40-2A-15
Section 40-2A-15 Alabama Local Tax Institute of Standards and Training - Creation; composition; duties. (a) There is hereby created the Alabama Local Tax Institute of Standards and Training. All costs of operating the institute shall be paid from public funds appropriated, contributions received, or fees and license revenues collected for this purpose. (b) The institute shall operate under the direction and supervision of a board of directors. The board shall organize, administer, control, oversee, and advise the institute so that the institute may carry out the purposes of this section. The board shall promulgate reasonable rules and regulations to effectuate this intent. (c) The board shall consist of six members as follows: (1) Three representatives appointed by the Alabama League of Municipalities, who shall either be municipal officers, employees, or attorneys, at least one of whom shall be a municipal revenue officer or finance officer. (2) Three representatives appointed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-15.htm - 7K - Match Info - Similar pages
34-27-32
Section 34-27-32 Requirements for license; application; place of business; branch offices; multiple brokers; fees. (a) A license for a broker or a salesperson shall be registered to a specific real estate office and shall be issued only to, and held only by, a person who meets all of the following requirements: (1) Is trustworthy and competent to transact the business of a broker or salesperson in a manner that safeguards the interest of the public. (2) Is a person whose application for real estate licensure has not been rejected in any state on any grounds other than failure to pass a written examination within the two years prior to the application for real estate licensure with Alabama. If the applicant's rejection for real estate licensure in any state is more than two years from the date of application for licensure with Alabama, then the applicant may not be issued an Alabama real estate license without the approval of the commissioners. (3) Is a person whose real estate license...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-27-32.htm - 11K - Match Info - Similar pages
40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns, maintains or keeps in this state a manufactured home as defined according to subsection (n) of this section, except a manufactured home that constitutes a part of the inventory of a manufacturer or dealer, shall pay an annual registration fee of $24 for an owner occupied single wide (one transportable module) manufactured home, $48 for an owner occupied double wide or larger (two or more transportable modules) manufactured home, $48 for a commercial single wide (one transportable module) manufactured home, or $96 for a commercial double wide or larger (two or more transportable modules) manufactured home, provided, however, that any manufactured home 10 years of age or greater but less than 20 years of age shall pay 75 percent of the above stated fees, and any manufactured home 20 years of age or greater shall pay 50 percent of the above stated fees; and upon payment thereof such owner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-255.htm - 15K - Match Info - Similar pages
45-45-246
Section 45-45-246 Levy and collection; disposition of funds. (a) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration, in an amount of one percent of the charge for the room, rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in the room; provided, however, that there is exempted from the tax levied under this section any rentals or services taxed under Division 1, commencing with Section 40-23-1, of Article 1 of Chapter 23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 30...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-246.htm - 1K - Match Info - Similar pages
45-8-150.04
Section 45-8-150.04 Bingo games - Types of permits; prizes. (a) The maximum amount given away at any one bingo session shall be the determination of the governing body issuing the permit. The governing bodies having the authority to issue permits may issue the following types of permits to qualified organizations for the operating of bingo sessions in their jurisdictions: (1) "A" PERMIT. A qualified organization issued an "A" permit may award prize money or merchandise of a value in excess of twenty-five thousand dollars ($25,000). (2) "B" PERMIT. A qualified organization issued a "B" permit may award prize money or merchandise of a value up to and including twenty-five thousand dollars ($25,000) during any one bingo session. (3) "C" PERMIT. A qualified organization issued a "C" permit may award prize money or merchandise of a value up to and including three thousand dollars ($3,000) during any one bingo session. (4) "D" OR "SPECIAL" PERMIT. A qualified organization which does not hold...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-150.04.htm - 4K - Match Info - Similar pages
32-6-5
Section 32-6-5 Reports; disposition of funds. At the close of business on Monday of each week when any application has been received or temporary instruction permit provided for in this article has been issued, the judge of probate or Department of Public Safety receiving the application or issuing the permit shall prepare a report of the same upon a form which shall be provided by the Director of Public Safety. One copy of the report, together with all applications received and copies of all permits issued, shall be forwarded to the Director of Public Safety and one copy shall be retained by the judge of probate. On the tenth day of every month except October, November, and December, the judge of probate and the Department of Public Safety shall prepare a report showing the number of applications received and permits issued and the amount of fees received during the previous calendar month. In the months of October, November, and December, the report shall be prepared on the twentieth...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-5.htm - 4K - Match Info - Similar pages
34-13-56
Section 34-13-56 Grounds for revocation, suspension, or refusal to issue or renew licenses, etc.; hearing; fines. (a) The board may refuse to license any person or establishment for violation of this chapter. If the board refuses to issue, grant, or renew a license based on a violation of this chapter, including, but not limited to, violations listed in subsection (c), the licensee or prospective licensee may request a public hearing before the board to appeal the action of the board. The request for a public hearing shall be submitted to the board in writing within 14 calendar days after the date of the refusal. Upon request, the board shall provide the licensee or prospective licensee with 20 days' notice of the public hearing by United States certified mail. The public hearing shall be conducted pursuant to Section 34-13-26. (b) A public hearing conducted pursuant to Section 34-13-26 shall be provided by the board to any licensee for whom the board is considering the probation,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-13-56.htm - 8K - Match Info - Similar pages
36-25-4
Section 36-25-4 State Ethics Commission - Duties; complaint; investigation; hearings; fees; finding of violation. (a) The commission shall do all of the following: (1) Prescribe forms for statements required to be filed by this chapter and make the forms available to persons required to file such statements. (2) Prepare guidelines setting forth recommended uniform methods of reporting for use by persons required to file statements required by this chapter. (3) Accept and file any written information voluntarily supplied that exceeds the requirements of this chapter. (4) Develop, where practicable, a filing, coding, and cross-indexing system consistent with the purposes of this chapter. (5) Make reports and statements filed with the commission available during regular business hours and online via the Internet to public inquiry subject to such regulations as the commission may prescribe. (6) Preserve reports and statements for a period consistent with the statute of limitations as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-25-4.htm - 17K - Match Info - Similar pages
22-22A-5
Section 22-22A-5 Powers and functions of department; representation of department by Attorney General in legal actions. In addition to any other powers and functions which may be conferred upon it by law, the department is authorized beginning October 1, 1982 to: (1) Administer appropriate portions of Sections 9-7-10 through 9-7-20, which relate to permitting, regulatory and enforcement functions; administer and enforce the provisions and execute the functions of Chapter 28 of this title; Chapter 22 of this title; Article 2 of Chapter 23 of this title; Chapter 30 of this title; appropriate portions of Article 1 of Chapter 27 of this title; Sections 22-24-1 through 22-24-11; Sections 22-25-1 through 22-25-15; and Sections 22-36-1 through 22-36-10. (2) Acting through the Environmental Management Commission, promulgate rules, regulations, and standards in order to carry out the provisions and intent of this chapter; provided, however, that prior to the promulgation of any state primary or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-22A-5.htm - 16K - Match Info - Similar pages
40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information. THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section, it shall be unlawful for any person to print, publish, or divulge, without the written permission or approval of the taxpayer, the return of any taxpayer or any part of the return, or any information secured in arriving at the amount of tax or value reported, for any purpose other than the proper administration of any matter administered by the department, a county, or a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical information pertaining to taxes may be disclosed at the discretion of the commissioner or his or her delegate to the legislative or executive branch of the state. Upon request, the commissioner or his or her delegate may make written disclosure as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-10.htm - 8K - Match Info - Similar pages
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