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34-27A-3
Section 34-27A-3 License required to do certain acts; unlawful behavior; violations; assistance
with appraisal; evaluations. (a) It shall be unlawful for any person, partnership, or corporation,
for a fee or other valuable consideration, or with the intention or expectation of receiving
or collecting a fee or valuable consideration from another, to do any of the following unless
he or she is licensed under this article: (1) To be employed to perform or to perform an appraisal
as defined in this article where the subject property of the assignment lies within the borders
of the State of Alabama. (2) Present himself or herself, or allow himself or herself to be
presented, as being able to perform an appraisal for which a license is required under this
article. (b) It shall be unlawful for a person, other than a licensed real estate appraiser,
to assume or use that title or any title, designation, or abbreviation likely to create the
impression of licensure as a real estate appraiser by...
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34-28A-3
Section 34-28A-3 Persons and practices exempt from chapter. Nothing in this chapter shall be
construed as preventing or restricting any of the following: (1) Physicians or surgeons or
persons under their supervision from engaging in the examining, testing, and diagnosing of
speech and audio defects in this state. (2) A hearing instrument fitter and seller (dealer)
from engaging in the practice of fitting, testing, and selling hearing instruments in this
state. Chapter 14 of this title shall not be repealed or affected in any way. (3) Any person
licensed in this state by any other law from engaging in the profession or occupation for
which he or she is licensed. (4) The activities and services of a person who holds a valid
and current credential as a speech or hearing specialist, or both, issued by the Department
of Education of this state or a person who is employed as a speech-language pathologist or
audiologist by the government of the United States, if the person performs...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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45-8-240.31
Section 45-8-240.31 Delinquent taxes statement; list of delinquent properties; newspaper notice;
trial and decree of sale; fees; reports. (a) After the first day of January, the Tax Collector
of Calhoun County shall mail a statement to all delinquent taxpayers addressed to the party
in whose name the property was assessed, showing a brief description of the property, and
the amount of taxes, fees, and cost due. It shall be the duty of such party to pay the taxes
and fees assessed and charged against the property. The failure to comply with the requirement
of this section, or the failure to receive the statement shall not invalidate a sale of the
property for taxes, nor invalidate the title of any property sold for taxes. (b)(1) Within
the time allowed by law, it shall be the duty of the tax collector to furnish the judge of
probate a list of all property on which the entire amount of taxes have not been paid, which
list shall show the name of the person to whom the property was...
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5-18A-2
Section 5-18A-2 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) CHECK. A debit authorization or a check signed by the maker and made payable
to a person licensed under this chapter. (2) CONTINUOUS TRANSACTION. To extend a deferred
presentment transaction with the same account without redemption in full with cash or guaranteed
funds. (3) DEFERRED PRESENTMENT SERVICES. A transaction pursuant to a written agreement involving
the following combination of activities in exchange for a fee: a. Accepting a check or authorization
to debit a checking account and, in connection with that acceptance, advancing funds to the
checking account holder. b. Holding the check or authorization to debit checking account for
a period of time prior to payment or deposit. (4) DEPARTMENT. The State Banking Department.
(5) LICENSEE. A person licensed to provide deferred presentment services pursuant to this
chapter. (6) PERSON. An individual, group of individuals,...
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5-18A-7
Section 5-18A-7 License - Issuance; display; payment of fees; surrender. (a) Upon the filing
of an application in the form prescribed by the supervisor, accompanied by the fee and documents
required pursuant to Section 5-18A-6, the supervisor shall investigate to ascertain whether
the qualifications prescribed by Section 5-18A-4 have been satisfied. If the supervisor finds
that the qualifications have been satisfied, and approves the documents, the supervisor shall
issue to the applicant a license to engage in deferred presentment services business in Alabama.
A request shall be either granted or denied within 90 days of receipt. If permission is denied,
the applicant for licensure shall have the right to an administrative hearing within 60 days
of the denial, if requested, and the right to appeal pursuant to rules promulgated by the
supervisor. (b) The license shall be kept conspicuously posted in the place of business of
the licensee and shall not be assignable or transferable or...
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8-12-14
Section 8-12-14 Classification of goods, services and businesses. (a) The following general
classes of goods, services, and business are established for convenience of administration
of this article, but not to limit or extend the applicant's or registrant's rights , and a
single application for registration of a mark may include any or all goods upon which, or
services or business with which, the mark is actually being used indicating the appropriate
class or classes of goods, services, or business. When a single application includes goods,
services, or business which fall within multiple classes, the Secretary of State may require
payment of a fee for each class. (b) The classification of goods and services shall be the
classification of goods and services adopted by the United States Patent and Trademark Office,
as amended from time to time, except that nothing in this subsection shall prevent the registration
of a trade name. (c) The classification of businesses is as follows: (1)...
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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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34-27-35
Section 34-27-35 License certificates generally. (a) The commission shall prescribe the form
and content of license certificates issued. Each qualifying broker's license certificate shall
show the name and business address of the broker. The license certificate of each active salesperson
or associate broker shall show his or her name and address. The license certificate of each
active salesperson or associate broker shall be delivered or mailed to his or her qualifying
broker. Each license certificate shall be kept by the qualifying broker and shall be publicly
displayed at the address which appears on the license certificate. (b) The commission may
establish a one-year or multi-year license period. (c)(1) The fee for a temporary license
shall be one hundred fifty dollars ($150). The original fee for a broker's license shall be
one hundred fifty dollars ($150) and, beginning with the license period effective October
1, 2002, the renewal fee for a broker's license shall be seventy-five...
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40-17-168.10
Section 40-17-168.10 Deduction for sale or disbursement to exempt entities. (a) A licensed
public seller of compressed natural gas or liquefied natural gas or the licensed fleet producer
of compressed natural gas or liquefied natural gas may deduct the number of gallons of compressed
natural gas or liquefied natural gas sold or disbursed to the following entities provided
that the exempt entity has a valid exempt entity license issued in accordance with subsection
(j) of Section 40-17-332: (1) The United States government or any agency thereof. (2) Any
county governing body in this state. (3) The governing body of any incorporated municipality
in this state. (4) City and county boards of education in this state. (5) The Alabama Institute
for Deaf and Blind, the Department of Youth Services school district, and private and church
school systems, as defined in Section 16-28-1, which offer essentially the same curriculum
as offered in grades K-12 in the public schools of this state. (b)...
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