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40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements;
taxpayer notification. (a) The Department of Revenue, a governing body of a self-administered
county or municipality, or an agent of such a municipality or county may not conduct an examination
of a taxpayer's books and records for compliance with applicable sales, use, rental, or lodgings
tax laws except in accordance with this section and with the Alabama Taxpayers' Bill of Rights
and Uniform Revenue Procedures Act. (b) Additional sales, use, rental, or lodgings tax may
be assessed by the Department of Revenue, a governing body of a self-administered county or
municipality, or an agent of such a municipality or county within any applicable period allowed
pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously
been entered by the Department of Revenue, a governing body of a self-administered county
or municipality, or an agent of such a municipality...
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11-98-13.1
Section 11-98-13.1 Permanent Oversight Commission on 911. (a) The Permanent Oversight Commission
on 911 is established. The commission shall do the following: (1) Study the operational and
financial condition of the current 911 systems within the State of Alabama and publish a report
detailing the same. (2) Study the rate charged for 911 services and make recommendations to
the board regarding adjustments to the rate. (3) Develop recommendations for the most efficient
and effective delivery of 911 services in Alabama over both the long- and short-term. (4)
Study the charges levied by each telecommunications provider to each communications district
for both data base and network charges. (5) Develop legislation necessary to implement its
long-term 911 plan. (6) Report its findings, recommendations, and proposed legislation to
the Legislature prior to the last day of the 2014 Regular Session. (b) The commission shall
remain in place until the later of the end of the 2014 Regular Session...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-98-13.1.htm - 9K - Match Info - Similar pages
45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-242.htm - 11K - Match Info - Similar pages
40-18-412
Section 40-18-412 (Per Section 40-18-416, this section is repealed following the close of fiscal
year 2020) Approval of applications; agreements. (a) Following a review, if the Department
of Commerce should approve the application provided in Section 40-18-411(a), it shall forward
the application to the Renewal of Alabama Commission. (b) The Renewal of Alabama Commission
shall consider the application and shall approve it if it deems it worthy of approval. As
to improvements at industrial sites, the commission shall give preference to sites with at
least 1,000 acres of available space. As to applications for projects located in communities
which have the potential to provide additional funding separate from the Growing Alabama Credits,
the commission shall take into consideration whether such separate funding is to be provided
to the project which is the subject of the application. Meetings of the commission are subject
to Chapter 25A of Title 36. Notwithstanding the foregoing, the...
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40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) BUSINESS. All activities relating
to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons for use or
consumption in industrial processes and not primarily for human consumption. (4) GROSS RECEIPTS.
The value proceeding or accruing from the furnishing of utility services, all receipts actual
and accrued, without any deduction on account of the cost of the utility services sold, the
cost of the materials used, labor or service cost, interest paid, or any other expense whatever,
and without any deductions on account of losses. (5) GROSS SALES. The value proceeding or
accruing from the furnishing of utility services, and including the proceeds from the sale
of any utility services handled on consignment by the taxpayer,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-100.htm - 12K - Match Info - Similar pages
34-9-6.1
Section 34-9-6.1 Mobile dental facilities or portable dental operations. (a) For purposes of
this section, the following words have the following meanings: (1) DENTAL HOME. The dental
home is the ongoing relationship between the dentist and the patient, inclusive of all aspects
of oral health care, delivered in a comprehensive, continuously accessible, coordinated, and
family-centered way. (2) MOBILE DENTAL FACILITY. Any self-contained facility in which dentistry
or dental hygiene is practiced which may be moved, towed, or transported from one location
to another. (3) OPERATOR. A person licensed to practice dentistry in this state or an entity
which is approved as tax exempt under Section 501(c)(3) of the Internal Revenue Code which
employs dentists licensed in the state to operate a mobile dental facility or portable dental
operation. (4) PORTABLE DENTAL OPERATION. The use of portable dental delivery equipment which
is set up on site to provide dental services outside of a mobile...
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41-14A-7
Section 41-14A-7 Disciplinary actions against qualified public depositories for violations
of this chapter. (a) The board of directors shall have the authority to establish by rule
or regulation conditions and procedures under which qualified public depositories may be suspended
or disqualified and assessed administrative penalties in lieu of suspension or disqualification
for violations of this chapter or violations of the board's standards, rules, regulations,
and orders pursuant to this chapter. The State Treasurer shall have the authority to require
that qualified public depositories violating this chapter or any of the board's standards,
rules, regulations, and orders make restitution, with interest at the legal rate, for losses
of public depositors or to the Loss Payment Fund, and to issue cease and desist orders against
any qualified public depository violating or believed to be violating any provisions of this
chapter or any of the board of directors' or the State Treasurer's...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-14A-7.htm - 6K - Match Info - Similar pages
7-9A-102
Section 7-9A-102 Definitions and index of definitions. (a) Article 9A definitions. In this
article: (1) "Accession" means goods that are physically united with other goods
in such a manner that the identity of the original goods is not lost. (2) "Account,"
except as used in "account for," means a right to payment of a monetary obligation,
whether or not earned by performance, (i) for property that has been or is to be sold, leased,
licensed, assigned, or otherwise disposed of, (ii) for services rendered or to be rendered,
(iii) for a policy of insurance issued or to be issued, (iv) for a secondary obligation incurred
or to be incurred, (v) for energy provided or to be provided, (vi) for the use or hire of
a vessel under a charter or other contract, (vii) arising out of the use of a credit or charge
card or information contained on or for use with the card, or (viii) as winnings in a lottery
or other game of chance operated or sponsored by a State, governmental unit of a State, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/7-9A-102.htm - 29K - Match Info - Similar pages
12-15-202
Section 12-15-202 Rights of the child. (a) Rights of the child when taken into custody. When
a child is taken into custody, the person taking the child into custody shall inform the child
of all of the following, in language understandable to the child: (1) The reason that the
child is being taken into custody. (2) That the child has the right to communicate with his
or her parent, legal guardian, or legal custodian whether or not that person is present. If
necessary, reasonable means will be provided for the child to do so. (3) The child has the
right to communicate with an attorney. If the child does not have an attorney, one will be
appointed for him or her. If the child has an attorney who is not present, reasonable means
shall be provided for the child to communicate with the attorney. (b) Rights of the child
before being questioned while in custody. Before the child is questioned about anything concerning
the charge on which the child was taken into custody, the person asking the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-15-202.htm - 8K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
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