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9-17-105
Section 9-17-105 Permits; LP-Gas Recovery Fund; proof of insurance; surety bond; Liquefied
Petroleum Gas Board Personal Bond Fund; change of name. (a) The board may issue permits to
any person, who is a citizen of the United States or, if not a citizen of the United States,
is legally present in the United States with appropriate documentation from the federal government,
to engage in or continue the business of selling, distributing, storing, or transporting liquefied
petroleum gases and to engage in or continue the business of installing, servicing, repairing,
removing, or adjusting liquefied petroleum gas containers, tanks, or systems or to perform
magnetic, hydrostatic, visual, or X-ray inspections of liquefied petroleum gas storage containers,
cargo tanks, motor fuel containers, and cylinders in the State of Alabama; and to prescribe
the requirements of any person to obtain the permits. The board may revoke any permit issued,
for cause, in the opinion of the board. (b) The permits...
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16-16A-7
Section 16-16A-7 Additional findings; bonds authorized; procedures. (a) The Legislature finds
that the number of students attending the several school systems located in those areas of
North Alabama that will be directly impacted by the 2005 BRAC and Subsequent BRAC Actions
will collectively increase by an estimated 9,000 students. As a result, there will be a need
for the construction of additional school facilities as well as the renovation of existing
school facilities. The Legislature also finds that the 2005 BRAC and Subsequent BRAC Actions
will have a positive impact on future receipts to the Education Trust Fund, as the significant
population growth in North Alabama will increase sales, income, and other tax collections.
Thus, it is an efficient use of state funds to allow such revenue growth to help pay for capital
improvement costs associated with BRAC-related school construction. (b) The Alabama Public
School and College Authority is hereby authorized to sell and issue its...
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34-1A-6
Section 34-1A-6 Licenses - Exceptions. The licensing and regulatory provision of this chapter
shall not apply to any of the following persons, entities, or activities: (1) The installation,
servicing, monitoring, or responding to an alarm device which is installed in a motor vehicle,
aircraft, or boat. (2) The installation of an alarm system on property owned by or leased
to the installer. (3) A person or business entity who owns, installs, services, or monitors
alarm systems, CCTV systems, electronic access control systems, or mechanical locking systems,
on property owned by or leased to him or her or the business entity or, if the person or business
entity does not charge for the system or its installation, installs it for the protection
of his or her personal property located on the property of another, and does not install or
monitor the system as a normal business practice on the property of another. (4) A person
or business entity whose sale of an alarm system, CCTV system,...
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following
terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary
meaning of the words, except that mining activities or the transportation of materials used
in or produced by mining or forestry activities shall not be construed to be included; (2)
HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction
purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds,
but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects
of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel,
tract, or lot of land in this state, including therein all things pertaining to such land,
and all structures and other things so annexed or attached thereto as to pass to a vendee
by conveyance of such land; and every separate or special...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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27-17A-11
Section 27-17A-11 Application for certificate; statements; issuance; expiration; transfer.
(a) An application to the commissioner for a certificate of authority shall be accompanied
by the statement and other matters described in this section in the form prescribed by the
commissioner. Annually thereafter, within six months after the end of its fiscal period, or
within an extension of time therefor, as the commissioner for good cause may grant, the person
authorized to engage in the sale of preneed contracts shall file with the commissioner a full
and true statement of his or her financial condition, transactions, and affairs, prepared
on a basis as adopted by a rule of the commissioner, as of the preceding fiscal period or
at such other time or times as the commissioner may provide by rule, together with information
and data which may be required by the commissioner. (b) The statement shall include all of
the following: (1) The types of preneed contracts proposed to be written and the...
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34-27C-4
Section 34-27C-4 License application; renewal; fee. (a) Commencing on May 21, 2009, any security
officer, armed security officer, or contract security company providing private security services
in this state shall apply to the board for a license or certification. Any security officer,
armed security officer, or contract security company providing security services in this state
before May 21, 2009, may continue to engage in business operations pending a final determination
by the board, provided such security officer, armed security officer, or contract security
company files an application for license. This chapter shall not abrogate the terms of a contract
existing on May 21, 2009. (b) An application for licensure or certification shall include
all of the following information: (1) The full name, home address, post office box, and actual
street address of the business of the applicant. (2) The name under which the applicant intends
to do business. (3) The full name and address of...
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28-3A-25
Section 28-3A-25 Unlawful acts and offenses; penalties. (a) It shall be unlawful: (1) For any
manufacturer, importer, or wholesaler, or the servants, agents, or employees of the same,
to sell, trade, or barter in alcoholic beverages between the hours of nine o'clock p.m. of
any Saturday and two o'clock a.m. of the following Monday. (2) For any wholesaler or the servants,
agents, or employees of the wholesaler to sell alcoholic beverages, to other than wholesale
or retail licensees or others within this state lawfully authorized to sell alcoholic beverages,
or to sell for export. (3) For any person, licensee, or the board, either directly or by the
servants, agents, or employees of the same, or for any servant, agent, or employee of the
same, to sell, deliver, furnish, or give away alcoholic beverages to any person under the
legal drinking age, as defined in Section 28-1-5, or to permit any person under the legal
drinking age, as defined in Section 28-1-5, to drink, consume, or possess...
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40-2A-4
Section 40-2A-4 Taxpayers' bill of rights. (a) Rights of the taxpayer. (1) For purposes of
this subsection and subsections (c) and (d), the term "department" shall include
the Department of Revenue, a self-administered county or municipality, or a private examining
or collecting firm, depending on whether the Department of Revenue, a self-administered county
or municipality, or private examining or collecting firm is conducting the examination of
the taxpayer. (2) At or before the commencement of an examination of the books and records
of a taxpayer, the department shall provide to the taxpayer the current version of Publication
1A. Publication 1A shall provide, in simple and non-technical terms, a statement of the taxpayer's
rights. Those rights include the right to be represented during an examination, an explanation
of their appeal rights, and the right to know the criteria and procedures used to select taxpayers
for an examination. (3) At or before the issuance of a preliminary...
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45-37-40.02
Section 45-37-40.02 Barber commission. (a) There shall be a barber commission for the county
consisting of three members, one of whom shall be black, herein at times referred to as the
commission. The present members of the commission having been previously appointed by the
county commission, shall serve for the duration of their term, but in the event of a vacancy
existing at the time of taking effect of this section or occurring in the future, the vacancy
shall be filled, and all subsequent members of the commission shall be selected or appointed
in the manner provided in this section for terms of three years. The members of the commission
shall be nominated by the barbers licensed by the commission and only those licensed shall
be eligible to vote for nominees for appointment to the commission. The commission, at all
times, shall be composed of three members, all of whom shall be licensed barbers, who have
been licensed by the commission for a period of five years prior to their...
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