34-13-1
Section 34-13-1 Definitions. (a) For purposes of this chapter, the following terms shall have
the following meanings: (1) ACCREDITED SCHOOL or COLLEGE OF MORTUARY SCIENCE. A school or
college approved by the Alabama Board of Funeral Service and which maintains a course of instruction
of not less than 48 calendar weeks or four academic quarters or college terms and which gives
a course of instruction in the fundamental subjects including, but not limited to, the following:
a. Mortuary management and administration. b. Legal medicine and toxicology as it pertains
to funeral directing. c. Public health, hygiene, and sanitary science. d. Mortuary science,
to include embalming technique, in all its aspects; chemistry of embalming, color harmony;
discoloration, its causes, effects, and treatment; treatment of special cases; restorative
art; funeral management; and professional ethics. e. Anatomy and physiology. f. Chemistry,
organic and inorganic. g. Pathology. h. Bacteriology. i. Sanitation...
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45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm,
partnership, association, corporation, receiver, trust, estate, or other entity, or any other
group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County, Alabama.
(3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the
object of gain, profit, benefit, or advantage, either direct or indirect to such person. (4)
GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, without any deduction on account of the cost of the property so leased or rented,
the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever,
and without any deduction on account of loss and shall also...
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27-44-8
Section 27-44-8 Powers and duties of association. (a) If a member insurer is an impaired insurer,
the association may, in its discretion and subject to any conditions imposed by the association
that do not impair the contractual obligations of the impaired insurer, and that are approved
by the commissioner: (1) Guarantee or reinsure, or cause to be guaranteed, assumed, or reinsured,
any or all of the covered policies of the impaired insurers. (2) Provide such moneys, pledges,
notes, guarantees, or other means as are proper to effectuate subdivision (1), and assure
payment of the contractual obligations of the impaired insurer pending action under subdivision
(1). (b) If a member insurer is an insolvent insurer, the association shall, in its discretion
and subject to the approval of the commissioner, do either of the following: (1)a. Guarantee,
assume, or reinsure, or cause to be guaranteed, assumed, or reinsured, the covered policies
of the insolvent insurer. b. Assure payment of the...
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10A-4-2.04
Section 10A-4-2.04 Rendition of professional services. A professional corporation, domestic
or foreign, may render professional services in Alabama only through individuals permitted
to render the services in Alabama; but nothing in this chapter shall be construed to require
that any individual who is employed by a professional corporation be licensed to perform services
for which no license is otherwise required or to prohibit the rendering of professional services
by a licensed individual acting in his or her individual capacity, notwithstanding the individual
may be a shareholder, member, director, officer, employee, or agent of a professional corporation,
domestic or foreign. (Acts 1983, No. 83-514, p. 763, §7; §10-4-386; amended and renumbered
by Act 2009-513, p. 967, §203.)...
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10A-4-4.02
Section 10A-4-4.02 Merger and conversion. (a) A domestic professional corporation may convert
to or merge with another corporation, professional corporation, or another type of entity,
domestic or foreign, under the Alabama Business Corporation Law, or may merge with or convert
to another type of entity as permitted by Article 8 of Chapter 1. Upon the merger, consolidation,
or conversion, if the surviving or new corporation or converted entity, as the case may be,
is to render professional services in Alabama, it shall comply with the provisions of this
chapter. (b) An unincorporated professional association organized under Article 1 of Chapter
30 may merge or consolidate with a professional corporation organized under this chapter.
In the merger, the procedure specified in the Alabama Business Corporation Law shall apply,
provided that: (1) The surviving corporation shall be a domestic professional corporation,
(2) The following terms, when used in the Alabama Business Corporation Law...
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10A-1-5.08
Section 10A-1-5.08 Name of professional corporation. The name of a domestic professional corporation
or of a foreign professional corporation registered to transact business in this state must
contain the words "professional corporation" or the abbreviation "P.C."
or "PC" and shall otherwise conform to any rule promulgated by a licensing authority
having jurisdiction of a professional service described in the certificate of formation of
the professional corporation. (Acts 1983, No. 83-514, p. 763, §8; Acts 1988, 1st Ex. Sess.,
No. 88-905, p. 474, §1; §10-4-387; amended and renumbered by Act 2009-513, p. 967, §36;
Act 2018-125, §1; Act 2019-94, §2.)...
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10A-4-1.02
Section 10A-4-1.02 Applicability of Business Corporation Law and Nonprofit Corporation Law.
The provisions of the Alabama Business Corporation Law shall apply to professional corporations,
domestic and foreign, except to the extent the provisions are inconsistent with the provisions
of this chapter; provided, however, that in the case of nonprofit professional corporations,
domestic or foreign, the provisions of the Alabama Nonprofit Corporation Law shall apply except
to the extent the provisions are inconsistent with the provisions of this chapter. (Acts 1983,
No. 83-514, p. 763, §2; §10-4-381; amended and renumbered by Act 2009-513, p. 967, §201.)...

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10A-4-1.03
Section 10A-4-1.03 Definitions. As used in this chapter, unless the context otherwise requires,
the term: (1) DISQUALIFIED PERSON. Any person who is not a qualified person. (2) DOMESTIC
PROFESSIONAL CORPORATION. A corporation for profit or nonprofit organized pursuant to the
provisions of this chapter. (3) FOREIGN PROFESSIONAL CORPORATION. A corporation or unincorporated
association, for profit or nonprofit, organized for the purpose of rendering professional
services under a law other than the law of Alabama. (4) LICENSING AUTHORITY. As defined in
Section 10A-1-1.03(49). (5) PROFESSIONAL SERVICE. As defined in Section 10A-1-1.03(80). (6)
QUALIFIED PERSON. With respect to any domestic professional corporation: a. An individual
who is authorized by law of Alabama or of any qualified state to render a professional service
permitted by the certificate of formation of the professional corporation; b. A general partnership
in which all the partners are qualified persons with respect to the...
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10A-4-2.02
Section 10A-4-2.02 Required statement of purpose in certificate of formation. (a) Any corporation
whose certificate of formation includes as a stated purpose the performance of professional
services may be incorporated under this chapter by stating in its certificate of formation
that it is incorporated under this chapter. (b) A professional business corporation, other
than a nonprofit professional corporation, which is subject to this chapter shall cease being
governed by this chapter and shall be governed by the Alabama Business Corporation Law, if
it is a domestic corporation, if it amends its certificate of formation to delete the statement
that it is organized under this chapter, and conforms its articles to the Alabama Business
Corporation Law and, if it is a foreign corporation, complies with the provisions of this
title applicable to foreign entities. A domestic nonprofit professional corporation which
is subject to this chapter shall cease being governed by this chapter and...
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40-14A-29
Section 40-14A-29 Submission of initial tax and report. (a) By domestic entities. Each corporation,
limited liability entity, and disregarded entity organized under the laws of Alabama shall,
within two and one-half months after its organization, file with the department an initial
report setting out its name, address, and the name and address of its agent for service of
process in Alabama and a return including payment of the tax levied by this article for the
year of its organization. The report and return required by this section shall be made on
forms prescribed by the department. (b) By foreign entities. Every corporation, limited liability
entity, and disregarded entity organized under the laws of a jurisdiction other than Alabama
shall, within two and one-half months after qualifying to do business in Alabama, file with
the department an initial report setting forth its name and address, its principal place of
business where organized, its principal place of business in Alabama,...
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