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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For
the purpose of this division, the following terms shall have the respective meanings ascribed
by this section: (1) PERSON or COMPANY. Used interchangeably, includes any individual,
firm, copartnership, association, corporation, receiver, trustee, or any other group or combination
acting as a unit and the plural as well as the singular number, unless the intention to give
a more limited meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama.
(4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit
sales and the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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15-22-1.1
Section 15-22-1.1 Interstate Compact for Adult Offender Supervision. Whereas: The Interstate
Compact for the Supervision of Parolees and Probationers was established in 1937, it is the
earliest corrections "compact" established among the states and has not been amended
since its adoption over 62 years ago; Whereas: This compact is the only vehicle for the controlled
movement of adult parolees and probationers across state lines, and it currently has jurisdiction
over more than a quarter of a million offenders; Whereas: The complexities of the compact
have become more difficult to administer, and many jurisdictions have expanded supervision
expectations to include currently unregulated practices such as victim input, victim notification
requirements, and sex offender registration; Whereas: After hearings, national surveys, and
a detailed study by a task force appointed by the National Institute of Corrections, the overwhelming
recommendation has been to amend the document to bring about...
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45-17-92
Section 45-17-92 Colbert County Tourism and Convention Bureau. (a) This section
shall apply only in Colbert County. (b) The following words and terms as used in this section,
shall have the meanings hereby ascribed to them: "the bureau" means the public corporation
for which this section provides; "the board" means the board of directors
of the authority for which this section provides. (c)(1) There is hereby established
in the county a public corporation for the purposes herein specified, which corporation shall
be vested with the powers conferred upon it by this section. The public corporation
is at times hereinafter referred to as "the bureau." (2) Subject to the conditions
and qualifications hereinafter stated, the name of the corporation shall be the Colbert County
Tourism and Convention Bureau. (d)(1) The bureau shall be authorized and empowered to conduct
programs, including but not limited to programs of information and publicity designed to attract
conventions and tourism to...
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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
27-29-3
Section 27-29-3 Acquisition of control of, or merger with, domestic insurers. (a)(1)
No person other than the issuer shall make a tender offer for or a request or invitation for
tenders of, or enter into any agreement to exchange securities for, seek to acquire, or acquire
in the open market any voting security of a domestic insurer if, after the consummation thereof,
such person would, directly or indirectly, or by conversion or by exercise of any right to
acquire, be in control of such insurer, and no person shall enter into an agreement to merge
with or otherwise to acquire control of a domestic insurer, or any person controlling a domestic
insurer unless, at the time any such offer, request, or invitation is made or any such agreement
is entered into, or prior to the acquisition of such securities if no offer or agreement is
involved such person has filed with the commissioner and has sent to such insurer a statement
containing the information required by this section and such...
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34-41-5
Section 34-41-5 Powers of board. (a) The board shall elect from its membership a chair,
a vice chair, and a secretary-treasurer. The board shall adopt rules to govern its proceedings.
A majority of the appointed membership of the board shall constitute a quorum for all meetings.
(b) The board shall, by regulation, adopt an administrative code and a code of professional
conduct, which shall be published by the board and distributed to every applicant for licensing
and to every licensee under this chapter. The publication shall constitute due notice to all
applicants and licensees. The board shall solicit comments from the profession at large concerning
these codes and may revise and amend the codes. (c) The board shall have the authority to
prepare, administer, and grade oral or written examinations, or both, as required or permitted
by this chapter to test an applicant's academic preparation and ability to apply such training
to the public practice of geology. The board may take any...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby
approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article
I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state
and local tax liability of multistate taxpayers, including the equitable apportionment of
tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility
in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance
in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative
taxation. Article II. Definitions. As used in this compact: 1. "State" means a state
of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory
or possession of the United States. 2. "Subdivision" means any governmental unit
or special district of a state. 3. "Taxpayer" means any corporation, partnership,
firm,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
9-16-83
Section 9-16-83 Permits - Contents of application; reclamation plan; copy of application
filed for public inspection; insurance; blasting plan. (a) Each application for a surface
coal mining reclamation permit under this article shall be accompanied by a fee as determined
by the regulatory authority, but not to exceed the anticipated cost of reviewing, administering,
and enforcing the permit. In no event shall the permit fee be less than one thousand dollars
($1,000). The regulatory authority shall develop procedures to enable the cost of the fee
to be paid over the life of the mine. The life of the mine means the term of the permit and
the time required to successfully complete all surface coal mining and reclamation activities
and obtain a full release of the performance bond for each bonded area. (b) The permit application
shall be submitted in a format prescribed by and satisfactory to the regulatory authority
and shall contain, among other things, all of the following: (1) The...
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9-17-105
Section 9-17-105 Permits; LP-Gas Recovery Fund; proof of insurance; surety bond; Liquefied
Petroleum Gas Board Personal Bond Fund; change of name. (a) The board may issue permits to
any person, who is a citizen of the United States or, if not a citizen of the United States,
is legally present in the United States with appropriate documentation from the federal government,
to engage in or continue the business of selling, distributing, storing, or transporting liquefied
petroleum gases and to engage in or continue the business of installing, servicing, repairing,
removing, or adjusting liquefied petroleum gas containers, tanks, or systems or to perform
magnetic, hydrostatic, visual, or X-ray inspections of liquefied petroleum gas storage containers,
cargo tanks, motor fuel containers, and cylinders in the State of Alabama; and to prescribe
the requirements of any person to obtain the permits. The board may revoke any permit issued,
for cause, in the opinion of the board. (b) The permits...
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9-11-53.5
Section 9-11-53.5 Resident seven-day trip saltwater fishing license. A person who has
been a bona fide resident of this state for a period of not less than 90 days next preceding
and who is age 16 years through 64 years, who is otherwise required to obtain a resident annual
saltwater fishing license pursuant to Section 9-11-53.1, may, in lieu thereof, purchase
a resident seven-day trip saltwater fishing license which shall entitle the person to engage
in the same activities authorized under a license provided in Section 9-11-53.1, but
only during those hours occurring during the then current license year for a period not to
exceed 168 consecutive hours from the beginning date and time, as selected and designated
by the licensee to the issuing agent at the time of issuance. The cost of the license shall
be eight dollars ($8), plus a one dollar ($1) issuance fee, which fees shall be subject to
adjustment as provided for in Section 9-11-69. The license fees shall be deposited
into the...
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