|
40-15B-2
Section 40-15B-2 Definitions. In this chapter: (1) "Apportionable estate"
means the value of the gross estate as finally determined for purposes of the estate tax to
be apportioned reduced by: (A) any claim or expense allowable as a deduction for purposes
of the tax; (B) the value of any interest in property that, for purposes of the tax, qualifies
for a marital or charitable deduction or otherwise is deductible or is exempt; and (C) any
amount added to the decedent's gross estate because of a gift tax on transfers made before
death. (2) "Estate tax" means a federal, state, or foreign tax imposed because of
the death of an individual and interest and penalties associated with the tax. The term does
not include an inheritance tax, income tax, or generation-skipping transfer tax other than
a generation-skipping transfer tax incurred on a direct skip taking effect at death. (3) "Gross
estate" means, with respect to an estate tax, all interests in property subject to the
tax. (4) "Person"...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15B-2.htm - 2K - Match Info - Similar pages
45-8-241.28
Section 45-8-241.28 Failure to include tax; absorption or refund of tax. It shall be
unlawful for any person, firm, or corporation engaged in or continuing within Calhoun County
in any business for which a license or privilege tax is required by this subpart to fail or
refuse to add to the price of the service rendered the amount due by the taxpayer on account
of the tax levied by this subpart. Nor shall any person refund or offer to refund all or any
part of the amount collected as tax under this subpart or to absorb such tax or to advertise
directly or indirectly the absorption or refund of such tax or any portion of the same. (Acts
1978, No. 73, p. 1759, ยง9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.28.htm - 980 bytes - Match Info - Similar pages
7-3-110
Section 7-3-110 Identification of person to whom instrument is payable. (a) The person
to whom an instrument is initially payable is determined by the intent of the person, whether
or not authorized, signing as, or in the name or behalf of, the issuer of the instrument.
The instrument is payable to the person intended by the signer even if that person is identified
in the instrument by a name or other identification that is not that of the intended person.
If more than one person signs in the name or behalf of the issuer of an instrument and all
the signers do not intend the same person as payee, the instrument is payable to any person
intended by one or more of the signers. (b) If the signature of the issuer of an instrument
is made by automated means, such as a check-writing machine, the payee of the instrument is
determined by the intent of the person who supplied the name or identification of the payee,
whether or not authorized to do so. (c) A person to whom an instrument is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/7-3-110.htm - 3K - Match Info - Similar pages
38-1-3
Section 38-1-3 Legal representative for handling public assistance payments of incompetents.
If any otherwise qualified applicant for or recipient of public assistance appears to be incapable,
physically or mentally, or both, of managing his public assistance payments, and has no legal
guardian, he, his spouse, father, mother, child, brother or sister, with the consent of the
Department of Human Resources, or the Department of Human Resources may petition the probate
judge for the appointment of a legal representative to handle his public assistance payments
only. The petition shall be accompanied by a certificate in writing of a physician which certificate
shall state that the physician upon examination believes the applicant or recipient to be
physically or mentally, or both, incapable of managing his public assistance payments. The
probate judge shall conduct a hearing for the purpose of appointing a competent person as
legal representative after notice of at least 10 days in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/38-1-3.htm - 3K - Match Info - Similar pages
40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds.
There is levied, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, a privilege or license tax against the person on account
of the business activities and in the amount to be determined by the application of rates
against gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation, (including the State of Alabama and its Alcoholic Beverage Control Board
in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether the institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of the institutions) engaged or continuing within this state, in the business of selling at
retail any tangible personal property whatsoever, including...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-2.htm - 10K - Match Info - Similar pages
40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) There is hereby levied,
in addition to all other taxes of every kind now imposed by law, and shall be collected, as
herein provided, a privilege or license tax against the person on account of the business
activities engaged in and in the amount to be determined by the application of rates against
gross receipts, as follows: Upon every person, firm or corporation engaged or continuing within
this state in the business of contracting to construct, reconstruct or build any public highway,
road, bridge, or street, an amount equal to five percent of the gross receipts derived from
performance of such contracts. The term "gross receipts" is herein defined to include
only those amounts derived and received by the contractor from the performance of such contracts.
(b) The proceeds of the taxes levied by this section, after deduction of the cost of
administration and collection of such taxes, shall be distributed as follows: (1)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-50.htm - 4K - Match Info - Similar pages
43-2-235
Section 43-2-235 Revocation of letters upon proof that supposed decedent is alive -
Distribution of assets. The probate court may revoke the said letters at any time on due and
satisfactory proof that the supposed decedent is in fact alive, after which revocation all
the powers of the administrator shall cease, but all receipts, disbursements of assets and
other acts previously done by him shall remain as valid as if the said letters were unrevoked.
The administrator shall settle an account of his administration, down to the time of such
revocation, and shall transfer all assets remaining in his hands to the person as whose administrator
he had acted or to his duly authorized agent or attorney. Nothing in this article shall validate
the title of any person to any property or money received as widow, next of kin or heir of
such supposed decedent, but the same may be recovered from such person, provided such supposed
decedent shall make due and sufficient legal proof to the court having...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/43-2-235.htm - 1K - Match Info - Similar pages
43-8-292
Section 43-8-292 Filing and delivery of disclaimer. (a) Except as provided in subsection
(c) of this section, if the property or interest has devolved to the disclaimant under
a testamentary instrument or by the laws of intestacy, the disclaimer shall be filed, as to
a present interest, not later than nine months after the death of the deceased owner or deceased
donee of a power of appointment and, if of a future interest, not later than nine months after
the event determining that the taker of the property or interest has become finally ascertained
and his interest is indefeasibly vested. The disclaimer shall be filed in the probate court
of the county in which proceedings for the administration of the estate of the deceased owner
or deceased donee of the power have been commenced or, if they have not been commenced, in
which they could be commenced. A copy of the disclaimer shall be delivered in person or mailed
by registered or certified mail to any personal representative or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/43-8-292.htm - 3K - Match Info - Similar pages
45-11-244.02
Section 45-11-244.02 Authorization of levy of sales tax. (a) The governing body of the
county is authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-244.02.htm - 9K - Match Info - Similar pages
45-11-245.02
Section 45-11-245.02 Authorization of levy of sales tax. (a) The governing body of the
county is authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.02.htm - 9K - Match Info - Similar pages
|