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12-15-102
Section 12-15-102 Definitions. When used in this chapter, the following words and phrases have
the following meanings: (1) ADULT. An individual 19 years of age or older. (2) AFTERCARE.
Conditions and supervision as the juvenile court orders after release from the Department
of Youth Services. (3) CHILD. An individual under the age of 18 years, or under 21 years of
age and before the juvenile court for a delinquency matter arising before that individual's
18th birthday, or under 19 years of age and before the juvenile court for a child in need
of supervision matter or commitment to the State Department of Mental Health or under 19 years
of age and before the juvenile court for a proceeding initiated under Section 12-15-115(b)(2).
Where a delinquency petition alleges that an individual, prior to the individual's 18th birthday,
has committed an offense for which there is no statute of limitation pursuant to Section 15-3-5,
the term child also shall include the individual subject to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-15-102.htm - 12K - Match Info - Similar pages
40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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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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11-65-1
Section 11-65-1 Legislative declarations and findings. The Legislature hereby finds and declares
as follows: (1) As the basis for enacting Act No. 84-131, the Legislature found and determined
that the conduct within Class 1 municipalities in the state of horse racing events and pari-mutuel
wagering thereon will generate additional revenues for governmental and charitable purposes,
provide additional jobs for the residents of the state and benefit the businesses related
to tourism and recreation within any such municipality and throughout the surrounding areas
of the state; it is desirable to permit the qualified voters of any Class 1 municipality to
determine through referendum whether horse racing and pari-mutuel wagering thereon will be
permitted in such municipality; and for each Class 1 municipality in which horse racing is
approved by the voters thereof, it is necessary and desirable to provide for the establishment
of a racing commission to regulate horse racing and pari-mutuel...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-1.htm - 18K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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36-25-1
Section 36-25-1 Definitions. Whenever used in this chapter, the following words and terms shall
have the following meanings: (1) BUSINESS. Any corporation, partnership, proprietorship, firm,
enterprise, franchise, association, organization, self-employed individual, or any other legal
entity. (2) BUSINESS WITH WHICH THE PERSON IS ASSOCIATED. Any business of which the person
or a member of his or her family is an officer, owner, partner, board of director member,
employee, or holder of more than five percent of the fair market value of the business. (3)
CANDIDATE. This term as used in this chapter shall have the same meaning ascribed to it in
Section 17-5-2. (4) COMMISSION. The State Ethics Commission. (5) COMPLAINT. Written allegation
or allegations that a violation of this chapter has occurred. (6) COMPLAINANT. A person who
alleges a violation or violations of this chapter by filing a complaint against a respondent.
(7) CONFIDENTIAL INFORMATION. A complaint filed pursuant to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-25-1.htm - 21K - Match Info - Similar pages
34-27-52
Section 34-27-52 Acts constituting violation of article - Failure to keep certain items among
business records. It shall be a violation of this article for any owner or business entity
offering vacation time-sharing plans for sale to the public to fail to keep among its business
records the following: (1) A copy of each item required to be submitted to the commission
under Section 34-27-51. (2) A copy of the contract from each sale of the vacation time-sharing
plan, which contract shall be retained for a period of at least three years after parties
to the vacation time-sharing plan have completely performed all of their obligations thereunder.
(3) A list of all employees and independent contractors involved in the development, sale,
or advertising of the vacation time-sharing plan or plans, including their last known mailing
addresses, which list shall include all current employees and all previous employees whose
employment has been terminated within the preceding 36 months. (Acts...
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34-27-65
Section 34-27-65 Proceeds from sale, etc., of lease plan exempt from Transient Occupancy Tax.
The proceeds from the sale or resale of any vacation time-sharing lease plan shall be exempt
from the Transient Occupancy Tax imposed by Section 40-26-1. (Acts 1983, No. 83-670, p. 1035,
ยง16.)...
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7-8-316
Section 7-8-316 (Effective Until January 1, 1997) Purchaser's right to requisites for registration
of transfer on books. Unless otherwise agreed the transferor must on due demand supply his
purchaser with any proof of his authority to transfer or with any other requisite which may
be necessary to obtain registration of the transfer of the security but if the transfer is
not for value a transferor need not do so unless the purchaser furnishes the necessary expenses.
Failure to comply with a demand made within a reasonable time gives the purchaser the right
to reject or rescind the transfer. (Acts 1965, No. 549, p. 811.)...
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34-27-36
Section 34-27-36 Disciplinary action - Generally. (a) The commission or its staff may on its
own, or on the verified complaint in writing of any person, investigate the actions and records
of a licensee. The commission may issue subpoenas and compel the testimony of witnesses and
the production of records and documents during an investigation. If probable cause is found,
a formal complaint shall be filed and the commission shall hold a hearing on the formal complaint.
The commission shall revoke or suspend the license or impose a fine of not less than one hundred
dollars ($100) nor more than two thousand five hundred dollars ($2,500), or both, or reprimand
the licensee in each instance in which the licensee is found guilty of any of the following
acts set out in this section. The commission may revoke or suspend a license until such time
as the licensee has completed an approved continuing education course and/or made restitution
to accounts containing funds to be held for other...
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