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40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements;
taxpayer notification. (a) The Department of Revenue, a governing body of a self-administered
county or municipality, or an agent of such a municipality or county may not conduct an examination
of a taxpayer's books and records for compliance with applicable sales, use, rental, or lodgings
tax laws except in accordance with this section and with the Alabama Taxpayers' Bill of Rights
and Uniform Revenue Procedures Act. (b) Additional sales, use, rental, or lodgings tax may
be assessed by the Department of Revenue, a governing body of a self-administered county or
municipality, or an agent of such a municipality or county within any applicable period allowed
pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously
been entered by the Department of Revenue, a governing body of a self-administered county
or municipality, or an agent of such a municipality...
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7-9A-102
Section 7-9A-102 Definitions and index of definitions. (a) Article 9A definitions. In this
article: (1) "Accession" means goods that are physically united with other goods
in such a manner that the identity of the original goods is not lost. (2) "Account,"
except as used in "account for," means a right to payment of a monetary obligation,
whether or not earned by performance, (i) for property that has been or is to be sold, leased,
licensed, assigned, or otherwise disposed of, (ii) for services rendered or to be rendered,
(iii) for a policy of insurance issued or to be issued, (iv) for a secondary obligation incurred
or to be incurred, (v) for energy provided or to be provided, (vi) for the use or hire of
a vessel under a charter or other contract, (vii) arising out of the use of a credit or charge
card or information contained on or for use with the card, or (viii) as winnings in a lottery
or other game of chance operated or sponsored by a State, governmental unit of a State, or...
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16-24C-3
Section 16-24C-3 Definitions. For purposes of this chapter, the following terms shall have
the following meanings: (1) CHIEF EXECUTIVE OFFICER. The chief administrative and executive
officer of an entity, institution, agency, or political subdivision of the state that is subject
to this chapter and includes, without limitation, superintendents of city or county boards
of education and presidents of two-year educational institutions operated under authority
and control of the Department of Postsecondary Education. The term includes persons serving
in such a capacity on an acting or interim basis under lawful appointment or by operation
of law. (2) CLASSIFIED EMPLOYEE. All adult bus drivers, all full-time lunchroom or cafeteria
workers, janitors, custodians, maintenance personnel, secretaries and clerical assistants,
instructional aides or assistants, whether or not certificated, non-certificated supervisors,
and, except as hereinafter provided, all other persons who are not teachers as...
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22-6-163
Section 22-6-163 Legislative findings; rules; collaboration; approval of agreements and contracts;
state action immunity; confidentiality of records; additional duties. (a) The Legislature
declares that collaboration among public payers, private health carriers, third party purchasers,
and providers to identify appropriate service delivery systems and reimbursement methods in
order to align incentives in support of integrated and coordinated health care delivery is
in the best interest of the public. Collaboration pursuant to this article is to provide quality
health care at the lowest possible cost to Alabama citizens who are Medicaid eligible. The
Legislature, therefore, declares that this health care delivery system affirmatively contemplates
the foreseeable displacement of competition, such that any anti-competitive effect may be
attributed to the state's policy to displace competition in the delivery of a coordinated
system of health care for the public benefit. In furtherance of...
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27-44-5
Section 27-44-5 Definitions. As used in this chapter, the following terms shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) ACCOUNT. Either
of the three accounts created under Section 27-44-6. (2) ASSOCIATION. The Alabama Life and
Disability Insurance Guaranty Association created under Section 27-44-6. (3) AUTHORIZED ASSESSMENT
or the term AUTHORIZED when used in the context of assessments. A resolution by the board
of directors has been passed whereby an assessment will be called immediately or in the future
from member insurers for a specified amount. An assessment is authorized when the resolution
is passed. (4) BENEFIT PLAN. A specific employee, union, or association of natural persons
benefit plan. (5) CALLED ASSESSMENT or the term CALLED when used in the context of assessments.
A notice that has been issued by the association to member insurers requiring that an authorized
assessment be paid within the time frame set forth within...
