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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
10A-4-5.04
Section 10A-4-5.04 Annual report of domestic and foreign professional corporations. (a) Every
professional corporation, domestic or foreign, is required to file an annual report under
the Alabama Business Corporation Law, and shall include in the annual report, in addition
to the items required by the Alabama Business Corporation Law: (1) A statement that all the
shareholders, at least one director, and the president of the corporation are qualified persons
with respect to the corporation, and (2) In the case of a foreign professional corporation,
the name or names of the Alabama licensed professional or professionals through whom the foreign
professional corporation will render professional services in Alabama. (b) Financial information
contained in the annual report of a professional corporation, other than the amount of stated
capital of the corporation, shall not be open to public inspection nor shall the licensing
authority disclose any facts or information obtained therefrom...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-4-5.04.htm - 1K - Match Info - Similar pages
37-10-2
Section 37-10-2 Definitions. When used in this chapter, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) DEPARTMENT. The Highway Department of the State of Alabama. (2) PERSON. An individual,
corporation, partnership or foreign or domestic association. (3) RAIL PROPERTIES. Assets or
rights, both real and personal, owned, leased or otherwise controlled by a railroad which
are used or useful in providing rail transportation service. (4) RAIL SERVICE. Both freight
and passenger service. (Acts 1976, No. 307, p. 340, ยง2.)...
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6-5-220
Section 6-5-220 Definitions. As used in this article, the following words and phrases used
herein shall have the following meaning ascribed to them: (a) BUILDER. Any individual, partnership,
firm, or corporation that constructed, or performed or managed the construction of, an improvement,
or any portion thereof, on or to real estate, and at the time of the construction was licensed
as a general contractor in the State of Alabama. (b) ARCHITECT. Any individual who, at the
time the architectural services were performed, was legally qualified to practice architecture
and held an unexpired registration as an architect in the State of Alabama; any partnership,
corporation, professional corporation, or professional association which, at the time the
architectural services were performed, was legally qualified to practice architecture in the
State of Alabama; and all employees or agents of the registered architect or of his or her
entity or firm acting under the instruction, control, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-5-220.htm - 4K - Match Info - Similar pages
15-13-101
Section 15-13-101 Definitions. As used in this article, the following terms shall have the
following meanings, respectively, unless the context clearly indicates otherwise. (1) APPEARANCE
BOND. An appearance bond is an undertaking to pay the clerk of the circuit, district, or municipal
court, for the use of the State of Alabama or the municipality, a specified sum of money upon
the failure of a person released to comply with its conditions. (2) JUDICIAL OFFICER. Any
supreme court, appellate court, circuit court, district court, or municipal court judge or
any magistrate of any court in this state. (3) PROFESSIONAL BAIL COMPANY. A person, individual
proprietor, partnership, corporation, or other entity, other than a professional surety company,
that furnishes bail or becomes surety for a person on an appearance bond and does so for a
valuable consideration. (4) PROFESSIONAL BONDSMAN. An individual person or agent employed
by a professional surety company or professional bail company to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/15-13-101.htm - 1K - Match Info - Similar pages
40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) BUSINESS. All activities relating
to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons for use or
consumption in industrial processes and not primarily for human consumption. (4) GROSS RECEIPTS.
The value proceeding or accruing from the furnishing of utility services, all receipts actual
and accrued, without any deduction on account of the cost of the utility services sold, the
cost of the materials used, labor or service cost, interest paid, or any other expense whatever,
and without any deductions on account of losses. (5) GROSS SALES. The value proceeding or
accruing from the furnishing of utility services, and including the proceeds from the sale
of any utility services handled on consignment by the taxpayer,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-100.htm - 12K - Match Info - Similar pages
40-21-80
Section 40-21-80 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The Department of Revenue
of the State of Alabama. (2) DOMESTIC WATER. All water except water that is sold to persons
for use or consumption in industrial processes and not primarily for human consumption. (3)
GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services,
all receipts actual and accrued, without any deduction on account of the cost of the utility
services sold, the cost of the materials used, labor or service cost, interest paid, or any
other expenses whatever, and without any deductions on account of losses. (4) GROSS SALES.
The value proceeding or accruing from the furnishing of utility services, and including the
proceeds from the sale of any utility services handled on consignment by the taxpayer, without
any deduction on account of the cost of the utility services sold, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-80.htm - 10K - Match Info - Similar pages
41-16-72
Section 41-16-72 Procurement of professional services. Any other provision of law notwithstanding,
the procurement of professional services by any agency, department, board, bureau, commission,
authority, public corporation, or instrumentality of the State of Alabama shall be conducted
through the following selection process: (1)a. Except as otherwise provided herein, attorneys
retained to represent the state in litigation shall be appointed by the Attorney General in
consultation with the Governor from a listing of attorneys maintained by the Attorney General.
All attorneys interested in representing the State of Alabama may apply and shall be included
on the listing. The selection of the attorney or law firm shall be based upon the level of
skill, experience, and expertise required in the litigation and the fees charged by the attorney
or law firm shall be taken into consideration so that the State of Alabama receives the best
representation for the funds paid. Fees shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-16-72.htm - 16K - Match Info - Similar pages
36-7-20
Section 36-7-20 Allowances for expenses other than transportation of persons traveling within
state. (a) Except as otherwise provided in Section 36-7-21, the amount allowable to a person
traveling inside the State of Alabama in the service of the state or any of its departments,
institutions, boards, bureaus, commissions, councils, committees, or other like agencies for
expenses other than transportation may be fixed by the Governor at not less than seventy-five
dollars ($75) per day, and this amount shall be uniform in operation as to all persons traveling
within the state on official business. (b) No travel allowance shall be paid for a trip of
less than six hours' duration. For travel which does not require an overnight stay, the traveler
shall be paid a meal allowance of 15 percent of the regular per diem rate for a trip of from
six to 12 hours' duration, and for travel in excess of 12 hours' duration, the traveler shall
be paid one meal allowance and one-fourth of the per diem...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-7-20.htm - 4K - Match Info - Similar pages
37-4-1
Section 37-4-1 Definitions. Unless otherwise specified, when used in this article, these terms
shall have the following meanings: (1) COMMISSION. The Alabama Public Service Commission.
(2) COMMISSIONER. A member of the commission. (3) MUNICIPALITY. Any municipal corporation
organized under the laws of this state. (4) PERSON. Such term shall mean and include individuals,
associations of individuals, firms, partnerships, companies, corporations, municipalities,
governmental agencies, their lessees, trustees, or receivers appointed by any court whatsoever,
in the singular number as well as in the plural. (5) NONUTILITY. Any federal agency, instrumentality,
or corporation, owned by the United States, and any corporation or joint stock company in
which the United States or any of its departments, establishments, or agencies, owns more
than 50 percent of the voting shares of stock of such corporation or joint stock company.
(6) SECURITIES. Such term shall mean and include stock, stock...
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