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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
27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus Lines Insurance
Multi-State Compliance Compact Act is enacted into law and entered into with all jurisdictions
mutually adopting the compact in the form substantially as follows: PREAMBLE WHEREAS, with
regard to Non-Admitted Insurance policies with risk exposures located in multiple states,
the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted and
Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection
Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject
to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any
law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted
Insurance sold to, solicited by, or negotiated with an insured whose Home State is another
State shall be preempted with respect to such application;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-61-1.htm - 62K - Match Info - Similar pages
27-29-13
Section 27-29-13 Judicial review of actions by commissioner; petition for mandamus against
same. (a) Any person aggrieved by any act, determination, rule, regulation, or order or any
other action of the commissioner pursuant to this chapter may appeal therefrom within 30 days
after such action, determination, rule, or regulation is taken or issued, in accordance with
the provisions of Section 27-2-32, except that the court shall conduct its review without
a jury and by trial de novo; provided, however, that all the parties, including the commissioner,
may stipulate that the review shall be confined to the record. Portions of the record may
be introduced by stipulation into evidence in a trial de novo as to those parties so stipulating.
(b) The filing of an appeal pursuant to this section shall stay the application of any such
rule, regulation, order, or other action of the commissioner to the appealing party unless
the court, after giving such party notice and an opportunity to be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-29-13.htm - 1K - Match Info - Similar pages
40-25-4.1
Section 40-25-4.1 Wholesalers and distributors to affix stamps. (a) Notwithstanding any other
laws, the only persons or businesses who may be licensed to buy and affix the tax stamps of
the Alabama Department of Revenue required by law to packages of tobacco products are wholesalers
and distributors who buy the tobacco products direct from the manufacturer, or an affiliate
of the manufacturer, except that the manufacturer of the product may be allowed to affix the
stamps to a tobacco product for the following purposes: (1) Trademark registration. (2) Promotions
of the product. (3) Test-marketing the product. (b) In order for a manufacturer to affix tax
stamps to a tobacco product for a purpose described in subsection (a), the manufacturer shall
give at least four weeks written notice to the Commissioner of the Department of Revenue of
such intention along with full details of the exceptional event, including, but not limited
to: (1) The nature of the promotion. (2) The location and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-4.1.htm - 1K - Match Info - Similar pages
2-17-19
Section 2-17-19 Condemnation proceedings generally; disposition of condemned animals or articles;
payment of costs, fees and expenses, etc. (a) Any carcass, part of a carcass, meat or meat
food product or poultry food product of any of the animals or birds subject to inspection
under this chapter or any such animal or bird that is dead, dying, disabled or diseased that
is being transported in intrastate commerce or is held for sale in this state after such transportation
and that is or has been prepared, sold, transported or otherwise distributed or offered or
received for distribution in violation of this chapter or is capable of use as human food
and is adulterated or misbranded or in any other way is in violation of this chapter shall
be liable to be proceeded against and seized and condemned at any time by writ of attachment
for condemnation in any proper court as provided in Section 2-17-30 within the jurisdiction
of which the article or animal is found. Such writ of attachment...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-17-19.htm - 6K - Match Info - Similar pages
27-42-10
Section 27-42-10 Duties and powers of the commissioner; judicial review. (a) The commissioner
shall: (1) Notify the association of the existence of an insolvent insurer not later than
three days after he receives notice of determination of the insolvency. The association shall
be entitled to a copy of any complaint seeking an order of liquidation with a finding of insolvency
against a member company at the time that such complaint is filed with a court of competent
jurisdiction. (2) Upon request of the board of directors, provide the association with a statement
of the net direct written premiums of each member insurer. (b) The commissioner may: (1) Require
that the association notify the insureds of the insolvent insurer and any other interested
parties of the determination of insolvency and of their rights under this chapter. Such notification
shall be by mail at their last known address, where available, but if sufficient information
for notification by mail is not available, notice...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-42-10.htm - 2K - Match Info - Similar pages
27-62-6
Section 27-62-6 Notification of cybersecurity event. (a) Each licensee shall notify the commissioner
as promptly as possible, but in no event later than three business days from a determination
that a cybersecurity event involving nonpublic information that is in the possession of a
licensee has occurred when either of the following criteria has been met: (1) This state is
the state of domicile of the licensee, in the case of an insurer, or this state is the home
state of the licensee, in the case of a producer, as those terms are defined in Section 27-7-1,
and the cybersecurity event has a reasonable likelihood of materially harming a consumer residing
in this state or reasonable likelihood of materially harming any material part of the normal
operation of the licensee. (2) The licensee reasonably believes that the nonpublic information
involves 250 or more consumers residing in this state and the cybersecurity event is either
of the following: a. A cybersecurity event impacting the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-62-6.htm - 7K - Match Info - Similar pages
6-12A-2
Section 6-12A-2 Definitions. For the purposes of this chapter, unless otherwise indicated,
the following terms shall have the meanings respectively ascribed to them by this section:
(1) BRAND FAMILY. All styles of cigarettes sold under the same trade mark and differentiated
from one another by means of additional modifiers or descriptors, including, but not limited
to, menthol, lights, kings, and 100s and includes any brand name (alone or in conjunction
with any other word) trademark, logo, symbol, motto, selling message, recognizable pattern
of colors, or any other indicia of product identification identical or similar to, or identifiable
with, a previously known brand of cigarettes. (2) CIGARETTE. As defined under subdivision
(4) of Section 6-12-2. (3) COMMISSIONER. The Commissioner for the Department of Revenue for
the State of Alabama. (4) DISTRIBUTOR. A person, wherever resident or located, who purchases
non-tax-paid cigarettes and stores, sells, or otherwise disposes of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-12A-2.htm - 2K - Match Info - Similar pages
2-28-7
Section 2-28-7 Denial or revocation of permits by commissioner and appeals therefrom. Upon
determination by the commissioner that any person certified or having a permit issued under
the provisions of this chapter or any person who has applied for such certification or a permit
has violated or failed to comply with any of the provisions or requirements of this chapter
or any rules and regulations promulgated thereunder, the commissioner shall be authorized
to revoke such certification or permit, or both, or he shall refuse to issue a certification
or a permit, or both, to an applicant therefor. The performance of unauthorized work not covered
by a permit, making misrepresentations or any fraudulent practices, failure to perform a contract,
failure to have in its employ, when required, a certified operator or branch supervisor or
use or continued use of ineffective methods or materials shall also be valid grounds for revocation
of a certification or a permit; provided, however, that no...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-28-7.htm - 3K - Match Info - Similar pages
2-17-20
Section 2-17-20 Refusal or withdrawal of inspection as to establishments deemed unfit to engage
in business because of convictions based upon acquisition, distribution, etc., of unwholesome,
mislabeled or deceptively packaged food, etc.; appeals from determination and order of commissioner.
The commissioner may for such period or indefinitely, as he deems necessary to effectuate
the purposes of this chapter, refuse to provide or withdraw inspection service under this
chapter with respect to any establishment if he determines, after opportunity for a hearing
is accorded to the applicant for or recipient of such service, that such applicant or recipient
is unfit to engage in any business requiring inspection under this chapter because the applicant
or recipient or anyone responsibly connected with the applicant or recipient has been convicted
in any federal or state court of any felony or of one or more violations of any law other
than a felony based upon the acquiring, handling or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-17-20.htm - 2K - Match Info - Similar pages
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