40-12-10
Section 40-12-10 License inspectors generally; when taxes due and payable; collection and distribution of penalties and citation fees on delinquent licenses. (a) The county commission of each county is hereby authorized and empowered to appoint a license inspector. (b) It shall be the duty of the license inspector to scrutinize the records and stubs kept in the office of the probate judge and also to examine the license records of each city or town located in the county or counties of which he has been appointed license inspector; and, if it shall be reported to any license inspector or come to his knowledge that any person, persons, firms, or corporations have failed or refused to take out a license for a business or occupation for which a license is required by the state or have failed or refused to take out a license for operating any motor vehicle or trailer for which a license is required by law, the license inspector shall thereupon cite such delinquent to appear before the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-10.htm - 6K - Match Info - Similar pages
40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete set of records, books, and other information sufficient to allow the department to determine the correct amount of value or correct amount of any tax, license, permit, or fee administered by the department, or other records or information as may be necessary for the proper administration of any matters under the jurisdiction of the department. The books, records, and other information shall be open and available for inspection by the department upon request at a reasonable time and location. (2) The department may examine and audit the records, books, or other relevant information maintained by any taxpayer or other person for the purpose of computing and determining the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
41-15B-2.2
Section 41-15B-2.2 Allocation of trust fund revenues. (a) For each fiscal year, beginning October 1, 1999, contingent upon the Children First Trust Fund receiving tobacco revenues and upon appropriation by the Legislature, an amount of up to and including two hundred twenty-five thousand dollars ($225,000), or equivalent percentage of the total fund, shall be designated for the administration of the fund by the council and the Commissioner of Children's Affairs. (b) For the each fiscal year, beginning October 1, 1999, contingent upon the Children First Trust Fund receiving tobacco revenues, the remainder of the Children First Trust Fund, in the amounts provided for in Section 41-15B-2.1, shall be allocated as follows: (1) Ten percent of the fund shall be allocated to the Department of Public Health for distribution to one or more of the following: a. The Children's Health Insurance Program. b. Programs for tobacco control among children with the purpose being to reduce the consumption...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-15B-2.2.htm - 22K - Match Info - Similar pages
45-45-201.19
Section 45-45-201.19 License inspector - Powers and duties. It shall be the duty of the license inspector to scrutinize the records and stubs kept in the office of the county license department and also to examine the license records of each city or town located in the county of which he or she has been appointed license inspector, and if it shall be reported to the license inspector or come to his or her knowledge that any person, persons, firms, or corporations have failed or refused to take out a license for a business or occupation for which a license is required by the state, or have failed or refused to take out a license for operating any motor vehicle or trailer for which license is required by law, the license inspector shall thereupon cite such delinquent to appear before the license inspector at the courthouse of the county in which the citation is issued and show cause why the license or privilege tax required by law has not been paid, and at the same time shall file with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.19.htm - 6K - Match Info - Similar pages
45-37A-51.03
Section 45-37A-51.03 Board of managers. (a)(1) In order to assure representation of all participants of this system, there shall be a board of managers of five members for the administration, management, and control of the supplemental pension system, including administration, management, control, acquisition, and disbursement of the fund. The board shall consist of the president of the governing body of the city, who shall be chair of the board, and four associate members, designated respectively as Member No. 1, Member No. 2, Member No. 3, and Member No. 4. (2) Member No. 1 shall be appointed by the Jefferson County Personnel Board and shall be a person who at the time of appointment has had five or more consecutive years immediately preceding his or her appointment and has been an officer of, or the occupant of an executive position in insurance, actuarial, investment, banking, or as a certified public accountant and shall serve for a term of four years. Should the appointed Member...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-51.03.htm - 11K - Match Info - Similar pages
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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
45-49A-63.41
Section 45-49A-63.41 Military service. (a) If a member shall have been absent from service as a uniformed officer because of service in the uniformed services of the United States and if he or she shall have returned to service as a uniformed officer having applied to return while his or her reemployment rights were protected by law, that absence shall not count as a break in service. (b) If the member who returns to service as a uniformed officer in accordance with subsection (a) makes the contributions that would have been required by Section 45-49A-63.102 had he or she not been in the uniformed services, his or her period of service in the uniformed services shall be counted as service. The member may make those contributions at any time within a period beginning on his or her return to service as a uniformed officer which is equal to three times his or her period of service in the uniformed services, but not longer than five years. For purposes of determining the amount of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49A-63.41.htm - 2K - Match Info - Similar pages
16-13-281
Section 16-13-281 Average salaries to match national average; funding; compliance. (a) The average salary of Alabama teachers, including the State Minimum Salary Schedule, local salary supplementals, state incentive pay such as National Board of Professional Teaching Standards certification, and any other salary compensation paid to Alabama teachers, shall be increased to the national average for teacher salaries as provided in this article. Beginning in the fiscal year 2001-2002, and continuing each fiscal year thereafter until such time as the Alabama teacher salary average has reached the national average for teacher salaries, there shall be allocated 41.15 percent of the growth in the Education Trust Fund for teacher salaries. The 41.15 percent of the growth shall not apply to any future new revenue source to the Education Trust Fund, including any revenue generated from an increase in the rate or a substantial change in the base of existing revenue sources. Provided, however, an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-281.htm - 9K - Match Info - Similar pages
45-37A-51.244
Section 45-37A-51.244 Early retirement benefit. Participants in the city and other participating employing entities, except the board of health, having attained age 55 or older and completed 25 or more years of credited service, shall be entitled, upon voluntary retirement, to a monthly retirement benefit equal to 1.85 percent of the monthly final average salary of the participant multiplied by the participant's years of credited service. Subject to Section 45-37A-51.237, the amount of any retirement benefit provided pursuant to this section shall continue to accrue throughout the life of the retiree. Survivors of participants retiring shall receive all survivors' benefits available to normal retirees who are eligible for benefits under Section 45-37A-51.220. (Act 2006-339, p. 851, Art. VI, ยง25.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-51.244.htm - 1K - Match Info - Similar pages
45-49A-63.80
Section 45-49A-63.80 Benefit payments. (a) Benefits payable to a member under Section 45-49A-63.60, Section 45-49A-63.61, or subsection (a) of Section 45-49A-63.62 shall be payable in monthly installments beginning on the first day after the latest of (1) the day the member retires or terminates his or her employment, (2) the board approves the member's benefit, or (3) the member has elected an optional form of benefit in accordance with Section 45-49-63.82; however, if a member's benefit had not commenced by the later of the first day following his or her termination of employment as a uniformed officer or the April 1 following the calendar year in which he or she attains age 70 1/2, he or she shall begin to receive his or her benefit on such date in accordance with Option 1 in Section 45-49A-63.81 if he or she is not married on such date or in accordance with the 50 percent survivor benefit in Option 2 of Section 45-49A-63.81 with his or her spouse as his or her beneficiary if he or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49A-63.80.htm - 2K - Match Info - Similar pages
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