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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
45-37-150.10
Section 45-37-150.10 Bingo games - Age restriction. No person under the age of 18 years
shall be permitted to play any game or games of bingo conducted pursuant to any permit issued
under this article. No person under the age of 18 years shall be permitted to conduct or assist
in the conduct of any game of bingo conducted pursuant to any permit issued under this article.
(Act 80-609, p. 1027, ยง11.)...
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45-37-150.09
Section 45-37-150.09 Bingo games - Management and operation. (a) A person other than
a bona fide member of the permitholder may not participate in the management of bingo. Persons
other than bona fide members of the permitholder may participate in the operation of bingo
as provided by rule of the sheriff. (b) A person may not receive any commission, salary, pay,
profit, or wage for participating in the management or operation of bingo except as provided
by rule of the sheriff. (c) Bingo may not be conducted with any equipment which is not owned,
being purchased, or being rented at a reasonable rate by the permitholder. (d) Prizes given
by any organization for the playing of bingo games shall not exceed five thousand dollars
($5,000) in cash or gifts of equivalent value during any bingo session or seven thousand five
hundred dollars ($7,500) in cash or gifts of equivalent value during any calendar week. (e)
A permitholder may not advertise bingo except to the extent and in the manner...
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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
45-35-150.06
Section 45-35-150.06 Bingo games - Charitable or educational purposes of proceeds. No
less than 100 percent of the net proceeds of a bingo game shall be designated and expended
for charitable or educational purposes. Net proceeds means gross proceeds less reasonable
expenses incurred or paid in connection with the holding, operating, or conducting of bingo.
Reasonable expenses shall not include any expenses related to advertising and any advertising
done shall contain the name of the permit holder. Reasonable expenses shall include the following
bona fide expenses, in reasonable amounts: (1) The purchase or rental of equipment necessary
for conducting bingo and payment of services reasonably necessary for the repair and maintenance
of equipment. (2) Payment of cash prizes or the purchase of prizes of merchandise. (3) Insurance
on the facilities and liability coverage, as is reasonable for the operation of bingo. (4)
Utilities. (5) Janitorial services. (6) The fee required for issuance...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-150.06.htm - 1K - Match Info - Similar pages
45-49-150.01
Section 45-49-150.01 Definitions. As used in this part, the following words shall have
the following meanings as ascribed herein, unless the context clearly indicates otherwise:
(1) BINGO. That game commonly known as bingo where numbers or symbols on a card or paper sheet
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 and
not to exceed two such days in a given week, except for special permit holders. A session
shall commence with the calling of the first number or symbol of the very first game of bingo.
The session shall end with the calling of the final number or symbol of the last game of bingo.
(3) LOCATION. A single building, hall, enclosure, or outdoor area used for the purpose of
playing bingo pursuant to a permit issued under this part. (4) PERMIT HOLDER. A qualified
organization which has been issued a permit pursuant to this part. (5)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-150.01.htm - 2K - Match Info - Similar pages
45-20-150.07
Section 45-20-150.07 Bingo games - Proceeds for charitable or educational purposes.
No less than 100 percent of the net proceeds of a bingo session shall be designated and expended
for charitable or educational purposes. Net proceeds means gross proceeds less reasonable
expenses incurred or paid in connection with the holding, operating, or conducting of bingo
and shall include reasonable expenses for the following: (1) The purchase or rental of equipment
necessary for conducting bingo and payment of services necessary for the repair and maintenance
of equipment. (2) Payment of cash prizes or the purchase of prizes of merchandise. (3) Rental
or mortgage payment on the location at which bingo is conducted. (4) Insurance on the facilities
and liability coverage for the operation of bingo. (5) Utilities. (6) Janitorial services.
(7) The fee required for issuance or reissuance of a permit to conduct bingo. (8) Other reasonable
expenses incurred by the permit holder, not inconsistent with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-150.07.htm - 1K - Match Info - Similar pages
45-37-150.08
Section 45-37-150.08 Bingo games - Disposition of proceeds. The entire net proceeds
of a bingo game shall be devoted exclusively to the lawful purposes of the permitholder. An
item of expense shall not be incurred or paid in connection with the holding, operating, or
conducting of bingo except the following bona fide expenses in reasonable amounts: (1) The
purchase or rental of equipment necessary for conducting bingo and payment of services reasonably
necessary for the repair of equipment. (2) Cash prizes or the purchase of prizes of merchandise.
(3) Rental of the location at which bingo is conducted. When premises owned by permitholder
is destroyed by a natural disaster or any act not the fault of the tenant or property owner,
than the premises may be rented for only one year. (4) Utilities. (5) Janitorial services.
(6) The fee required for issuance or reissuance of a permit to conduct bingo. (7) Other reasonable
expenses incurred by the permitholder, not inconsistent with this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-150.08.htm - 1K - Match Info - Similar pages
9-17-175
Section 9-17-175 Alabama Propane Education and Research Council. (a) The qualified industry
organization shall select members of the council from nominations made by retail marketers
and wholesalers operating in the State of Alabama. Vacancies in the unfinished terms of council
members shall be filled in the same manner as were the original appointments. (b) The council
shall consist of nine members, with six members representing retail marketers, two members
representing wholesalers, and one public member. Other than the public member, council members
shall be full-time employees or owners of businesses in the propane gas industry. No employee
of the qualified industry organization shall serve as a member of the council and no member
of the council may serve concurrently as an officer of the board of directors of the qualified
industry organization or as a member of the Alabama LP Gas Board. Only one person at a time
from any company or its affiliate may serve on the council. (c)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-175.htm - 4K - Match Info - Similar pages
8-22-4
Section 8-22-4 Definitions. The following terms shall have the meanings ascribed to
them in this section unless otherwise stated and unless the context or subject matter
clearly indicates otherwise: (1) PERSON. Any person, firm, association, organization, partnership,
business trust, joint stock company, company, corporation, or legal entity. (2) MOTOR FUEL.
Those products upon which the state excise tax levied, or defined, in Sections 40-17-1 through
40-17-52 and 40-17-170, as amended, is imposed. (3) WHOLESALER. Includes any person qualified
as a wholesaler of motor fuel with the state Revenue Commissioner, and shall also mean and
include any person, other than a buying pool defined herein, wherever resident or located,
who brings or causes to be brought into this state motor fuel purchased directly from the
manufacturer thereof. (4) WHOLESALE DISTRIBUTION. Any person, or the act of any person, including
any affiliate of such person, in commerce within the state, who purchases motor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-22-4.htm - 7K - Match Info - Similar pages
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