40-18-24
Section 40-18-24 Taxation of subchapter K entity. (a) The amount of income, deduction, gain, loss, or credit includable or deductible by an owner of an interest in a subchapter K entity shall be determined in accordance with subchapter K of the Internal Revenue Code, 26 U.S.C. ยงยง 701-761. (b) For purposes of computing its net income, a subchapter K entity shall add back otherwise deductible interest expenses and costs and intangible expenses and costs directly or indirectly paid, accrued or incurred to, or in connection directly or indirectly with, one or more direct or indirect transactions, with one or more related members, except to the extent the subchapter K entity shows, upon request by the commissioner, that the corresponding item of income was in the same taxable year: (1) subject to a tax based on or measured by the related member's net income in Alabama or any other state of the United States, or (2) subject to a tax based on or measured by the related member's net income...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-24.htm - 4K - Match Info - Similar pages
40-18-402
Section 40-18-402 Renewal of Alabama Commission. (a) There is hereby created the Renewal of Alabama Commission. (b) The commission shall be comprised of all of the following persons: (1) The Director of Finance, or his or her designee. (2) The Secretary of Commerce, or his or her designee. (3) The Chair of the House Ways and Means Education Committee, or its successor committee, if any, or his or her designee. (4) The Chair of the Senate Finance and Taxation Education Committee, or its successor committee, if any, or his or her designee. (5) Three persons appointed by the Governor, at least one of whom shall be a resident of an area of the state the source of whose primary power supply is the Tennessee Valley Authority or its lawfully authorized distributor. (6) One person appointed by the Speaker of the House, who shall be an employee, board member, or trustee of an Alabama public community college or four-year institution of higher education. (7) One person appointed by the President...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-402.htm - 4K - Match Info - Similar pages
40-23-190
Section 40-23-190 Conditions for Remote Entity Nexus. (a) An out-of-state vendor has substantial nexus with this state for the collection of both state and local use tax if: (1) The out-of-state vendor and an in-state business maintaining one or more locations within this state are related parties; and (2) The out-of-state vendor and the in-state business use an identical or substantially similar name, tradename, trademark, or goodwill, to develop, promote, or maintain sales, or the in-state business and the out-of-state vendor pay for each other's services in whole or in part contingent upon the volume or value of sales, or the in-state business and the out-of-state vendor share a common business plan or substantially coordinate their business plans, or the in-state business provides services to, or that inure to the benefit of, the out-of-state business related to developing, promoting, or maintaining the in-state market. (b) An out-of-state vendor that is an eligible seller...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-190.htm - 3K - Match Info - Similar pages
45-2-244.183
Section 45-2-244.183 Monthly installments of taxes; statements of gross proceeds; disposition of funds; violations. (a) The privilege license tax levied hereunder, except where otherwise provided, shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the privilege license tax accrues. On or before such twentieth day, every person on whom the amounts levied hereunder are imposed shall render to the county, on a form or forms prescribed by the county commission or State Department of Revenue, a true and correct statement showing the gross proceeds of his or her business for the next preceding month, the amount of gross proceeds which are not subject to the privilege license tax, or are not to be used as a measurement of the amounts due by such person and the nature thereof, together with such other information as the county commission may require, and at the time of making such monthly report such person shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.183.htm - 5K - Match Info - Similar pages
45-23A-22
Section 45-23A-22 Television cable system. (a) The provisions of this section shall apply only to the City of Daleville in Dale County. (b) The municipal corporation of the City of Daleville in Dale County shall have the right to establish, purchase, construct, maintain, and operate a television cable system and to furnish television cable service to their residents and residents of surrounding territory. (c) The municipal corporation is authorized to construct, lease, purchase, or otherwise acquire television lines or cables for the furnishing of television service from any point in this state or any other state to the municipal corporation and surrounding territory. (d) For the purposes of this section such municipal corporation may exercise the right of eminent domain. Such eminent domain proceedings shall be conducted in the manner now provided by law. (e)(l) In payment for the purchase, construction, acquisition, extension, or maintenance of the television cable system, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23A-22.htm - 4K - Match Info - Similar pages
8-19-5
