40-23-7
Section 40-23-7 Taxes due monthly; filing of reports; estimated payments authorized; election to file quarterly, semi-annually, or annually; extension of time for making return. (a) The taxes levied under this division, except as otherwise provided in subsection (d), shall be due and payable in monthly installments on or before the 20th day of the month next succeeding the month in which the tax accrues. (b) Except as otherwise provided in subsection (d), on or before the 20th day of each month, every person on whom the taxes levied by this division are imposed shall report to the department, on a form prescribed by the department, a true and correct statement showing such information as the department may require, and shall pay to the department the amount of taxes shown to be due. (c) Any taxpayer liable for taxes under this division whose average monthly state sales tax liability was two thousand five hundred dollars ($2,500) or greater during the preceding calendar year shall make...
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23-1-435
Section 23-1-435 (This section terminates April 26, 2018, if no revenue is created.) Alabama Transportation Rehabilitation and Improvement Program Committee. (a) There is hereby created the Alabama Transportation Rehabilitation and Improvement Program (ATRIP) Committee. The appointing authorities shall coordinate their appointments to assure the committee membership is inclusive and reflects the racial, gender, geographic, urban, rural, and economic diversity of the state. All members of the ATRIP Committee shall be appointed by May 26, 2016, and shall serve until a successor is named. Members of the ATRIP Committee shall consist of: (1) The Director of the State Department of Transportation who shall serve as chair of the ATRIP Committee. (2) The Lieutenant Governor or his or her designee. (3) One member appointed by the President Pro Tempore of the Senate. (4) One member appointed by the Speaker of the House of Representatives. (5) One member appointed by the Association of County...
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45-28-200
Section 45-28-200 Business license or privilege fee. (a) As used in this section, the following words and terms shall have the following meanings unless the context clearly indicates otherwise: (1) BUSINESS. Any activity engaged in by any person with the object of gain, profit, benefit, or advantage, either direct or indirect to the person, including vocations, occupations, callings, and professions. (2) COUNTY. Etowah County. (3) COUNTY COMMISSION. The governing body of Etowah County. (4) LICENSE OR PRIVILEGE FEE. A charge other than a sales or use tax. (5) PERSON. Any natural person, partnership, corporation, firm, association, trust, estate, or other entity. (b) The purpose of this section is to equalize the burden of taxation by authorizing the county commission to impose a license or privilege fee upon persons presently paying no license or privilege fee for the privilege of engaging in certain businesses in the county. The further purpose of this section is to generate additional...
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45-5-141.20
Section 45-5-141.20 Powers and duties; annual dues; board of trustees; referendum election. (a) This section shall apply only in Blount County. (b) A district for the delivery of fire and emergency medical services may be formed in any unincorporated area of the county pursuant to this section subject to the approval of a majority of the qualified electors who vote at a referendum election for that purpose in the proposed district and for the approval of the mandatory annual dues of the district. (c) In order to call for a referendum election for the formation of a district, a petition signed by not less than 20 percent of the registered voters who reside in the proposed district shall be presented to the county commission and the Judge of Probate of Blount County. The petition shall contain an accurate legal description of the proposed area and shall state the name of the proposed district. The petition for the establishment of a district shall be accompanied by a request for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-141.20.htm - 16K - Match Info - Similar pages
11-3A-2
Section 11-3A-2 Powers for public welfare, health, and safety; authorization; scope. (a) Except where otherwise specifically prohibited or provided for either heretofore or hereafter by general law or the constitution of this state and subject to the procedures and limitations set out in this chapter, the county commission of a county may provide for its property and affairs; and for the public welfare, health, and safety of the citizens throughout the unincorporated areas of the county by exercising certain powers for the protection of the county and public property under its control. The powers granted herein to provide for the public welfare, health, and safety of its citizens shall only include the following: (1) Abatement of weeds as a public nuisance as defined in Section 11-67-60. (2) Subject to the provisions of Section 6-5-127, control of animals and animal nuisances. (3) Control of litter as defined in subsection (b) of Section 13A-7-29, or rubbish as defined in subdivision...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3A-2.htm - 7K - Match Info - Similar pages
