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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-10.htm - 38K - Match Info - Similar pages
40-16-3
Section 40-16-3 Returns. (a) Every financial institution, no later than the due date, including
applicable extensions, for its corresponding federal income tax or federal information return,
shall make and file with the Department of Revenue a return, signed under the penalties of
perjury by its cashier, treasurer, or other authorized officer or employee, if a corporation,
or by a person or authorized employee in charge of the conduct of the business to be taxed
if an individual, firm, association, or other legal entity, in such form as may be prescribed
by the Department of Revenue, giving such detailed information as the Department of Revenue
may in its opinion require to determine the net income of the financial institution for the
taxable year, by the net income of which the excise tax is to be measured. (b) Qualified corporate
groups, as in this chapter defined, shall have the option to file one excise tax return on
a consolidated basis or to file separate returns. Qualified...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-16-3.htm - 4K - Match Info - Similar pages
28-3A-6
Section 28-3A-6 Manufacturer licensing and requirements; tastings or samplings; charitable
event donations. (a) Upon applicant's compliance with this chapter and the rules adopted under
this chapter, the board shall issue to applicant a manufacturer license which shall authorize
the licensee to manufacture or otherwise distill, produce, ferment, brew, bottle, rectify,
or compound alcoholic beverages within this state for sale or distribution within this state.
No person shall manufacture or otherwise distill, produce, ferment, brew, bottle, rectify
or compound alcoholic beverages within this state or for sale or distribution within this
state or to the state, the board, or any licensee of the board, unless the person or the authorized
representative of the person shall be granted a manufacturer license issued by the board.
(b) No manufacturer licensee shall sell any alcoholic beverages direct to any retailer or
for consumption on the premises where sold except as specified under...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-6.htm - 10K - Match Info - Similar pages
37-2A-4
Section 37-2A-4 Jurisdiction of the Public Service Commission. (a) Notwithstanding any provision
of law to the contrary, the commission shall not have any jurisdiction, right, power, authority,
or duty to regulate, supervise, control, oversee, or monitor, directly or indirectly, the
rates, charges, classifications, provision, or any aspect of broadband service, broadband
enabled services, VoIP services, or information services. (b)(1) The commission may require
incumbent local exchange carriers to unbundle their networks, but the commission shall not
require the carriers to unbundle in a manner that exceeds in degree or differs in kind from
the unbundling requirements of the Federal Communications Commission. (2) Nothing in this
section shall be construed to: a. Affect any entity's obligations under 47 U.S.C. Sections
251 and 252 or a right granted to an entity by these sections. b. Affect any applicable wholesale
tariff. c. Grant, modify, or affect the authority of the commission to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-2A-4.htm - 8K - Match Info - Similar pages
41-29-2
Section 41-29-2 Powers, duties, and functions of Department of Commerce. (a) The Department
of Commerce shall be the principal staff agency of the executive branch to plan with the other
departments of state government and with other governmental units for the comprehensive development
of the state's human, economic and physical resources and their relevance for programs administered
by the state and the governmental structure required to put such programs into effect. It
shall provide information, assistance and staff support by all appropriate means. The Department
of Commerce shall perform all the duties and exercise all the powers and authority relative
to state regional and local planning and industrial development heretofore vested in the Alabama
Development Office. All books, records, supplies, funds, equipment, and personnel of the Alabama
Development Office are also hereby transferred to the Department of Commerce. (b) All of the
powers and authority heretofore vested in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-29-2.htm - 4K - Match Info - Similar pages
9-16-81
Section 9-16-81 Licenses required; application; qualifications; fees. (a) All surface coal
mining operations shall be subject to this article, except as excluded in Section 9-16-99.
(b) No person shall engage in or carry out on lands within the state any surface coal mining
operations unless such person is a citizen of the United States or, if not a citizen of the
United States, a person who is legally present in the United States with appropriate documentation
from the federal government and has first obtained a license in accordance with this section.
The term of a license shall be continuous and shall authorize the licensee, subject to the
other provisions of this article, to engage in surface coal mining operations unless the license
shall be suspended or revoked in accordance with this article. Suspension, revocation, or
subcontracting shall in no way relieve the licensee of his or her obligation to comply with
the reclamation requirement of this article. (c) An applicant for a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-16-81.htm - 6K - Match Info - Similar pages
11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-49B-22.htm - 7K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/15-22-1.1.htm - 43K - Match Info - Similar pages
40-14A-24
Section 40-14A-24 Net worth in Alabama. (a) A taxpayer's net worth in Alabama shall be determined
by apportioning the taxpayer's net worth computed under Section 40-14A-23 in the same manner
as prescribed for apportioning income during the determination period for purposes of the
income tax levied by Chapter 18, or the manner in which the income would be apportioned if
the taxpayer were subject to the income tax, or for the purposes of the financial institution
excise tax levied by Chapter 16; provided, however, that the net worth of insurers subject
to the insurance premium tax levied by Chapter 4A of Title 27 shall be apportioned on the
basis of the ratio of the insurer's Alabama premium income to its nationwide total direct
premiums as reflected on schedule T of the insurer's annual statement filed with the Commissioner
of Insurance for the then immediately preceding calendar year. (b) There shall be deducted
from the amount of net worth in Alabama as determined in accordance with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14A-24.htm - 8K - Match Info - Similar pages
6-12A-3
Section 6-12A-3 Tobacco product manufacturer certification; directory; stamping, sale, or import
of cigarettes not in directory. (a) Certification. Every tobacco product manufacturer whose
cigarettes are sold in this state whether directly or through a distributor, retailer, or
similar intermediary or intermediaries shall execute and deliver on a form prescribed by the
commissioner, a certification to the commissioner no later than the thirtieth day of April
each year, certifying that, as of the date of the certification, the tobacco product manufacturer
either: Is a participating manufacturer or is in full compliance with Section 6-12-3, including
all quarterly installment payments required by subsection (e) of Section 6-12A-5. (1) Each
participating manufacturer shall include in its certification a list of its brand families.
The participating manufacturer shall update its list 30 days prior to any addition or modification
to its brand families by executing and delivering a...
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