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34-24-302
Section 34-24-302 Denial, suspension, revocation, etc., of license; investigation; mental,
physical, or laboratory examination; authorization for release of information. (a) The board
may, within its discretion, deny the issuance of a license to any person or, after notice
and hearing in accordance with board regulations, shall, within its discretion, suspend, revoke,
restrict, or otherwise discipline the license of a person who shall be found guilty on the
basis of substantial evidence of any of the following acts or offenses: (1) Conviction of
a felony. (2) Conviction of any crime or other offense, felony, or misdemeanor, reflecting
on the ability of the individual to render patient care in a safe manner. (3) Conviction of
any violation of state or federal laws relating to controlled substances. (4) Termination,
restriction, suspension, revocation, or curtailment of licensure, registration, or certification
as an assistant to physician by another state or other licensing jurisdiction...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-24-302.htm - 7K - Match Info - Similar pages
40-23-241
Section 40-23-241 Authorization of system; jurisdictional requirements; use by taxpayers; penalties
and interest. (a) All Alabama taxing jurisdictions shall authorize utilization of the ONE
SPOT system for any taxpayer required to file a state or local sales or use tax or leasing
or rental tax or lodgings tax return or remit the tax payments; provided, however, that any
taxpayer utilizing the ONE SPOT system for filing an electronic tax return for a local taxing
jurisdiction shall be required to simultaneously remit payment through the system or through
another electronic method of payment accepted by the local taxing jurisdiction or its designee
for which payment is being made. A local taxing jurisdiction may not accept a tax return from
a taxpayer without payment through the system unless the taxpayer has prior approval from
the local taxing jurisdiction to utilize a different approved electronic method of payment.
(b) No later than June 30, 2013, each local taxing jurisdiction shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-241.htm - 3K - Match Info - Similar pages
40-17-382
Section 40-17-382 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) All local taxing jurisdictions
in the state shall authorize use of the system for any taxpayer required to file a return
for a local motor fuel tax calculated on a per gallon basis and remit the tax payments. The
return shall include, but not be limited to, the name of the store, the physical address of
the store, the sales tax number of each store, the number of gallons of excise taxable motor
fuel sold by the distributor to the store, the local excise tax paid, and any other information
required by the department. Any taxpayer using the system for filing an electronic tax return
for a local taxing jurisdiction shall be required to simultaneously remit payment through
the system or through another method of payment accepted by the local taxing jurisdiction
or its designee for which payment is being made. (b) Not later...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-382.htm - 3K - Match Info - Similar pages
11-51-190
Section 11-51-190 Recordkeeping. Consistent with Section 40-2A-7(a), taxpayers under this chapter
shall keep and maintain an accurate and complete set of records, books, and other information
sufficient to allow the municipality or its designee to determine the correct amount of any
business license tax levied by the municipality, or other records or information as may be
necessary for the proper administration of any matters under the jurisdiction of the municipality.
(Act 2006-586, p. 1548, ยง3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-190.htm - 810 bytes - Match Info - Similar pages
40-2A-4
Section 40-2A-4 Taxpayers' bill of rights. (a) Rights of the taxpayer. (1) For purposes of
this subsection and subsections (c) and (d), the term "department" shall include
the Department of Revenue, a self-administered county or municipality, or a private examining
or collecting firm, depending on whether the Department of Revenue, a self-administered county
or municipality, or private examining or collecting firm is conducting the examination of
the taxpayer. (2) At or before the commencement of an examination of the books and records
of a taxpayer, the department shall provide to the taxpayer the current version of Publication
1A. Publication 1A shall provide, in simple and non-technical terms, a statement of the taxpayer's
rights. Those rights include the right to be represented during an examination, an explanation
of their appeal rights, and the right to know the criteria and procedures used to select taxpayers
for an examination. (3) At or before the issuance of a preliminary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-4.htm - 11K - Match Info - Similar pages
5-18-5
Section 5-18-5 License - Application; fees; disposition of fees. Application for a license
shall be in writing, under oath and in the form prescribed by the supervisor. The application
shall give the approximate location where the business is to be conducted and shall contain
such further relevant information as the supervisor may require, including the names and addresses
of the partners, officers, directors, or trustees and of such of the principal owners or members
as will provide the basis for the investigations and findings contemplated by Section 5-18-6.
