40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements; taxpayer notification. (a) The Department of Revenue, a governing body of a self-administered county or municipality, or an agent of such a municipality or county may not conduct an examination of a taxpayer's books and records for compliance with applicable sales, use, rental, or lodgings tax laws except in accordance with this section and with the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act. (b) Additional sales, use, rental, or lodgings tax may be assessed by the Department of Revenue, a governing body of a self-administered county or municipality, or an agent of such a municipality or county within any applicable period allowed pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously been entered by the Department of Revenue, a governing body of a self-administered county or municipality, or an agent of such a municipality...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-13.htm - 9K - Match Info - Similar pages
5-13B-5
Section 5-13B-5 Required application. (a) A company that proposes to make an acquisition under this article shall: (1) File with the superintendent a copy of the application that such company has filed with the responsible federal bank supervisory agency together with such additional information as the superintendent may prescribe; and (2) Pay to the superintendent the application fee, if any, prescribed by the superintendent. (b) To the extent consistent with the effective discharge of the superintendent's responsibilities, the forms established under this article for application and reporting shall conform to those established by the Board of Governors of the Federal Reserve System under the Bank Holding Company Act. (c) In connection with an application received under this article, the superintendent shall require that prior notice of the application be published one time in a daily newspaper of general circulation and provide an opportunity for public comment. (d) If the applicant...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-13B-5.htm - 1K - Match Info - Similar pages
45-44-90.01
Section 45-44-90.01 Economic Development Authority - Board of directors. (a) The authority shall be governed by a board of directors consisting of members to be appointed as follows: One member appointed by the Macon County Commission; one member appointed by the member of the Alabama House of Representatives who represents Macon County; one member appointed by the member of the Alabama State Senate who represents Macon County; one member appointed by Tuskegee University; and one member appointed by the governing body of each incorporated municipality in the county. Additional voting members may be appointed to the board of directors by a two-thirds vote of a quorum of the board of directors, provided that the board of directors shall be composed of no more than 13 members. No member of the board of directors shall hold any elected public office. The initial terms of the directors shall be staggered. Two members, the one appointed by the member of the House of Representatives...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-90.01.htm - 3K - Match Info - Similar pages
45-47-250
Section 45-47-250 Definitions. When used in this article, the following words and phrases shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) AUTHORITY. The Marion County Public Water Authority, a public corporation organized pursuant to this article. (2) BOARD. The Board of Directors of the Marion County Public Water Authority. (3) BONDS. Bonds, notes, and certificates representing an obligation to pay money. (4) CONCISE LEGAL DESCRIPTION. A reasonably concise description of a particular geographic area which may be by metes and bounds or by reference to government surveys, recorded maps and plats, municipal, county, or state boundary lines, well-defined landmarks and other monuments, or any combination of the foregoing. (5) COUNTY. Marion County. (6) DIRECTOR. A member of the Board of Directors of the Marion County Public Water Authority. (7) FIRE PROTECTION SERVICE. All services involved in protecting property and life from fires...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-250.htm - 4K - Match Info - Similar pages
5-13B-113
Section 5-13B-113 Suspension or revocation of license; factors. If, after notice and a hearing, the superintendent finds any of the following with respect to a foreign bank which is licensed to establish and maintain an Alabama state branch or Alabama state agency, he or she may issue an order suspending or revoking the license of such foreign bank: (1) That the foreign bank has violated any provision of this article or of any regulation or order issued under this article or any provision of any other applicable law, regulation, or order; (2) That the foreign bank is transacting activities in this state in an unsafe or unsound manner or, in any case, is transacting activities elsewhere in an unsafe or unsound manner; (3) That the foreign bank or any one or more of its Alabama state branches or Alabama state agencies is in an unsafe or unsound condition; (4) That the foreign bank has ceased to operate any of its offices in this state without the prior approval of the superintendent in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-13B-113.htm - 2K - Match Info - Similar pages
11-40-81
Section 11-40-81 Division of territory within police jurisdiction; municipal zoning authority. (a) Any municipality in this state incorporated after 1990, which is located in a county in which another municipality in that county has zoning authority in its police jurisdiction, may divide the territory within its police jurisdiction into business, industrial, and residential zones or districts and, at its option, may provide the kind, character, and use of structures and improvements that may be erected or made within the several zones or districts established and, from time to time, may rearrange or alter the boundaries of the zones or districts and may also adopt ordinances as are necessary to implement and administer this article. It is the intent of this article to grant any municipality to which this article applies full zoning authority within its police jurisdiction to the same extent as the municipality exercises that authority within its corporate limits. (b) This article shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-40-81.htm - 1K - Match Info - Similar pages
45-44-200
Section 45-44-200 Business licenses. The Macon County Commission may set the fees for the issuance of business licenses in the same manner as fees for business licenses are set in any municipality in the county. Macon County may not levy any privilege or license tax that is levied by Article 2, commencing with Section 40-21-50, of Chapter 21 of Title 40. Any additional fees set pursuant to this section shall be collected by the Macon County Commission and deposited in the county general fund. (Act 2011-598, p. 1329, ยง 1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-200.htm - 835 bytes - Match Info - Similar pages
11-50-301
Section 11-50-301 Reorganization and composition. (a) Effective January 1, 2017, the water works board shall be reorganized and composed of the following members: (1) Two of the members shall be appointed by the mayor of the authorizing municipality and four of the members shall be appointed by the municipal governing body of the authorizing municipality. All of these members shall be residents of the authorizing municipality and water customers of the board. (2) One additional board member shall be appointed by the association of mayors in the county where the authorizing municipality is located if there is an organized incorporated countywide association of mayors or by the mayors of the county acting jointly if not. This member shall hereafter be referred to as the board member appointed by the association of mayors. The board member shall reside outside of the corporate limits of the authorizing municipality and shall be a resident of the county where the authorizing municipality...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-301.htm - 1K - Match Info - Similar pages
11-51-90
Section 11-51-90 Municipal business licenses; branch offices; application. (a) All municipalities shall have the following powers: (1) To license any exhibition, trade, business, vocation, occupation, or profession not prohibited by the Constitution or laws of the state which may be engaged in or carried on in the municipality. (2) To fix the amount of licenses, the time for which they are to run, not exceeding one license year, to provide a penalty for doing business without a license, and to charge a fee not exceeding ten dollars ($10) for issuing each license. The issuance fee shall be increased every five license years by the Department of Revenue by an amount equal to the percentage increase, if any, in the U.S. Department of Labor's Producer Price Index during that five-year period, rounded to the nearest dollar, with the base year being 2006. The Department of Revenue shall notify all municipalities and the Alabama League of Municipalities of any such fee increase no later than...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.htm - 14K - Match Info - Similar pages
40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section, the following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION. Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision (1) of subsection (a) of Section 40-17-325, with the exception of those portions of the tax levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections 40-17-140 to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel. (7) LOCAL SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-359.htm - 28K - Match Info - Similar pages
|