Section 8-19-5 Unlawful trade practices. The following deceptive acts or practices in the conduct of any trade or commerce are hereby declared to be unlawful: (1) Passing off goods or services as those of another, provided that this section shall not prohibit the private labeling of goods or services. (2) Causing confusion or misunderstanding as to the source, sponsorship, approval, or certification of goods or services. (3) Causing confusion or misunderstanding as to the affiliation, connection, or association with, or certification by another, provided that this section shall not prohibit the private labeling of goods or services. (4) Using deceptive representations or designations of geographic origin in connection with goods or services. (5) Representing that goods or services have sponsorship, approval, characteristics, ingredients, uses, benefits, or qualities that they do not have or that a person has sponsorship, approval, status, affiliation, or connection that he or she does...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-19-5.htm - 12K - Match Info - Similar pages
8-35-2
Section 8-35-2 Security freeze on credit report. (a) A consumer may place a security freeze on the consumer's credit report by making a request in writing by certified mail to a consumer credit reporting agency. No later than August 31, 2012, a consumer credit reporting agency shall make available to consumers an Internet based method of requesting a security freeze and a toll-free telephone number for consumers to use to place a security freeze, temporarily lift a security freeze, or completely remove a security freeze. A security freeze shall prohibit, subject to exceptions in subsection (m), the consumer credit reporting agency from releasing the consumer's credit report or credit score without the prior express authorization of the consumer as provided in subsection (d) or (e). Nothing in this subsection shall prevent a consumer credit reporting agency from advising a third party that a security freeze is in effect with respect to the consumer's credit report. (b) A consumer credit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-35-2.htm - 12K - Match Info - Similar pages
8-6-8
Section 8-6-8 Registration of securities - Registration statement; conditions precedent; bond; notice of action; fees; quarterly reports and financial statements; discharge from supervision. (a) A registration statement on securities may be filed by the issuer, any other person on whose behalf the offering is to be made, or a registered dealer. Any document filed under this article within five years preceding the filing of a registration statement may be incorporated by reference in the registration statement to the extent that the document is currently accurate. The commission may permit, by rule or otherwise, the omission of any item of information or document from any registration statement. (b) The Securities Commission may require as a condition of registration by qualification or coordination that: (1) proceeds from the sale of the registered security be impounded until the issuer receives a specified amount, or (2) any security issued within the past three years, or to be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-6-8.htm - 8K - Match Info - Similar pages
9-8-22
Section 9-8-22 State Soil and Water Conservation Committee. (a) There is hereby established, to serve as an agency of the state and to perform the functions conferred upon it in this article, the State Soil and Water Conservation Committee. (b) This committee shall consist of nine persons: The Director of the State Cooperative Agricultural Extension Service, the Director of the State Agricultural Experiment Station, the Supervisor of Vocational Agricultural Education and six members who are soil and water conservation district supervisors, to be appointed by the Governor, one such appointive member from each of the six major geographical areas of the state as such areas are designated on January 1, 1972, by the State Association of Soil and Water Conservation district supervisors. The appointive members of the committee shall hold office for a term of three years and until their successors are appointed. Such members shall be appointed by the Governor from a list containing the names...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-8-22.htm - 6K - Match Info - Similar pages
11-65-20
Section 11-65-20 Terms of operator's license. (a) An operator's license issued under this chapter, whether for horse racing and pari-mutuel wagering thereon or for greyhound racing and pari-mutuel wagering thereon, shall be for an initial period of 20 years, but shall be subject to renewal as provided in this section. A commission shall have no power to modify the terms of an operator's license, once issued, without the prior written consent of the holder of such license. An operator's license shall be reviewed annually, but such license shall be revocable by the commission only if the holder thereof shall not be in compliance with the provisions of this chapter or the valid rules, regulations and orders of the commission and such noncompliance shall have continued for 60 days after written notice shall be given to such holder by the commission stating the circumstances of noncompliance and demanding corrective action. (b) A commission issuing an operator's license shall state therein...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-20.htm - 16K - Match Info - Similar pages
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