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40-14A-1
Section 40-14A-1 Definitions. For purposes of this chapter, the following terms shall mean:
(a) ALABAMA S CORPORATION. An S corporation defined under Section 40-18-160. (b) C CORPORATION.
A corporation other than an Alabama S corporation. (c) CODE. The Internal Revenue Code of
1986, as amended from time to time. (d) CORPORATION. An entity, including a limited liability
company electing to be taxed as a corporation for federal income tax purposes, through which
business can be conducted while offering limited liability to the owners of the entity with
respect to some or all of the obligations of the entity, other than a limited liability entity
or a disregarded entity. The term "corporation" shall include but not be limited
to the following: Corporations, professional corporations, joint stock companies, unincorporated
professional associations, real estate investment trusts, limited liability companies electing
to be taxed as corporations for federal income tax purposes, and all...
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41-10-754
Section 41-10-754 Powers of the authority. The authority shall have, in addition to all other
powers granted to it in this article, all of the following powers: (1) To have succession
by its corporate name until dissolved as herein provided. (2) To institute and defend legal
proceedings in any court of competent jurisdiction and proper venue; provided, however, that
the authority may not be sued in any nisi prius court other than the courts of the county
in which is located the principal office of the authority; and provided further that the officers,
directors, agents, and employees of the authority may not be sued for actions on behalf of
the authority in any nisi prius court other than the courts of the county in which is located
the principal office of the authority. (3) To have and to use a corporate seal and to alter
the seal at pleasure. (4) To establish a fiscal year. (5) To adopt, and from time to time,
amend and repeal, bylaws, rules, and regulations not inconsistent with...
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8-17-271
Section 8-17-271 Definitions. As used in this article, the following terms shall have the following
meanings: (1) AGENT. Any person authorized by the Department of Revenue to purchase and affix
stamps on packages of cigarettes. (2) CIGARETTE. Any of the following: a. Any roll of tobacco
wrapped in paper or in any substance not containing tobacco. b. Any roll of tobacco wrapped
in any substance containing tobacco which, because of its appearance, the type of tobacco
used in the filler, or its packaging and labeling, is likely to be offered to, or purchased
by, consumers as a cigarette described in paragraph a. (3) MANUFACTURER. Any of the following:
a. Any entity which manufactures or otherwise produces cigarettes or causes cigarettes to
be manufactured or produced anywhere that the manufacturer intends to be sold in this state,
including cigarettes intended to be sold in the United States through an importer. b. Any
entity that becomes a successor of an entity described in paragraph a....
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11-81-21
Section 11-81-21 Investment of funds obligation in which sinking funds may be invested. Any
municipal funds or county funds not presently needed for other purposes may be invested in
any obligations in which sinking funds are now authorized to be invested, pursuant to Section
11-81-19, and in addition in any of the following: (1) Direct obligations of (including obligations
issued or held in book entry form on the books of) the Department of the Treasury of the United
States of America; (2) Obligations of any of the following federal agencies, which obligations
represent the full faith and credit of the United States of America: a. Farmers Home Administration.
b. General Services Administration. c. U. S. Maritime Administration. d. Small Business Administration.
e. Government National Mortgage Association (GNMA). f. U. S. Department of Housing and Urban
Development (HUD). g. Federal Housing Administration (FHA). (3) U. S. dollar denominated deposit
accounts and certificates of deposit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-81-21.htm - 6K - Match Info - Similar pages
2-8-12
Section 2-8-12 Collection of assessments; deductions for expenses. In the event the required
number of cattle owners approve, by a referendum as provided in this article, the levying
of an assessment upon the sale of cattle for a promotional program, the Commissioner of Agriculture
and Industries shall, within 30 days, notify in writing every person licensed to operate a
livestock market under authority of Sections 2-15-60 through 2-15-71, as well as every person
who operates a meat packing or slaughter establishment which buys cattle or calves directly
from the producer, that on or after the date designated in such notice, which shall be not
less than 30 nor more than 60 days after the mailing of such notice by the Commissioner of
Agriculture and Industries, the amount of the assessment shall be deducted by all such sales
markets or purchasers of cattle and calves or by their agents or representatives from the
purchase price paid to the seller of such cattle and calves, where such...
