|
40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
45-49-150.08
Section 45-49-150.08 Bingo games - Disposition of proceeds. (a) The net proceeds of a bingo
game shall be devoted to the charitable purposes of the bingo permit holder. All reasonable
expenses incurred in connection with the holding, operating, or conducting of bingo, including
the following bona fide expenses, in reasonable amounts, shall be allowed: (1) The purchase
or rental of equipment necessary for conducting bingo and the payment of services reasonably
necessary for repair of the equipment. (2) Payment of cash prizes or the purchase of prizes
of merchandise. (3) Reasonable rental or mortgage payment on the location at which bingo is
being conducted. (4) The money paid to bingo workers for the operation and conducting of each
bingo session. (5) Utilities. (6) Janitorial services. (7) Security services. (8) The cost
of a bank checking account. (9) The fee required for the issuance or reissuance of a bingo
permit. (10) Insurance premiums. (b) All monies collected, other than...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-150.08.htm - 1K - Match Info - Similar pages
45-49-150.13
Section 45-49-150.13 Effect of revocation. (a) A bingo permit holder whose bingo permit is
revoked in consequence of a violation of this part or rule promulgated under this part is
ineligible to apply for a bingo permit for a period of 12 months after the date of the revocation.
(b) A person convicted of an offense under Section 45-49-150.14 or any other gambling offense
is ineligible to serve as an officer in any organization having a bingo permit or be a bingo
permit holder or to participate in conducting bingo for a period of 12 months after the conviction
becomes final. If a person violates this subsection, the organization or person shall forfeit
the bingo permit and is ineligible to apply for the issuance or reissuance of the bingo permit
for a period of 12 months thereafter. (c) The bingo permit holder shall return the bingo permit
to the sheriff immediately upon revocation or forfeiture. Whether returned or not, the bingo
permit shall not be valid beyond the date of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-150.13.htm - 2K - Match Info - Similar pages
45-20-150
Section 45-20-150 Definitions. As used in this article the following words shall have the following
meanings: (1) BINGO. The game where numbers or symbols on a card are matched with numbers
or symbols selected at random. (2) BINGO SESSION. A consecutive period of time during which
bingo is played on a given day. (3) LOCATION. A single building, hall, enclosure, or outdoor
area used for the purpose of playing bingo pursuant to a permit issued under this article.
(4) PERMIT HOLDER. A qualified organization which has a permit pursuant to this article. (5)
PERSON. Any human being, corporation, association, or other legal entity. (6) QUALIFIED ORGANIZATION.
A bona fide religious, educational, service, senior citizens, fraternal, or veterans organization
which qualifies as an exempt organization under Section 50l(c) of the Internal Revenue Code
and which operates without profit to its members and, except for special permit holders issued
pursuant to Section 45-20-150.03, which has been in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-150.htm - 1K - Match Info - Similar pages
45-28-150.13
Section 45-28-150.13 Revocation of bingo permit - Eligibility; effect of convictions. (a) A
permit holder whose permit is revoked in consequence of a violation of this article or a rule
promulgated under this article is ineligible to apply for a permit for a period of one year
after the revocation. (b) A person convicted of an offense under Section 45-28-150.15 or any
other gambling offense is ineligible to serve as an officer or a permit holder or to participate
in conducting bingo 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 thereafter.
(c) If the permit is revoked, in addition to other penalties which may be imposed, the sheriff
may declare the violator ineligible to conduct a bingo game or apply for a permit under this
article for a period not exceeding one year. (d) The permit holder...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-150.13.htm - 1K - Match Info - Similar pages
45-35-150.11
Section 45-35-150.11 Revocation of bingo permit - Eligibility; effect of convictions. (a) A
permit holder whose permit is revoked for a violation of this article or a rule promulgated
under this article, is ineligible to apply for a permit for a period of one year after the
revocation. (b) A person convicted of an offense under Section 45-35-150.13 or any other gambling
offense is ineligible to serve as an officer of a permit holder, or to participate in conducting
bingo for a period of one year after the conviction becomes final. If the person is a holder
of a permit 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) If the permit is revoked, in addition to other penalties which may be imposed,
the sheriff may declare the violator ineligible to conduct a bingo game or apply for a permit
under this article for a period not exceeding one year. (d)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-150.11.htm - 1K - Match Info - Similar pages
45-37-150.06
Section 45-37-150.06 Bingo games - Certain activities prohibited. (a) It is the intention of
the Legislature that only qualified organizations which are properly issued permits pursuant
to this article shall be allowed to operate bingo games. (b) A qualified organization shall
not lend its name or allow its identity to be used by any individual, firm, association, or
corporation in the operating or promoting of a bingo game in which the qualified organization
is not directly and solely operating the bingo game. All equipment shall be stamped or clearly
marked in letters no less than one-half inch in height and one-fourth inch in width, except
for the letter ''I,'' with the name of the organization using the equipment, and it shall
be unlawful to use equipment marked with the name of another organization. (c) It shall be
unlawful for two or more qualified organizations to operate bingo games jointly. (d) It shall
be unlawful for two or more qualified organizations to pyramid the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-150.06.htm - 2K - Match Info - Similar pages
45-42-150.09
Section 45-42-150.09 Revocation of bingo permit - Eligibility; effect of convictions. (a) A
permit holder whose permit or special permit is revoked for a violation of this article or
a rule promulgated under this article is ineligible to apply for a permit for a period of
one year after the revocation. (b) A person convicted of an offense under Section 45-42-150.11
or any other gambling offense is ineligible to serve as an officer, a permit holder, or to
participate in conducting bingo 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) If the permit is revoked, in addition to any other penalties
which may be imposed, the police chief may declare the violator ineligible to conduct a bingo
game or apply for a permit under this article for a period not exceeding...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-150.09.htm - 1K - Match Info - Similar pages
45-42-150
Section 45-42-150 Definitions. As used in this article, the following words shall have the
following meanings: (1) BINGO. The game, commonly known as bingo, where numbers or symbols
on a card are matched with numbers or symbols selected at random. (2) BINGO SESSION. A consecutive
period of time not to exceed five consecutive hours during which bingo is played in a given
day not to exceed one day in a given week. (3) EQUIVALENT VALUE. The fair market value of
the gift on the date the gift is given as the prize in a bingo game. (4) LOCATION. A single
building, hall, enclosure, or outdoor area used for the purpose of playing bingo pursuant
to a permit or license issued under this article. (5) PERMIT HOLDER. A qualified organization
or qualified club which has a permit or license pursuant to this article. (6) PERSON. Any
human being, corporation, association, or other legal entity. (7) QUALIFIED ORGANIZATION.
A bona fide religious, educational, service, senior citizens, fraternal, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-150.htm - 1K - Match Info - Similar pages
45-35-150.04
Section 45-35-150.04 Bingo games - Legislative intent; prize limits; deductions for expenses;
consulting fee. (a) It is the intention of the Legislature that only qualified organizations
or qualified clubs which are properly issued permits pursuant to this article or resolution
of the Houston County Commission shall be allowed to operate bingo games. A qualified organization
or qualified club shall not lend its name or allow its identity to be used by any other person
in operating or promoting a bingo game in which the other person has a financial interest.
(b) All bingo cards shall be clearly marked with the name of the qualified organization using
the cards and it shall be unlawful for one qualified organization or qualified club to use
cards owned by another. Notwithstanding anything to the contrary, with the consent of the
sponsoring organization, any individual participant may use his or her personal card, but
that individual is not exempt from any fees or charges. (c) It shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-150.04.htm - 2K - Match Info - Similar pages
|