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41-9-1021
Section 41-9-1021 Definitions. As used in this article, the following terms shall have the
following meanings: (1) AMATEUR. An individual who engages in a match, contest, or exhibition
of boxing, tough man contests, wrestling, or mixed martial arts, for no compensation or thing
of value for participating, which is governed or authorized by any of the following: a. U.S.A.
Boxing. b. The Alabama High School Athletic Association. c. The National Collegiate Athletic
Association. d. Amateur Athletic Union. e. Golden Gloves. f. The local affiliate of any organization
listed in this subdivision. g. USA Wrestling. h. The National Junior College Athletic Association.
i. The National Association of Intercollegiate Athletics. j. The National Collegiate Wrestling
Association. k. Any organization licensed by the commission. (2) BARE KNUCKLE BOXING. The
original form of boxing, involving two individuals fighting without boxing gloves or other
padding on their hands. (3) BOXING MATCH. A contest...
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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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11-65-10
Section 11-65-10 Powers and duties of commission. When authorized by one or more elections
as provided in Section 11-65-4, a commission shall have the powers and duties necessary to
license, regulate, and supervise horse racing and pari-mutuel wagering thereon and greyhound
racing and pari-mutuel wagering thereon within the commission municipal jurisdiction, including,
without limiting the generality of the foregoing, the powers and duties hereinafter set forth
in this section or in other sections of this chapter. (1) A commission shall have succession
in perpetuity, subject only to the provisions of this chapter as it may be amended from time
to time. (2) A commission shall have the power to sue and be sued in its own name in civil
suits and actions and to defend suits against it. (3) A commission shall have the power to
adopt and make use of an official seal and to alter the same at pleasure. (4) A commission
shall have the power to adopt, alter, and repeal bylaws, regulations and...
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25-14-9
Section 25-14-9 Written contract; rights and duties of clients; employees, and professional
employer organizations. (a) All professional employer organization arrangements shall have
a written contract between the client and the professional employer organization recognizing
the rights, responsibilities, and duties of each party. The contract shall disclose to the
client the services to be rendered by the professional employer organization, including the
total administrative fees charged for professional employer organization services, the respective
rights and obligations of the parties, and shall provide the following: (1) The professional
employer organization reserves a right of direction and control over contract employees and
exercises that right in the context of the need to do so according to the terms and conditions
of the professional employment agreement. The client, however, as an employer, may retain
sufficient direction and control over covered employees necessary to...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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11-51-90
Section 11-51-90 Municipal business licenses; branch offices; application. (a) All municipalities
shall have the following powers: (1) To license any exhibition, trade, business, vocation,
occupation, or profession not prohibited by the Constitution or laws of the state which may
be engaged in or carried on in the municipality. (2) To fix the amount of licenses, the time
for which they are to run, not exceeding one license year, to provide a penalty for doing
business without a license, and to charge a fee not exceeding ten dollars ($10) for issuing
each license. The issuance fee shall be increased every five license years by the Department
of Revenue by an amount equal to the percentage increase, if any, in the U.S. Department of
Labor's Producer Price Index during that five-year period, rounded to the nearest dollar,
with the base year being 2006. The Department of Revenue shall notify all municipalities and
the Alabama League of Municipalities of any such fee increase no later than...
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25-5-50
Section 25-5-50 Applicability; exemptions; coverage for school boards, volunteer fire departments,
and rescue squads; sports officials. (a) This article and Article 2 of this chapter shall
not be construed or held to apply to an employer of a domestic employee; an employer of a
farm laborer; an employer of a person whose employment at the time of the injury is casual
and not in the usual course of the trade, business, profession, or occupation of the employer;
an employer who regularly employs less than five employees in any one business, other than
the business of constructing or assisting on-site in the construction of new single-family,
detached residential dwellings; or a municipality having a population of less than 2,000 according
to the most recent federal decennial census. An employer who regularly employs less than five
employees in any one business; a farm-labor employer; an employer of a domestic employee;
or a municipality having a population of less than 2,000 according to...
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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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34-39-16
Section 34-39-16 Complaints; notice and hearing; judicial review. (a) Any person may file a
complaint with the board against any licensed occupational therapist or licensed occupational
therapy assistant in the state charging the person with having violated this chapter. The
complaint shall set forth specifications of charges in sufficient detail so as to disclose
to the accused fully and completely the alleged acts of misconduct for which he or she is
charged. When a complaint is filed, the secretary of the board, or the executive director
at the request of the secretary, shall mail a copy thereof to the accused by return receipt
mail at his or her address of record, with a written notice of the time and place of hearing
thereof, advising him or her that he or she may be present in person and by counsel if he
or she so desires, to offer evidence and be heard in his or her defense. (b) At the time and
place fixed for the hearing, the board shall receive evidence upon the subject matter...
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34-39-10
Section 34-39-10 Waiver of license requirements; reciprocity; notification procedure. (a) The
board shall grant a license to any person certified prior to April 17, 1990, as an occupational
therapist registered (OTR) or as a certified occupational therapy assistant (COTA) by the
American Occupational Therapy Association, Inc. The board may waive the examination, education,
or experience and grant a license to any person certified after April 17, 1990, by a national
occupational therapy certification board, if the board considers the requirements for certification
to be equivalent to the requirements under the terms of this chapter. (b) The board may waive
the examination, education, or experience requirements and grant a license to any applicant
who shall present proof of current licensure as an occupational therapist or an occupational
therapy assistant in another state, the District of Columbia, or territory of the United States
which requires standards for licensure considered by...
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