The member's entire interest shall be distributed, or begin to be distributed, to the member
no later than the member's required beginning date. (2) DEATH OF MEMBER...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-123.106.htm - 23K - Match Info - Similar pages
15-27-6
Section 15-27-6 Order of expungement; certification; inspection of expunged records. (a) Except
as provided in Section 15-27-10, upon the granting of a petition pursuant to this chapter,
the court, pursuant to Section 15-27-9, shall order the expungement of all records in the
custody of the court and any records in the custody of any other agency or official, including
law enforcement records, except privileged presentence or postsentence investigation reports
produced by the Alabama Board of Pardons and Paroles and its officers, records, documents,
databases, and files of the district attorney and the Office of Prosecution Services. On July
7, 2014, and for 18 months thereafter, every agency with records relating to the arrest, charge,
or other matters arising out of the arrest or charge that is ordered to expunge the records
shall certify to the court within 180 days of the entry of the expungement order that the
required expungement action has been completed. (b) After the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/15-27-6.htm - 2K - Match Info - Similar pages
40-18-56
Section 40-18-56 Furnishing sworn statement of annual return of income to department; penalties
for failure to comply; limitations on inspection of taxpayer's records. The Department of
Revenue may at any time, in its discretion, require the taxpayer to furnish a sworn statement
of the annual return of income made under the provisions of the act of Congress of the United
States for the calendar or fiscal year in question or for the preceding calendar or fiscal
year. Any person who shall willfully fail to comply with this demand shall be guilty of a
misdemeanor and, on conviction thereof, shall be fined not more than $100, and may be sentenced
to hard labor for the county for not more than six months, or both. No taxpayer shall be subjected
to unnecessary examination or investigation, and only one inspection of a taxpayer's books
or accounts shall be made for a taxable year unless the taxpayer requests otherwise or unless
the Department of Revenue, after investigation, notifies the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-56.htm - 1K - Match Info - Similar pages
9-12-207
Section 9-12-207 Alligator parts transaction forms; bills of sale; inspection; records. (a)
Any licensed alligator farmer may sell alligator carcasses or parts, provided he completes
an official alligator parts transaction form, furnished by the department, for every alligator
parts transaction. These forms shall be submitted to the department at 30-day intervals until
all parts are sold. (b) Any alligator parts dealer purchasing alligator parts, other than
skins, shall complete an official alligator parts transaction form for each purchase. Any
alligator parts dealer selling alligator parts, other than skins, shall complete an official
alligator parts sale form for each sale. These forms shall be furnished by the department
and shall be submitted to the department at 30-day intervals until final disposition of all
parts. Each alligator farmer and parts dealer shall furnish a bill of sale to each retailer
or restaurant purchasing alligator parts. (c) Any retailer or restaurant...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-12-207.htm - 2K - Match Info - Similar pages
11-98-12
Section 11-98-12 Release of audio recording; public records; transcript. (a) After April 21,
2010, an emergency communications district may not release the audio recording of a 911 telephone
call except pursuant to a court order finding that the right of the public to the release
of the recording outweighs the privacy interests of the individual who made the 911 call or
any person involved in the facts or circumstances relating to the 911 call. This section shall
not apply to law enforcement personnel conducting an investigation where the 911 telephone
call is or may be relevant to the investigation. (b) An audio recording may be released without
a court order to the caller whose voice is on the 911 audio recording or, in the event that
the caller is deceased or incapacitated, to the legal representative of the caller or the
caller's estate, provided the person seeking the 911 audio recording submits a sworn affidavit
to include sufficient information so that the emergency...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-98-12.htm - 2K - Match Info - Similar pages
20-2-91
Section 20-2-91 Inspection of stocks of controlled substances and prescriptions, orders, etc.,
required by chapter; disclosure of information as to prescriptions, orders, etc., by enforcement
personnel. (a) Prescriptions, orders, and records required by this chapter and stocks of controlled
substances enumerated in Schedules I, II, III, IV, and V shall be open for inspection only
to federal, state, county, and municipal officers, the investigators of the Board of Dental
Examiners, and the agents and officers of the Alabama State Law Enforcement Agency whose duty
it is to enforce the laws of this state or of the United States relating to controlled substances.
(b) No officer having knowledge by virtue of his office of any such prescription, order, or
record shall divulge such knowledge, except in connection with a prosecution or proceeding
in court or before a licensing board or officer, to which prosecution or proceeding the person
to whom such prescriptions, orders, or records relate...
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