34-1-2
Section 34-1-2 Definitions. THIS SECTION WAS AMENDED BY ACT 2018-106 IN THE 2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. For purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed in this section: (1) AICPA. The American Institute of Certified Public Accountants. (2) ATTEST. Providing the following services: a. Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS). b. Any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS). c. Any engagement to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE). d. Any engagement to be performed in accordance with the auditing standards of the Public Company Accounting Oversight Board (PCAOB). e. The statements on standards specified in this definition shall be adopted by...
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35-8-9
Section 35-8-9 Duties and responsibilities of association for administration and management of property. The association provided for by the declaration shall be responsible for the administration and management of the condominium property in accordance with this chapter, the declaration, and the bylaws. The association may be incorporated or unincorporated. All unit owners will be stockholders or members. Unless otherwise provided in the declaration, the association, acting through its officers or governing board, shall have the powers enumerated below: (1) The association may maintain, repair, replace, clean, and sanitize the common and limited common elements. (2) The association may assess and collect funds and may pay for common expenses and limited common expenses out of such funds as are appropriate. (3) In addition to the enforcement of the covenants and restrictions concerning use, occupancy, and transfer of units which are included in the declaration pursuant to section...
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40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information. THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section, it shall be unlawful for any person to print, publish, or divulge, without the written permission or approval of the taxpayer, the return of any taxpayer or any part of the return, or any information secured in arriving at the amount of tax or value reported, for any purpose other than the proper administration of any matter administered by the department, a county, or a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical information pertaining to taxes may be disclosed at the discretion of the commissioner or his or her delegate to the legislative or executive branch of the state. Upon request, the commissioner or his or her delegate may make written disclosure as...
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41-22-3
Section 41-22-3 Definitions. The following words and phrases when used in this chapter shall have the meanings respectively ascribed to them in this section, except when the context otherwise requires: (1) AGENCY. Every board, bureau, commission, department, officer, or other administrative office or unit of the state, including the Alabama Department of Environmental Management, other than the Legislature and its agencies, the Alabama State Port Authority, the courts, the Alabama Public Service Commission, or the State Banking Department, whose administrative procedures are governed by Sections 5-2A-8 and 5-2A-9. The term does not include boards of trustees of postsecondary institutions, boards of plans administered by public pension systems, counties, municipalities, or any agencies of local governmental units, unless they are expressly made subject to this chapter by general or special law. (2) COMMITTEE. The Joint Committee on Administrative Rule Review, comprised of the members of...
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22-18-50
Section 22-18-50 Enactment and text of Emergency Medical Services Personnel Licensure Interstate Compact. The Emergency Medical Services Personnel Licensure Interstate Compact is hereby enacted into law and entered into with all other jurisdictions legally joining therein in form substantially as follows: SECTION 1. PURPOSE In order to protect the public through verification of competency and ensure accountability for patient care related activities all states license emergency medical services (EMS) personnel, such as emergency medical technicians (EMTs), advanced EMTs and paramedics. This Compact is intended to facilitate the day to day movement of EMS personnel across state boundaries in the performance of their EMS duties as assigned by an appropriate authority and authorize state EMS offices to afford immediate legal recognition to EMS personnel licensed in a member state. This Compact recognizes that states have a vested interest in protecting the public's health and safety...
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34-1-6
Section 34-1-6 Registration of firms of certified public accountants. (a) A firm engaged in this state in the practice of public accounting may register with the board as a firm of certified public accountants provided it meets all of the following requirements: (1) At least 51 percent of the ownership of the firm, in terms of financial interests and voting rights of all partners, officers, shareholders, members, or managers, belongs to holders of a certificate who are licensed in some state, and such partners, officers, shareholders, members, or managers, whose principal place of business is in this state, and who perform professional services in this state hold a valid certificate issued under Section 34-1-4. Although firms may include nonlicensee owners, the firm and its ownership must comply with rules promulgated by the board. (2) Each certified public accountant owner regularly engaged within this state in the practice of public accounting as a member of the firm shall be a...
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34-39-6
Section 34-39-6 Board of Occupational Therapy established; composition; fund created. (a) There is established the Alabama State Board of Occupational Therapy. (1) The board shall consist of five members, four of whom shall be involved in the practice of occupational therapy, of which one shall be an occupational therapy assistant. The remaining member shall be a member of another health profession or a member of the public with an interest in the rights or the concerns of health services. Each member of the board shall be a citizen of this state. The occupational therapy board members shall be appointed by the Governor from a list submitted by the Alabama Occupational Therapy Association. In appointing members to the board, the association and the Governor, to the extent possible, shall select those persons whose appointments ensure that the membership of the board is inclusive and reflects the racial, gender, geographic, urban/rural, and economic diversity of the state. Those board...
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27-9A-12
Section 27-9A-12 License denial, non-renewal, or revocation. (a) The commissioner may place on probation, suspend, revoke, or refuse to issue or renew an independent adjuster's license, an apprentice independent adjuster's license, or the registration of an emergency independent adjuster, or may levy a civil penalty in accordance with subsection (d), or any combination of these actions, for any one or more of the following causes: (1) Providing incorrect, misleading, incomplete, or materially untrue information in the license application. (2) Violating any insurance laws, rules, subpoena, or order of the commissioner or of another state's insurance regulator. (3) Obtaining or attempting to obtain a license or registration through misrepresentation or fraud. (4) Improperly withholding, misappropriating, or converting any monies or properties received in the course of acting as an adjuster of any type or in otherwise doing insurance business in this state or elsewhere. (5) Intentionally...
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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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34-23-70
Section 34-23-70 Management; display of permit and license; poisons; prescription requirements; violations. (a) Every pharmacy when opened for business shall be under the personal supervision of a duly licensed pharmacist who shall have personal supervision of not more than one pharmacy at the same time. During temporary absences of the licensed pharmacist, not to exceed three hours daily or more than one and one-half hours at any one time, nor more than one week for temporary illness, the prescription department shall be closed, and no prescriptions are to be filled. During the temporary absence of a pharmacist, a sign shall be placed on the prescription counter in a prominent location easily seen by the public stating, "Prescription Department Closed, No Pharmacist on Duty." (b) The permit issued to each pharmacist by the board and the licensure certificates issued to the licensed pharmacist employed by each pharmacy must be prominently and conspicuously displayed in the pharmacy....
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