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12-21-42
Section 12-21-42 Books of account as proof of accounts. The books of account of any manufacturer,
merchant, shopkeeper, physician or other person doing a regular business and keeping daily
entries thereof may be admitted in evidence as proof of such accounts upon the following conditions:
(1) That he kept no clerk, or else the clerk is dead or otherwise inaccessible or for any
other reason the clerk is disqualified from testifying; (2) Upon proof, the party's oath being
sufficient, that the book tendered is his book of original entries; (3) When any party or
interested person, manager or other official of any association or company testifies to his
or their account book and the items therein contained, that the same is a book of original
entries and that the entries therein are true and just and were made by himself or his employee,
deceased or living, in the usual course of trade and of his duty or employment to the party
so testifying; thereupon the said account book and entries...
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12-21-32
Section 12-21-32 Books of account kept by deceased executor, etc. Books of account kept by
a deceased executor, administrator, guardian or trustee or entries or memoranda made by him
in the course of business or duty are admissible evidence; and, if such book or memoranda
is lost, a copy thereof, supported by the oath of the person making it, is admissible evidence.
(Code 1876, §3054; Code 1886, §2778; Code 1896, §1809; Code 1907, §3976; Code 1923, §7672;
Code 1940, T. 7, §384.)...
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45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-120.htm - 16K - 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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
7-9A-102
Section 7-9A-102 Definitions and index of definitions. (a) Article 9A definitions. In this
article: (1) "Accession" means goods that are physically united with other goods
in such a manner that the identity of the original goods is not lost. (2) "Account,"
except as used in "account for," means a right to payment of a monetary obligation,
whether or not earned by performance, (i) for property that has been or is to be sold, leased,
licensed, assigned, or otherwise disposed of, (ii) for services rendered or to be rendered,
(iii) for a policy of insurance issued or to be issued, (iv) for a secondary obligation incurred
or to be incurred, (v) for energy provided or to be provided, (vi) for the use or hire of
a vessel under a charter or other contract, (vii) arising out of the use of a credit or charge
card or information contained on or for use with the card, or (viii) as winnings in a lottery
or other game of chance operated or sponsored by a State, governmental unit of a State, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/7-9A-102.htm - 29K - Match Info - Similar pages
40-12-116
Section 40-12-116 Junk dealers. (a) Each junk dealer shall pay the following license tax: in
all places of less than 1,000 inhabitants, whether incorporated or not, $10; in towns of 1,000
inhabitants and less than 3,000 inhabitants, or within 10 miles thereof, $20; in cities and
towns of 3,000 and less than 10,000 inhabitants, or within 10 miles of the city limits thereof,
$30; in cities and towns of 10,000 and less than 20,000 inhabitants, or within 10 miles of
the city limits thereof, $50; in cities and towns of 20,000 inhabitants and less than 50,000
inhabitants, or within 10 miles of the city limits thereof, $75; and in cities and towns of
50,000 inhabitants and over or within 10 miles of the city limits thereof, $150. Each junk
dealer, his clerk, agent or employee shall keep a book open to inspection in which he shall
make entries of all articles of railroad iron or brass, pieces of machinery and plumbing material,
automobiles, automobile tires, parts, and accessories, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-116.htm - 3K - Match Info - Similar pages
35-12-72
Section 35-12-72 Presumption of abandonment. (a) Property is presumed abandoned if it is unclaimed
by the apparent owner during the time set forth below for the particular property: (1) Traveler's
checks, 15 years after issuance. (2) Money order, five years after issuance. (3) A demand,
savings, or time deposit including a deposit that is automatically renewable, three years
after the earlier of maturity, as extended from time to time, or the date of the last indication
by the apparent owner of interest in the property. (4) Tangible and intangible property held
in a safe deposit box or other safekeeping depository in this state in the ordinary course
of the holder's business and proceeds resulting from the sale of the property permitted by
other law, three years after expiration of the lease or rental period on the box or other
depository. (5) Money or credits owed to a customer as a result of a retail business transaction,
one year after the obligation accrued. (6) Property in an...
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34-24-360
Section 34-24-360 Restrictions, etc., on license; grounds. The Medical Licensure Commission
shall have the power and duty to suspend, revoke, or restrict any license to practice medicine
or osteopathy in the State of Alabama or place on probation or fine any licensee whenever
the licensee shall be found guilty on the basis of substantial evidence of any of the following
acts or offenses: (1) Fraud in applying for or procuring a certificate of qualification to
practice medicine or osteopathy or a license to practice medicine or osteopathy in the State
of Alabama. (2) Unprofessional conduct as defined herein or in the rules and regulations promulgated
by the commission. (3) Practicing medicine or osteopathy in such a manner as to endanger the
health of the patients of the practitioner. (4) Conviction of a felony; a copy of the record
of conviction, certified to by the clerk of the court entering the conviction, shall be conclusive
evidence. (5) Conviction of any crime or offense which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-24-360.htm - 16K - Match Info - Similar pages
40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
2-17-34
Section 2-17-34 Making, etc., of false statements or entries in reports, accounts, etc.; mutilation,
alteration, etc., of documentary evidence, etc. Any person, firm or corporation that shall
willfully make or cause to be made any false entry or statement of fact in any report required
to be made under this chapter, or that shall willfully make or cause to be made any false
entry in any account, record or memorandum kept by any person, firm or corporation subject
to this chapter or that shall willfully neglect or fail to make or to cause to be made full,
true and correct entries in such accounts, records or memoranda of all facts and transactions
appertaining to the business of such person, firm or corporation or that shall willfully remove
out of the jurisdiction of this state or willfully mutilate, alter or by any other means falsify
any documentary evidence of any such person, firm or corporation or that shall willfully refuse
to submit to the commissioner or to any of his...
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