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45-35-20.02
Section 45-35-20.02 Adoption of related provisions. (a) The definitions contained within the
Alabama Anti-Obscenity Enforcement Act, commencing with Section 13A-12-200.1, are adopted
by reference in this part. (b) The definitions relating to alcoholic beverages, commencing
with Section 28-3-1, are adopted by reference in this part. (c) The provisions of unlawful
acts and offenses pertaining to alcoholic beverages, Section 28-3A-25, are adopted by reference
in this part. (d) The rules adopted by the State Alcoholic Beverage Control Board and as may
be adopted or amended thereafter by the board, the violation of which constitutes a misdemeanor,
are adopted by reference in this section. (Act 2009-817, p. 2544, ยง3.)...
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45-8A-22.118
Section 45-8A-22.118 Maximum benefits; limitations; adjustments. (a) Annual Benefit and Final
Regulations Under Internal Revenue Code Section 415. (1) Annual Benefit. For purposes of this
section, "annual benefit" means the benefit payable annually under the terms of
the plan, exclusive of any benefit not required to be considered for purposes of applying
the limitations of Internal Revenue Code Section 415 to the plan, in the form of a straight
life annuity with no ancillary benefits. If the benefit is payable in any other form, the
annual benefit shall be adjusted to the equivalent of a straight life annuity pursuant to
subsection (c). (2) Final Regulations Under Internal Revenue Code Section 415. Notwithstanding
anything in this section to the contrary, the following provisions apply beginning on or after
January 1, 1976, except as otherwise provided in this section. a. Incorporation by Reference.
The limitations, adjustments, and other requirements prescribed in the plan shall...
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11-89-1
Section 11-89-1 Definitions. When used in this chapter, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) APPLICANT. A natural person who files a written application with the governing body of
any county or municipality or public corporation or cooperative in accordance with the provisions
of Section 11-89-3. (2) AUTHORIZING RESOLUTION. A resolution, adopted by a governing body
in accordance with the provisions of Section 11-89-3, that authorizes the incorporation of
a district. (3) AUTHORIZING SUBDIVISION. Any county or municipality or public corporation
or cooperative the governing body of which shall have adopted an authorizing resolution. (4)
BOARD. The board of directors of a district. (5) BONDS. Bonds, notes and certificates representing
an obligation to pay money. (6) CONCISE LEGAL DESCRIPTION. A reasonably concise description
of a particular geographic area which may be by metes and bounds or by...
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45-13-20
Section 45-13-20 Municipal option election for legalization of sale and distribution of alcoholic
beverages. (a)(1) The Legislature of Alabama is cognizant of "Opinion of the Justices
No. 376," issued April 9, 2002, which states that a local bill for Cherokee County "purporting
to allow by local law the creation of a traffic in alcohol that does not presently exist in
smaller municipalities in Cherokee County, does not fit within the ambit of the last paragraph
of Section 104 permitting the Legislature to pass local laws regulating or prohibiting such
traffic." The effect of this Opinion of the Justices is to greatly limit situations in
which local laws may be enacted regarding alcoholic beverages. This opinion was, in part,
based upon a determination that, "Generally, 'regulate' implies the exercise of control
over something that already exists." While respecting the constitutional authority granted
to the Alabama Supreme Court to interpret the Constitution of Alabama of 1901, this...
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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...
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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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45-39A-50
Section 45-39A-50 Local option election authorized for sale and distribution of alcoholic beverages.
(a)(1) The Legislature of Alabama is cognizant of Opinion of the Justices No. 376, 825 So.
2d 109 (Ala. 2002), which states on page 115 that a local bill for Cherokee County "purporting
to allow by local law the creation of a traffic in alcohol that does not presently exist in
smaller municipalities in Cherokee County, does not fit within the ambit of the last paragraph
of Section 104 permitting the Legislature to pass local laws regulating or prohibiting such
traffic." The effect of this Opinion of the Justices is to greatly limit situations in
which local laws may be enacted regarding alcoholic beverages. This opinion was, in part,
based upon a determination that, "Generally, 'regulate' implies the exercise of control
over something that already exists." While respecting the constitutional authority granted
to the Alabama Supreme Court to interpret the Constitution of Alabama of 1901,...
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45-10-20
Section 45-10-20 Regulation of liquor traffic. (a) The Legislature of Alabama is cognizant
of "Opinion of the Justices No. 376," issued April 9, 2002, which states that a
local bill for Cherokee County "purporting to allow by local law the creation of a traffic
in alcohol that does not presently exist in smaller municipalities in Cherokee County, does
not fit within the ambit of the last paragraph of Section 104 permitting the Legislature to
pass local laws regulating or prohibiting such traffic." The effect of this Opinion of
the Justices is to greatly limit situations in which local laws may be enacted regarding alcoholic
beverages. This opinion was, in part, based upon a determination that, "Generally, 'regulate'
implies the exercise of control over something that already exists." While respecting
the constitutional authority granted to the Alabama Supreme Court to interpret the Constitution
of Alabama of 1901, this body disagrees with the conclusion reached by the court concerning...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-20.htm - 4K - Match Info - Similar pages
45-49-21.20
Section 45-49-21.20 Legislative findings. (a) The Legislature is cognizant of Opinion of the
Justices No. 376, issued April 9, 2002, which states that a local bill for Washington County
"purporting to allow by local law the creation of a traffic in alcohol that does not
presently exist in smaller municipalities in Washington County, does not fit within the ambit
of the last paragraph of Section 104 permitting the Legislature to pass local laws regulating
or prohibiting such traffic." The effect of this Opinion of the Justices is to greatly
limit situations in which local laws may be enacted regarding alcoholic beverages. This opinion,
in part, was based upon a determination that, "Generally, 'regulate' implies the exercise
of control over something that already exists." While respecting the constitutional authority
granted to the Alabama Supreme Court to interpret the Constitution of Alabama of 1901, this
body disagrees with the conclusion reached by the court concerning Section 104....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-21.20.htm - 4K - Match Info - Similar pages
11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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