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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
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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-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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34-27B-8
Section 34-27B-8 Disciplinary actions for unprofessional conduct; hearings; expiration of suspended
license. (a) The board may refuse to renew a license, may suspend or revoke a license, may
impose probationary conditions, or may impose an administrative fine not to exceed five hundred
dollars ($500) per violation, as disciplinary actions if a licensee or applicant for licensure
has been found guilty of unprofessional conduct that has endangered, or is likely to endanger,
the health, welfare, or safety of the public. Unprofessional conduct includes, but is not
limited to, the following: (1) Obtaining a license by means of fraud, misrepresentation, or
concealment of material facts. (2) Being found guilty of unprofessional conduct as defined
by the rules established by the board, or violating the code of ethics adopted and published
by the American Association for Respiratory Care or its successor organization. (3) Conviction
of a crime, other than a minor offense, in any court if the...
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34-25-24
Section 34-25-24 Applicant with out-of-state license. An applicant who is a polygraph examiner
licensed under the laws of another state or territory of the United States may be issued a
license without examination by the board, in its discretion, upon payment of the appropriate
fees as provided in Section 34-25-26 and the production of satisfactory proof that: (1) He
is at least 21 years of age; (2) He is a citizen of the United States; (3) He is of good moral
character; (4) The requirements for the licensing of polygraph examiners in such particular
state or territory of the United States were at the date of the applicant's licensing therein
substantially equivalent to the requirements now in force in this state; (5) The applicant
had lawfully engaged in the administration of polygraph examinations under the laws of such
state or territory for at least two years prior to the application for license hereunder;
(6) Such other state or territory grants similar reciprocity to license...
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15-13-215
Section 15-13-215 Suspension, revocation, etc., of license; renewal of suspended license. (a)
The board may suspend, revoke, or refuse to issue or renew any license issued by it upon finding
that the holder or applicant has committed any of the following acts: (1) A violation of this
article or any rule adopted pursuant to this article. (2) Fraud, deceit, or misrepresentation
regarding an application or license. (3) Knowingly and willfully making a material misstatement
in connection with an application for a license or renewal. (4) A conviction by a court of
competent jurisdiction of a felony. (5) A conviction by a court of competent jurisdiction
of a Class A misdemeanor, if the board finds that the conviction reflects unfavorably on the
fitness of the individual for the license. (6) The commission of any act which would have
been cause for refusal to issue the license or identification card had it existed and been
known to the board at the time of issuance. (b) A license may be...
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34-24-75.1
Section 34-24-75.1 Certificate and limited license under Retired Senior Volunteer Program.
(a) The State Board of Medical Examiners may, at its discretion and subject to the rules and
regulations promulgated by the board, issue a certificate of qualification in behalf of physicians
meeting the requirements for participation in the Retired Senior Volunteer Program. The Retired
Senior Volunteer Program is created for the purpose of permitting doctors of medicine and
doctors of osteopathy who are fully retired from the active practice of medicine to obtain
a limited license without cost which would permit the provision of outpatient health care
services at established free clinics operated pursuant to the Volunteer Medical Professional
Act, Section 6-5-660, et seq. Physicians having certificates issued under this section must
perform no fewer than 100 hours of voluntary service annually and must limit their practice
to the confines of an established free medical clinic, as that term is...
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34-39-12
Section 34-39-12 Denial or suspension of license; probationary conditions; hearing; reinstatement.
(a) The board shall, after notice and opportunity for hearing, have the power to deny or refuse
to renew a license, or may suspend or revoke a license, or may impose probationary conditions,
where the licensee or applicant for license has been guilty of unprofessional conduct which
has endangered or is likely to endanger the health, welfare, or safety of the public. Such
unprofessional conduct includes: (1) Obtaining or attempting to obtain a license by fraud,
misrepresentation, or concealment of material facts; (2) Being guilty of unprofessional conduct
as defined by the rules established by the board; (3) Violating any lawful order, rule, or
regulation rendered or adopted by the board; (4) Being convicted of a crime other than minor
offenses defined as "minor misdemeanors," "violations," or "offenses"
in any court if the acts for which he or she was convicted are found by the board to...
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2-31-9
Section 2-31-9 Issuance or renewal of license by commissioner; posting of license and certificate.
If the commissioner is satisfied that the applicant is of good business reputation and if
the bond filed by the applicant is approved the commissioner shall issue a license to the
applicant or shall renew the applicant's license. Each person issued a license by the commissioner
under this section shall post such license in the principal office of the grain dealer in
this state. A certificate shall be posted in each location where the licensee engages in the
business of buying grain in the State of Alabama. Upon request by the licensee and a payment
of a $10.00 fee therefor, the commissioner shall issue to the licensee a certificate that
a license has been issued or renewed and a bond filed as required by this article. (Acts 1981,
No. 81-391, p. 611, ยง9.)...
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34-30-4
Section 34-30-4 Disciplinary proceedings - Grounds for suspension, revocation, etc., of license;
administrative fines. (a) The State Board of Social Work Examiners may deny an application
or, after a hearing, may refuse to renew, may suspend, or may revoke any license issued under
this chapter upon proof that the person has engaged in unprofessional conduct within the last
five years, including, but not limited to: (1) Conviction of a felony; (2) Habituation or
addiction to habit-forming drugs, either of which impairs the ability to perform his or her
work; (3) Conviction of fraud or deceit in connection with services rendered as a social worker
licensed under this chapter or in establishing qualifications under this chapter; (4) Aiding
or abetting a person not licensed under this chapter who is falsely representing himself or
herself as a social worker licensed under this chapter; (5) Failing to be relicensed and continuing
to represent himself or herself as licensed after the...
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