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17-5-2
Section 17-5-2 Definitions. (a) For purposes of this chapter, the following terms shall have
the following meanings: (1) CANDIDATE. An individual who has done any of the following: a.
Taken the action necessary under the laws of the state to qualify himself or herself for nomination
or for election to any state office or local office or in the case of an independent seeking
ballot access, on the date when he or she files a petition with the judge of probate in the
case of county offices, with the appropriate qualifying municipal official in the case of
municipal offices, or the Secretary of State in all other cases. b. Received contributions
or made expenditures in excess of one thousand dollars ($1,000), or given his or her consent
for any other person or persons to receive contributions or make expenditures in excess of
one thousand dollars ($1,000), with a view to bringing about his or her nomination or election
to any state office or local office. (2) COMMISSION. The State Ethics...
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16-44B-1
Section 16-44B-1 Compact. ARTICLE I PURPOSE It is the purpose of this compact to remove barriers
to education success imposed on children of military families because of frequent moves and
deployment of their parents by: A. Facilitating the timely enrollment of children of military
families and ensuring that they are not placed at a disadvantage due to difficulty in the
transfer of education records from the previous school district(s) or variations in entrance/age
requirements. B. Facilitating the student placement process through which children of military
families are not disadvantaged by variations in attendance requirements, scheduling, sequencing,
grading, course content or assessment. C. Facilitating the qualification and eligibility for
enrollment, educational programs, and participation in extracurricular academic, athletic,
and social activities. D. Facilitating the on-time graduation of children of military families.
E. Providing for the promulgation and enforcement of...
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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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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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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...
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45-19-100
Section 45-19-100 Composition; election by districts. (a) The Coosa County Board of Education
shall be composed of five members elected as follows: One member shall be elected from each
of the board of education districts hereinafter described and shall be a qualified elector
thereof, and shall reside in the district. Members representing the five districts shall be
elected by the qualified electors residing in each of the districts, and no others shall be
allowed to vote in such elections. (b) The aforementioned districts shall be as follows: (1)
DISTRICT 1 Begin at the northeast corner of Section 1, Township 24, Range 20; thence south
along county line to southwest corner of Section 36, Township 23, Range 20; thence west along
township line to center of Alabama Highway No. 9; thence north along center of Highway No.
9 to its intersection with West boundary of Section 11, Township 24, Range 20; thence north
along West boundary of Section 11, and 2, of Township 24 Range 20 to Clay...
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45-25-100
Section 45-25-100 Election of members. (a) The DeKalb County Board of Education shall consist
of five members, each elected from a separate single-member district, nominated and elected
by the qualified electors of the district. The members shall take office as provided by general
law. (b) Beginning with the next term of office, members shall be elected for a term of six
years, and every six years thereafter as provided by general law. (c) Each board member shall
be a resident of the single-member district from which the member is elected. The residency
shall have been established at least one year before the general election at which the member
is elected. (d) DeKalb County, excluding the area located within the corporate limits of the
City of Fort Payne, shall be divided into five districts which shall be substantially equal
in population (within five percent plus or minus) according to the last federal decennial
census. The initial boundaries of the districts shall be based upon a...
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16-8-1
Section 16-8-1 Composition; election; single member election districts; qualifications. (a)
The county board of education shall be composed of five members, who shall be elected by the
qualified electors of the county. (b) County boards of education unless otherwise provided
by law may use the provisions of this subsection to establish single member election districts
with one board member elected from each district. School boards exercising this option may
establish five or seven such districts. Such plan shall be considered only after two weeks
public notice has been given, outlining generally the school districts under consideration.
The members so elected, or appointed in the event of a vacancy, shall be residents of the
school district. Such residency shall have been established at least one year before the general
election at which the candidate is to be elected, or appointed in the event of a vacancy.
Whenever a member of a county board of education moves his or her domicile...
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45-29-71.04
Section 45-29-71.04 Election of members; employment of part-time commissioners. The district
members of the Fayette County Commission shall be elected from six single-member districts
within the county, of which one district shall have a population of which the majority of
the population is minority or as near to a majority as is possible under the law. The district
members of the county commission shall serve in a part-time capacity. The district members
may not be precluded from holding other employment if it is not inconsistent with their duties
and the laws of the state. (Act 93-611, p. 999, §5; Act 2016-252, §1.)...
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