27-60-2
Section 27-60-2 Interstate Insurance Product Regulation Compact. The State of Alabama hereby agrees to the following interstate compact known as the Interstate Insurance Product Regulation Compact: ARTICLE I. PURPOSES. The purposes of this compact are, through means of joint and cooperative action among the compacting states: 1. To promote and protect the interest of consumers of individual and group annuity, life insurance, disability income, and long-term care insurance products; 2. To develop uniform standards for insurance products covered under the compact; 3. To establish a central clearinghouse to receive and provide prompt review of insurance products covered under the compact and, in certain cases, advertisements related thereto, submitted by insurers authorized to do business in one or more compacting states; 4. To give appropriate regulatory approval to those product filings and advertisements satisfying the applicable uniform standard; 5. To improve coordination of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-60-2.htm - 45K - Match Info - Similar pages
40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information. THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section, it shall be unlawful for any person to print, publish, or divulge, without the written permission or approval of the taxpayer, the return of any taxpayer or any part of the return, or any information secured in arriving at the amount of tax or value reported, for any purpose other than the proper administration of any matter administered by the department, a county, or a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical information pertaining to taxes may be disclosed at the discretion of the commissioner or his or her delegate to the legislative or executive branch of the state. Upon request, the commissioner or his or her delegate may make written disclosure as...
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41-23-140
Section 41-23-140 Definitions; commission created; composition; staff; duties; annual report. (a) For the purposes of this article, the term trail means any form of paved or unpaved trail including freshwater and saltwater paddling trails. The term trail user community includes, but is not limited to, the following: Paved and unpaved trail users, hikers, bicyclists, users of off-highway vehicles, paddlers, equestrians, disabled outdoor recreational users, and commercial recreational interests. (b) There is created within the Alabama Department of Economic and Community Affairs, the Alabama Trails Commission which shall advance development, interconnection, and use of trails in this state and as further provided in this article. The commission shall be composed of the following members: (1) Two members recognized for expertise in trail development, management, or use, appointed by the Governor and representing the trail user community. (2) One member recognized for expertise in trail...
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45-14-244-07
Section 45-14-244-07 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The proceeds from the tobacco tax authorized in Clay County pursuant to Section 45-14-244, and as further provided for in Sections 45-14-244.01 to 45-14-244.03, inclusive, and Section 45-14-244.06, less two percent of the actual cost of collection, which shall be retained by the Department of Revenue, shall be distributed to the Clay County General Fund to be expended as follows: (1) Thirty-two percent to the Alabama Forestry Commission to be utilized for fire protection in the county, as provided in subsection (b). (2) Twenty percent to the Clay County Industrial Development Council. (3) Eighteen percent to the Clay County Animal Shelter. The Clay County Animal Shelter shall annually report to the county commission regarding the expenditure of the funds in the preceding year. (4) Fifteen percent to the Clay...
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45-42A-23.02
Section 45-42A-23.02 Historic preservation commission. A historic preservation commission, hereinafter referred to as the commission, with the following membership, duties, and powers, may be established by ordinance of the governing body: (1) The commission shall be composed of five members. Residents of the historic district or districts shall elect four members and one member shall be a member of the City of Athens governing body designated by it. (2) The members of the commission elected by the residents of the historic district during annual meetings of the historic district association, except the member of the City of Athens governing body, who shall all serve by virtue of, and whose term shall correspond with the term of his of her office, shall serve for terms of four years. At the expiration of the term or the death or resignation of any member, the resulting vacancy shall be filled for the unexpired term of such member by election at the next annual meeting of the historic...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42A-23.02.htm - 4K - Match Info - Similar pages
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