|
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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
45-37-150.10
Section 45-37-150.10 Bingo games - Age restriction. No person under the age of 18 years shall
be permitted to play any game or games of bingo conducted pursuant to any permit issued under
this article. No person under the age of 18 years shall be permitted to conduct or assist
in the conduct of any game of bingo conducted pursuant to any permit issued under this article.
(Act 80-609, p. 1027, ยง11.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-150.10.htm - 712 bytes - Match Info - Similar pages
45-37-150.09
Section 45-37-150.09 Bingo games - Management and operation. (a) A person other than a bona
fide member of the permitholder may not participate in the management of bingo. Persons other
than bona fide members of the permitholder may participate in the operation of bingo as provided
by rule of the sheriff. (b) A person may not receive any commission, salary, pay, profit,
or wage for participating in the management or operation of bingo except as provided by rule
of the sheriff. (c) Bingo may not be conducted with any equipment which is not owned, being
purchased, or being rented at a reasonable rate by the permitholder. (d) Prizes given by any
organization for the playing of bingo games shall not exceed five thousand dollars ($5,000)
in cash or gifts of equivalent value during any bingo session or seven thousand five hundred
dollars ($7,500) in cash or gifts of equivalent value during any calendar week. (e) A permitholder
may not advertise bingo except to the extent and in the manner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-150.09.htm - 2K - Match Info - Similar pages
45-20-150
Section 45-20-150 Definitions. As used in this article the following words shall have the following
meanings: (1) BINGO. The game where numbers or symbols on a card are matched with numbers
or symbols selected at random. (2) BINGO SESSION. A consecutive period of time during which
bingo is played on a given day. (3) LOCATION. A single building, hall, enclosure, or outdoor
area used for the purpose of playing bingo pursuant to a permit issued under this article.
(4) PERMIT HOLDER. A qualified organization which has a permit pursuant to this article. (5)
PERSON. Any human being, corporation, association, or other legal entity. (6) QUALIFIED ORGANIZATION.
A bona fide religious, educational, service, senior citizens, fraternal, or veterans organization
which qualifies as an exempt organization under Section 50l(c) of the Internal Revenue Code
and which operates without profit to its members and, except for special permit holders issued
pursuant to Section 45-20-150.03, which has been in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-150.htm - 1K - Match Info - Similar pages
45-35-150.06
Section 45-35-150.06 Bingo games - Charitable or educational purposes of proceeds. No less
than 100 percent of the net proceeds of a bingo game shall be designated and expended for
charitable or educational purposes. Net proceeds means gross proceeds less reasonable expenses
incurred or paid in connection with the holding, operating, or conducting of bingo. Reasonable
expenses shall not include any expenses related to advertising and any advertising done shall
contain the name of the permit holder. Reasonable expenses shall include the following bona
fide expenses, in reasonable amounts: (1) The purchase or rental of equipment necessary for
conducting bingo and payment of services reasonably necessary for the repair and maintenance
of equipment. (2) Payment of cash prizes or the purchase of prizes of merchandise. (3) Insurance
on the facilities and liability coverage, as is reasonable for the operation of bingo. (4)
Utilities. (5) Janitorial services. (6) The fee required for issuance...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-150.06.htm - 1K - Match Info - Similar pages
45-49-150.01
Section 45-49-150.01 Definitions. As used in this part, the following words shall have the
following meanings as ascribed herein, unless the context clearly indicates otherwise: (1)
BINGO. That game commonly known as bingo where numbers or symbols on a card or paper sheet
are matched with numbers or symbols selected at random. (2) BINGO SESSION. A consecutive period
of time not to exceed five consecutive hours during which bingo is played in a given day and
not to exceed two such days in a given week, except for special permit holders. A session
shall commence with the calling of the first number or symbol of the very first game of bingo.
The session shall end with the calling of the final number or symbol of the last game of bingo.
