|
40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-3.htm - 19K - Match Info - Similar pages
11-89C-4
Section 11-89C-4 Powers of public corporation; requirements for development or adoption of
rules, procedures, ordinances, etc. (a) When expressly required to comply with storm water
laws, any public corporation created pursuant to this chapter shall have the following powers:
(1) To establish, maintain, and operate an organizational structure pursuant to this chapter,
its original or amended certification, and its bylaws or other rules of procedure, that will
enable it to implement the storm water laws for and on behalf of any governing body that exercises
the option to participate in or with a public corporation, provided that no new or greater
authorities or powers other than those specifically granted to the governing bodies are conferred
upon any public corporation formed pursuant to this chapter. Except for the authority provided
in subdivision (20), authority to enforce the storm water laws is retained wholly and exclusively
to the governing bodies and may not be further...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-89C-4.htm - 10K - Match Info - Similar pages
40-20-2
Section 40-20-2 Levy and amount of tax upon business of producing or severing oil or gas from
soil, etc., generally. (a)(1) There is hereby levied, to be collected hereafter, as herein
provided, annual privilege taxes upon every person engaging or continuing to engage within
the State of Alabama in the business of producing or severing oil or gas, as defined herein,
from the soil or the waters, or from beneath the soil or the waters, of the state for sale,
transport, storage, profit, or for use. The amount of such tax shall be measured at the rate
of eight percent of the gross value of the oil or gas at the point of production except as
provided in subsequent subdivisions of this subsection. Provided, however, that the tax on
offshore production, produced from depths greater than 8,000 feet below mean sea level, shall
not be computed as a percentage of gross value at the point of production, as provided in
this article, but shall be computed as a percentage of gross proceeds, as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-2.htm - 8K - Match Info - Similar pages
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
15-8-150
Section 15-8-150 Contents; sufficiency; use of analogous forms. The forms of indictment set
forth in this section in all cases in which they are applicable, are sufficient, and analogous
forms may be used in other cases. (1) CAPTION, COMMENCEMENT AND CONCLUSION GENERALLY. The
State of Alabama,) Circuit court, ___ session, ___) 20___ The grand jury of said county charge
that, before the finding of this indictment, etc. (describing the offense as in the following
forms), against the peace and dignity of the State of Alabama. E.F.J.,District Attorney of
the ______ circuit. (2) ADVERTISING, ETC., UNREGISTERED SECURITIES. A. B. did, contrary to
law, and subsequent to the ____ day of ____, 20__, advertise (or otherwise describing the
unlawful act) in this state for the purpose of inducing or securing subscriptions to or sales
of the capital stock of the X. Y. company (or otherwise describing the security so advertised),
which said stock (or other security) had not then...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/15-8-150.htm - 33K - Match Info - Similar pages
27-60-2
Section 27-60-2 Interstate Insurance Product Regulation Compact. The State of Alabama hereby
agrees to the following interstate compact known as the Interstate Insurance Product Regulation
Compact: ARTICLE I. PURPOSES. The purposes of this compact are, through means of joint and
cooperative action among the compacting states: 1. To promote and protect the interest of
consumers of individual and group annuity, life insurance, disability income, and long-term
care insurance products; 2. To develop uniform standards for insurance products covered under
the compact; 3. To establish a central clearinghouse to receive and provide prompt review
of insurance products covered under the compact and, in certain cases, advertisements related
thereto, submitted by insurers authorized to do business in one or more compacting states;
4. To give appropriate regulatory approval to those product filings and advertisements satisfying
the applicable uniform standard; 5. To improve coordination of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-60-2.htm - 45K - Match Info - Similar pages
23-2-157
Section 23-2-157 Lease, grant, etc., of county, city, etc., property to authority. All counties,
cities, towns, and other political subdivisions and all public departments, agencies, and
commissions of the State of Alabama, notwithstanding any contrary provision of law, are hereby
authorized and empowered to lease, lend, grant, or convey to the authority at its request,
upon such terms and conditions as the proper authorities of such counties, cities, towns,
political subdivisions and departments, agencies, or commissions of the state may deem reasonable
and fair, and without the necessity for any advertisement, order of court or other action
or formality, other than the regular and formal action of the authorities concerned, any real
property which may be necessary or convenient to the effectuation of the authorized purposes
of the authority, which real property may include public roads and other real property already
devoted to public use. (Acts 1980, No. 80-691, p. 1377, ยง17.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-2-157.htm - 1K - Match Info - Similar pages
11-92-5
Section 11-92-5 Sale, etc., by municipalities or counties of property or interests in property;
ownership of parks by municipalities or counties. (a) Any municipality or county shall have
the power to sell and grant options to acquire any property or interest in property acquired
under the provisions of this chapter. (b) The sales price of any part of an industrial park
shall be no less than the greater of the consideration for purchase paid by the participants
plus the cost of all improvements made in the development of the property and the costs of
financing the acquisition and development, other than interest on any warrants, prorated on
the basis of the acreage involved, or the then fair market value of the property to be sold
as determined by an appraisal filed with each participant by a real estate appraiser whose
appraisals are accepted by local lending institutions. (c) It is not the intention of this
chapter to authorize any county or municipality to take permanent title to an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-92-5.htm - 1K - Match Info - Similar pages
11-85-57
Section 11-85-57 Joint planning agreements, etc., with adjoining counties, municipalities,
etc., authorized; changes of boundaries of regional planning and development districts to
include adjacent counties. (a) Commissions formed pursuant to this article shall have the
authority to enter into joint planning agreements, contracts, or programs with adjacent counties,
municipalities situated in adjacent counties, or adjacent regional planning and development
commissions. (b) If the Governor should determine that it is desirable to change the boundaries
of regional planning and development districts which have been defined and designated pursuant
to this article to include an adjacent county or counties within such district or districts,
he shall have the authority to do so in the manner and form set forth in Section 11-85-51;
provided, however, that the criteria or requirements set forth in subsection (b) of Section
11-85-51 with respect to population and numbers of contiguous counties...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-85-57.htm - 1K - Match Info - Similar pages
11-80-7
Section 11-80-7 Authority of municipalities, counties, public corporations, boards of education,
etc., with respect to letters of credit as security for bonds, notes, etc. Any municipality,
county, public corporation, city or county board of education, the State Board of Education,
or any other entity organized pursuant to authorization, determination finding or other action
by any municipality or municipalities, or county or counties, or the governing body of any
one or more thereof, or any public officer or officers of the State of Alabama, is hereby
authorized: (1) To acquire a letter or letters of credit as security for any bonds, notes,
warrants, or other evidences of indebtedness or securities; (2) To pledge such letter or letters
for the benefit of such bonds, notes, warrants, or other evidences of indebtedness or securities;
(3) To pay the premium or premiums on such letter or letters from the proceeds of any such
bonds, notes, warrants, or other evidences of indebtedness or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-80-7.htm - 1K - Match Info - Similar pages
|