At the time of making such application, the applicant shall pay to the supervisor the sum
of one hundred dollars ($100) as a fee for investigating the application. All licensees under
this chapter shall pay an annual license fee of five hundred dollars ($500) for each office,
branch, or place of business of the licensee, which shall be due on January 1 of each year
and shall be for a one-year period ending December 31 following...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-18-5.htm - 3K - Match Info - Similar pages
40-23-240
Section 40-23-240 Development and implementation of system. (a) No later than September 30,
2013, the Department of Revenue shall develop and make available a system which allows any
taxpayer required to file and remit a state, county, or municipal sales or use tax or a state,
county, or municipal leasing or rental tax or a state, county, or municipal lodgings tax the
ability to file and remit such sales and use tax or leasing or rental tax or lodgings tax
returns and payments through an electronic single point of filing program. The system shall
be known as the Optional Network Election for Single Point Online Transactions or "ONE
SPOT." The system shall be available for use by any taxpayer for tax periods after September
30, 2013, provided the taxpayer complies with this article and any rules promulgated by the
department for the administration of the system. The ONE SPOT system shall allow for sales
and use tax or leasing or rental tax or lodgings tax return filing and tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-240.htm - 3K - Match Info - Similar pages
11-51-91
Section 11-51-91 Licenses for business, etc., conducted outside corporate limits of municipality.
(a) Any municipality may adopt an ordinance to fix and collect licenses for any business,
trade, or profession done within the police jurisdiction of the municipality but outside the
corporate limits thereof; provided, that the amount of the licenses shall not be more than
one half the amount charged and collected as a license for like business, trade, or profession
done within the corporate limits of the municipality, fees and penalties excluded; and provided
further, that the total amount of the licenses shall not be in an amount greater than the
cost of services provided by the municipality within the police jurisdiction. All licenses
adopted pursuant to this section shall be assessed to all businesses, trades, or professionals
within the police jurisdiction. No license adopted after September 1, 2015, in the police
jurisdiction shall take effect until a 30-day notice has been given of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-91.htm - 3K - Match Info - Similar pages
34-27-32
Section 34-27-32 Requirements for license; application; place of business; branch offices;
multiple brokers; fees. (a) A license for a broker or a salesperson shall be registered to
a specific real estate office and shall be issued only to, and held only by, a person who
meets all of the following requirements: (1) Is trustworthy and competent to transact the
business of a broker or salesperson in a manner that safeguards the interest of the public.
(2) Is a person whose application for real estate licensure has not been rejected in any state
on any grounds other than failure to pass a written examination within the two years prior
to the application for real estate licensure with Alabama. If the applicant's rejection for
real estate licensure in any state is more than two years from the date of application for
licensure with Alabama, then the applicant may not be issued an Alabama real estate license
without the approval of the commissioners. (3) Is a person whose real estate license...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-27-32.htm - 11K - Match Info - Similar pages
27-31B-10
Section 27-31B-10 Examinations and investigations. (a) At least once in three years, and whenever
the commissioner determines it to be prudent, the commissioner shall visit each captive insurance
company and thoroughly inspect and examine its affairs to ascertain its financial condition,
its ability to fulfill its obligations, and whether it has complied with this chapter. The
commissioner, upon application, may enlarge the three-year period to five years, provided
the captive insurance company is subject to a comprehensive annual audit during that period
of a scope satisfactory to the commissioner by independent auditors approved by the commissioner.
The expenses and charges of the examination shall be in accordance with Section 27-2-25. (b)
All examination reports, preliminary examination reports or results, working papers, recorded
information, documents, and copies thereof produced by, obtained by, or disclosed to the commissioner
or any other person in the course of an examination...
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