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36-28-5
Section 36-28-5 Submission, approval, etc., of plans for coverage of employees of political
subdivisions and of state and local instrumentalities; payment, etc., of contributions by
political subdivisions or instrumentalities and employees generally. (a) Each political subdivision
of the state and each instrumentality of the state or of a political subdivision is hereby
authorized to submit for approval by the state Comptroller a plan for extending the benefits
of Title II of the Social Security Act, in conformity with applicable federal law, to employees
of any such political subdivision or instrumentality. Each such plan or any amendment thereof
shall be approved by the state Comptroller if it finds that such plan or such plan as amended
is in conformity with such requirements as are provided in regulations of the state Comptroller;
except, that no such plan shall be approved unless: (1) It is in conformity with the requirements
of the applicable federal law and with the agreement...
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41-10-727
Section 41-10-727 Definitions. As used in this division, the following words shall have the
following meanings: (1) DEPARTMENT. The Department of Revenue. (2) EMPLOYEE. An employee,
as defined in the Internal Revenue Code, as amended from time to time; except that any individual
providing services to an employer on an hourly, part-time, full-time, salaried, or contractual
basis shall be considered an employee for purposes of this division. (3) EMPLOYER. An employer,
as defined in the Internal Revenue Code, as amended from time to time, that is either a general
contractor or subcontractor that primarily holds itself out for hire to the general public
as a general contractor or subcontractor and who receives more than five percent of its annual
gross revenue from business described in either North American Industry Classification System
(NAICS) Code 236, 237, or 238 of the United States Department of Commerce in effect as of
January 1, 2009. This definition does not apply to or include...
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34-1-16
Section 34-1-16 Acts declared unlawful. No person shall assume or use the title or designation
"certified public accountant," the abbreviation "CPA" or any other title,
designation, words, letters, abbreviation, sign, card, or device tending to indicate that
the person is a certified public accountant, unless the person has received a certificate
as a certified public accountant under Section 34-1-4 and if in public practice, holds a permit
issued under Section 34-1-11, which is not revoked or suspended, hereinafter referred to as
a live permit, and all of the offices of the person in this state for the practice of public
accounting are maintained and registered as required under Section 34-1-10, or the person
is practicing pursuant to Section 34-1-7; provided, however: (1) A foreign accountant who
has registered under Section 34-1-5 and who holds a live permit issued under Section 34-1-11
may use the title under which he or she is generally known in his or her country, followed
by the...
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36-25-13
Section 36-25-13 Actions of former public officials or public employees prohibited for two
years after departure. (a) No public official shall serve for a fee as a lobbyist or otherwise
represent clients, including his or her employer before the board, agency, commission, department,
or legislative body, of which he or she is a former member for a period of two years after
he or she leaves such membership. For the purposes of this subsection, such prohibition shall
not include a former member of the Alabama judiciary who as an attorney represents a client
in a legal, non-lobbying capacity. (b) Notwithstanding the provisions of subsection (a), no
public official elected to a term of office shall serve for a fee as a lobbyist or otherwise
represent clients, including his or her employer, before the board, agency, commission, department,
or legislative body of which he or she is a former member for a period of two years following
the term of office for which he or she was elected,...
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16-44A-32
Section 16-44A-32 Powers and duties of board. In furtherance of the purposes of the trust,
the board of trustees shall have the following powers and duties: (1) Accept gifts, contributions,
donations of funds or land, bequests, grants, appropriations, membership fees, or other forms
of financial assistance for educational and other purposes in furtherance of this article,
from any federal entity, from the state, its agencies and various political subdivisions,
or any public or other entity, any and all of which are hereby authorized to grant any of
the foregoing forms of assistance, or from any private person, foundation, corporation, or
other agency, and to comply with any rules and regulations concerning grants by the federal
government or other grantors, which are not in contravention of the Constitution and laws
of this state or the United States. In fulfillment of its statewide civic educational mission,
the trust may enter into cooperative agreements with local, state, regional,...
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