(3) LOCATION. A single building, hall, enclosure, or outdoor area used for the purpose of
playing bingo pursuant to a permit issued under this part. (4) PERMIT HOLDER. A qualified
organization which has been issued a permit pursuant to this part. (5)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-150.01.htm - 2K - Match Info - Similar pages
45-20-150.07
Section 45-20-150.07 Bingo games - Proceeds for charitable or educational purposes. No less
than 100 percent of the net proceeds of a bingo session shall be designated and expended for
charitable or educational purposes. Net proceeds means gross proceeds less reasonable expenses
incurred or paid in connection with the holding, operating, or conducting of bingo and shall
include reasonable expenses for the following: (1) The purchase or rental of equipment necessary
for conducting bingo and payment of services necessary for the repair and maintenance of equipment.
(2) Payment of cash prizes or the purchase of prizes of merchandise. (3) Rental or mortgage
payment on the location at which bingo is conducted. (4) Insurance on the facilities and liability
coverage for the operation of bingo. (5) Utilities. (6) Janitorial services. (7) The fee required
for issuance or reissuance of a permit to conduct bingo. (8) Other reasonable expenses incurred
by the permit holder, not inconsistent with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-150.07.htm - 1K - Match Info - Similar pages
45-37-150.08
Section 45-37-150.08 Bingo games - Disposition of proceeds. The entire net proceeds of a bingo
game shall be devoted exclusively to the lawful purposes of the permitholder. An item of expense
shall not be incurred or paid in connection with the holding, operating, or conducting of
bingo except the following bona fide expenses in reasonable amounts: (1) The purchase or rental
of equipment necessary for conducting bingo and payment of services reasonably necessary for
the repair of equipment. (2) Cash prizes or the purchase of prizes of merchandise. (3) Rental
of the location at which bingo is conducted. When premises owned by permitholder is destroyed
by a natural disaster or any act not the fault of the tenant or property owner, than the premises
may be rented for only one year. (4) Utilities. (5) Janitorial services. (6) The fee required
for issuance or reissuance of a permit to conduct bingo. (7) Other reasonable expenses incurred
by the permitholder, not inconsistent with this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-150.08.htm - 1K - Match Info - Similar pages
9-17-175
Section 9-17-175 Alabama Propane Education and Research Council. (a) The qualified industry
organization shall select members of the council from nominations made by retail marketers
and wholesalers operating in the State of Alabama. Vacancies in the unfinished terms of council
members shall be filled in the same manner as were the original appointments. (b) The council
shall consist of nine members, with six members representing retail marketers, two members
representing wholesalers, and one public member. Other than the public member, council members
shall be full-time employees or owners of businesses in the propane gas industry. No employee
of the qualified industry organization shall serve as a member of the council and no member
of the council may serve concurrently as an officer of the board of directors of the qualified
industry organization or as a member of the Alabama LP Gas Board. Only one person at a time
from any company or its affiliate may serve on the council. (c)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-175.htm - 4K - Match Info - Similar pages
8-22-4
Section 8-22-4 Definitions. The following terms shall have the meanings ascribed to them in
this section unless otherwise stated and unless the context or subject matter clearly indicates
otherwise: (1) PERSON. Any person, firm, association, organization, partnership, business
trust, joint stock company, company, corporation, or legal entity. (2) MOTOR FUEL. Those products
upon which the state excise tax levied, or defined, in Sections 40-17-1 through 40-17-52 and
40-17-170, as amended, is imposed. (3) WHOLESALER. Includes any person qualified as a wholesaler
of motor fuel with the state Revenue Commissioner, and shall also mean and include any person,
other than a buying pool defined herein, wherever resident or located, who brings or causes
to be brought into this state motor fuel purchased directly from the manufacturer thereof.
(4) WHOLESALE DISTRIBUTION. Any person, or the act of any person, including any affiliate
of such person, in commerce within the state, who purchases motor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-22-4.htm - 7K - Match Info - Similar pages
|