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40-12-2
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery of tax.
(a) Before any person, firm, or corporation shall engage in or carry on any business or do
any act for which a license by law is required, he, they, or it, except as otherwise provided,
shall pay to the judge of probate of the county in which it is proposed to engage in or carry
on such business or do such act, or to the commissioner of licenses or the state Department
of Revenue, as specified, the amount required for such license and shall comply with all the
other requirements of this title. (b) Upon the payment of the amount required for said license
and a fee of $1 herein provided for the issuance of such license and all costs and fees and
penalties which shall have accrued, or for which such person, firm, or corporation shall have
become liable in any proceedings commenced for the collection of such license, or to enforce
payment thereof, such probate judge, commissioner of licenses or...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
40-9B-4
Section 40-9B-4 Authorization of abatement. (a) Noneducational ad valorem taxes, construction
related transaction taxes, except those local construction related transaction taxes levied
for educational purposes or for capital improvements for education, and mortgage and recording
taxes, or payments required to be made in lieu thereof, and in the case of a qualifying industrial
or research enterprise described in Section 40-9B-3(a)(10)e. which is owned by an entity organized
under Chapter 6 of Title 37, or by an authority both organized and existing pursuant to Chapter
50A of Title 11, and subject to the payments required to be made in lieu of ad valorem, sales,
use, license, and severance taxes imposed by Section 11-50A-7, in addition to the foregoing,
all other ad valorem taxes, or payments required to be made in lieu thereof, imposed by the
state, counties, municipalities, and other taxing jurisdictions of Alabama, may be abated
with respect to private use industrial property and...
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40-9F-32
Section 40-9F-32 Procedures for rehabilitation of qualified structures; tax credits; review;
audit; fees; report to Legislature. (a) The commission shall develop standards for the approval
of the substantial rehabilitation of qualified structures for which a tax credit is sought.
The standards shall take into account whether the substantial rehabilitation of a qualified
structure is consistent with the historic character of the structure or of the Registered
Historic District in which the property is located. (b) Prior to beginning any substantial
rehabilitation work on a qualified structure, the owner shall submit an application and rehabilitation
plan to the commission and an estimate of the qualified rehabilitation expenditures under
the rehabilitation plan; provided, however, that the owner, at its own risk, may incur qualified
rehabilitation expenditures no earlier than six months prior to the submission of the application
and rehabilitation plan that are limited to architectural,...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
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10A-2-11.03
Section 10A-2-11.03 Action on plan. REPEALED IN THE 2019 REGULAR SESSION BY ACT 2019-94 EFFECTIVE
JANUARY 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) After adopting a plan of
merger or share exchange, the board of directors of each corporation party to the merger,
and the board of directors of the corporation whose shares will be acquired in the share exchange,
shall submit the plan of merger, except as provided in subsection (g), or share exchange for
approval by its shareholders. (b) For a plan of merger or share exchange to be approved: (1)
The board of directors must recommend the plan of merger or share exchange to the shareholders,
unless the board of directors determines that because of conflict of interest or other special
circumstances it should make no recommendation and communicates the basis for its determination
to the shareholders with the plan; and (2) The shareholders entitled to vote must approve
the plan. (c) Subject to the corporation's articles of...
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15-22-32
Section 15-22-32 Parole court; hearing officers; sanctions; delegation of authority. (a) Whenever
there is reasonable cause to believe that a prisoner who has been paroled has violated his
or her parole, the Board of Pardons and Paroles, at its next meeting, may declare the prisoner
to be delinquent, and time owed shall date from the delinquency. The Department of Corrections,
after receiving notice from the sheriff of the county jail where the state prisoner is being
held, shall promptly notify the board of the return of a paroled prisoner charged with violation
of his or her parole. Thereupon, the board, a single member of the board, a parole revocation
hearing officer, or a designated parole officer shall hold a parole court at the prison or
at another place as it may determine within 20 business days and consider the case of the
parole violator, who shall be given an opportunity to appear personally or by counsel before
the board or the parole court and produce witnesses and...
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16-25-3
Section 16-25-3 Membership; membership credit for service in armed forces of United States;
deferred benefits. (a) The membership of the retirement system shall consist of the following:
All persons who shall become teachers after the date of establishment shall become members
of the retirement system as a condition of their employment. Any person who is a teacher on
the date of establishment shall become a member as of that date unless within a period of
90 days next following such teacher shall file with the Board of Control on a form prescribed
by the board a notice of his election not to be covered in the membership of the system and
a duly executed waiver of all present and prospective benefits which would otherwise inure
to him on account of his participation in the retirement system. (b) A teacher in service
on October 1, 1973, whose membership in the retirement system was contingent on his own election
and who elected not to become a member may thereafter apply for and be...
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22-35-6
Section 22-35-6 Alabama Underground and Aboveground Storage Tank Trust Fund Management Board
created; composition; powers and duties; compensation. (a) There is hereby created the Alabama
Underground and Aboveground Storage Tank Trust Fund Management Board, hereinafter referred
to as the "management board," comprised of nine voting members: One member appointed
by the Governor for a three-year term, one member appointed by the Lieutenant Governor for
a three-year term, one member appointed by the Senate President Pro Tempore for a two-year
term, one member appointed by the Speaker of the House of Representatives for a two-year term,
and one member appointed by the Speaker Pro Tempore for a one-year term, all of whom are from
a list of qualified individuals for each position provided by the governing body of the Petroleum
and Convenience Marketers of Alabama; and additionally, one member appointed by the Speaker
of the House of Representatives for a one-year term from a list of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-35-6.htm - 4K - Match Info - Similar pages
40-10-132
Section 40-10-132 List and sale of lands bid in by state. (a) It shall be the duty of the Land
Commissioner to cause to be prepared a suitable book, in which shall be entered a description,
as accurate as can be obtained, of all the lands which have been bid in by the state, with
the amount of state and county taxes due thereon and the date when such lands were bid in;
and, when three years shall have elapsed from the date of sale, such portions of lands as
have not been redeemed shall be subject to sale by the state; and the Land Commissioner, with
the approval of the Governor, may do any of the following: (1) Sell the same at private sale
to any purchaser, who may pay therefor in cash to the Treasurer such sum of money as the Land
Commissioner may ascertain to be sufficient to cover and satisfy all claims of the state and
county, which sum shall not be less than the amount of money for which the lands were bid
in by the state, with interest thereon at the rate of 12 percent per annum...
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