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23-1-177
Section 23-1-177 Bonds - Generally. (a) The bonds of the corporation shall be signed by its
president and attested by its secretary, and the seal of the corporation shall be affixed
thereto or printed or otherwise reproduced thereon; provided, that a facsimile of the signature
of one, but not both, of the officers may be printed or otherwise reproduced on any such bonds
in lieu of his or her signing the same. (b) Any bonds of the corporation may be executed and
delivered by it at any time and from time to time, shall be in such form and denominations
and of such tenor and maturities, shall bear such rate or rates of interest payable and evidenced
in such manner, may contain provisions for redemption prior to maturity, and may contain such
other provisions not inconsistent with this article, all as may be provided by the resolution
of the board of directors under which such bonds are authorized to be issued; provided, that
no bond of the corporation shall have a specified maturity date...
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27-21A-3
Section 27-21A-3 Issuance of certificate of authority. (a)(1) Upon receipt of an application
for issuance of a certificate of authority, the commissioner shall forthwith transmit copies
of such application and accompanying documents to the State Health Officer. (2) The State
Health Officer shall determine whether the applicant for a certificate of authority, with
respect to health care services to be furnished: a. Has demonstrated the willingness and potential
ability to assure that such health care services will be provided in a manner to assure both
availability and accessibility of adequate personnel and facilities and in a manner enhancing
availability, accessibility, and continuity of service; b. Has arrangements, established in
accordance with the regulations promulgated by the State Health Officer, for an on-going quality
assurance program concerning health care processes and outcomes; and c. Has a procedure, established
in accordance with regulations of the State Health...
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40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association, or copartnership
operating a vending machine business whereby tangible personal property is sold through or
by the use of coin-operated machines shall pay an annual privilege license tax based on the
total sales of each such vending company during the preceding year as follows: Total Sales
Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01 - 36,000.00
30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00 75.00
80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00 150.00
200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00 300.00
450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-176.htm - 9K - Match Info - Similar pages
40-14-41
Section 40-14-41 (Not Effective After December 31, 1999) Levy on foreign corporations. (a)
Amount of levy. Every corporation organized under the laws of any other state, nation, or
territory and doing business in this state, except strictly benevolent, educational, or religious
corporations, shall pay annually to the state an annual franchise tax of three dollars ($3)
on each one thousand dollars ($1,000) of the actual amount of its capital employed in this
state. Corporations which have qualified to do business in this state shall for the purpose
of this title prima facie be held to be doing business in Alabama. However, in no event shall
the amount paid by any corporation for annual franchise tax be less than the sum of twenty-five
dollars ($25). (b) Definition of capital. The total capital of such foreign corporation, herein
referred to as the "taxpayer," shall equal the aggregate net amount of the following
items determined in accordance with generally accepted accounting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14-41.htm - 13K - Match Info - Similar pages
40-20-4
Section 40-20-4 Enforcement of article; collection of taxes; statements to be filed and records
kept; inspection of records; hearings and compelling attendance of witnesses; rules and regulations.
(a) The department is hereby authorized and directed to administer and enforce the provisions
of this article and to collect all of the taxes levied under the provisions hereof. Every
person producing or in charge of production of oil and gas shall file a return with the department
by the 15th day of the second calendar month following the month of production, on forms the
department prescribes which must contain a printed declaration that the information being
reported is made under the penalty of perjury, and which must be subscribed by the person
who completes such forms, showing the location of each producing property operated or controlled
by such producer during the reporting period; the number and kind of wells thereon; the kind
of oil or gas produced; the gross quantity thereof...
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