40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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45-8-150.11
Section 45-8-150.11 Bingo games - Revocation of permit. The governing body of the jurisdiction
in which bingo is conducted by a permit holder may, for good cause shown, revoke any permit
if the permit holder or any officer, director, agent, member, or employee of the permit holder
violates this article or rule promulgated pursuant to this article. The revocation by the
governing body shall become effective 10 days after proper notice by the governing body to
the permit holder unless within the 10 days the permit holder makes a written request for
a hearing to the governing body. All existing rules and procedures for meetings and hearings
before the particular governing body which issued the permit shall apply unless in direct
conflict with this article. After a full hearing and the rendering of a written decision by
the governing body adverse to the permit holder, the permit shall immediately be revoked.
Members of the Calhoun County Bingo Regulatory Commission may attend any hearing...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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45-20-150.09
Section 45-20-150.09 Bingo games - Recordkeeping. Each permit holder shall maintain the following
records for at least one year from the date of each bingo session: (1) An itemized list of
gross receipts for each session. (2) An itemized list of all expenses, including the name
of each person to whom the expenses are paid, and a receipt or invoice for all expenses. (Act
93-886, p. 151, §10.)...
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45-28-150.10
Section 45-28-150.10 Bingo games - Recordkeeping. Each permit holder shall maintain the following
records pertaining to each bingo session for at least one year from the date of the session:
(1) An itemized list of gross receipts for each session. (2) An itemized list of all expenses,
including the name of each person to whom the expenses are paid and a receipt or invoice for
all of the expenses. (Act 89-463, p. 942, §11.)...
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45-35-150.08
Section 45-35-150.08 Bingo games - Recordkeeping. Each permit holder shall maintain the following
records pertaining to each bingo session for at least one year from the date of the session:
(1) An itemized list of gross receipts for each session. (2) An itemized list of all expenses,
including the name of each person to whom the expenses are paid and a receipt or invoice for
all expenses. (Act 95-420, p. 910, §9.)...
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45-42-150.06
Section 45-42-150.06 Bingo games - Recordkeeping. Each permit holder shall maintain the following
records pertaining to each bingo session for at least one year from the date of the session:
(1) An itemized list of gross receipts for each session. (2) An itemized list of all expenses,
including the name of each person to whom the expenses are paid, and a receipt or invoice
for all expenses. (Act 2000-124, p. 179, § 7.)...
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45-8-150.14
Section 45-8-150.14 Revocation of bingo permit - Eligibility; effect of convictions. (a) A
permit holder whose permit is revoked for any reason is ineligible to apply for a permit for
the operation of bingo games in Calhoun County for a period of one year after the revocation.
(b) A person convicted subsequent to January 1, 1997, of an offense under Section 45-8-150.16
or any other gambling offense is ineligible to serve as an officer or a permit holder, or
to participate in conducting bingo games for a period of one year after the conviction becomes
final. If the person is licensed pursuant to this article, the person shall forfeit the permit
and is ineligible to apply for the issuance or reissuance of the permit for a period of one
year from the date of conviction. (c) The permit holder shall return the permit to the governing
body which issued the permit on or before the effective date of a revocation or forfeiture.
Whether returned or not, the permit shall not be valid beyond the...
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45-8-150.12
Section 45-8-150.12 Bingo games - Powers and duties of Calhoun County Bingo Regulatory Commission.
The Calhoun County Bingo Regulatory Commission may, for good cause shown, and after diligent
investigation subsequent to the receipt of an application pursuant to this article, recommend
to any governing body that a permit to operate bingo games in this county be issued or not
be issued to any applicant. The Calhoun County Bingo Regulatory Commission may, for good cause
shown, recommend to any governing body that a permit which has been issued to a permit holder
for the conducting of bingo games pursuant to this article be revoked or not be revoked. If,
after the Calhoun County Bingo Regulatory Commission recommends to the appropriate governing
body that a permit not be issued, or be revoked by the governing body, and the governing body
notwithstanding the recommendation of the commission issues the permit or fails to revoke
the permit, the Calhoun County Bingo Regulatory Commission shall...
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45-37-150.10
Section 45-37-150.10 Bingo games - Age restriction. No person under the age of 18 years shall
be permitted to play any game or games of bingo conducted pursuant to any permit issued under
this article. No person under the age of 18 years shall be permitted to conduct or assist
in the conduct of any game of bingo conducted pursuant to any permit issued under this article.
(Act 80-609, p. 1027, §11.)...
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