|
40-2B-2
as it deems best adapted for public convenience. Such publications shall be made permanently
available and constitute the official reports of the Alabama Tax Tribunal. (p) Service of
Process. (1) Mailing by first class or certified or registered mail, postage prepaid, to the
address of the taxpayer given on the taxpayer's notice of appeal, or to the address of the
taxpayer's representative of record, if any, or to the usual place of business of the Department
of Revenue, shall constitute personal service on the other party. The Alabama Tax Tribunal,
by rule, may prescribe that notice by other means shall constitute personal service
and, in a particular case, may order that notice be given to additional persons or by other
means. (2) Mailing by registered or certified mail and delivery by a private delivery service
approved by the Internal Revenue Service in accordance with Section 7502(f) of the Internal
Revenue Code of 1986, as amended, shall be deemed to have occurred,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
40-23-4
sales of materials, equipment, and machinery that, at any time, enter into and become a component
part of ships, vessels, towing vessels or barges, or drilling ships, rigs or barges, or seismic
or geophysical vessels, other watercraft and commercial fishing vessels of over five tons
load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama
Department of Conservation and Natural Resources. Additionally, the gross proceeds from the
sale or sales of lifeboats, personal flotation devices, ring life buoys, survival craft
equipment, distress signals, EPIRB's, fire extinguishers, injury placards, waste management
plans and logs, marine sanitation devices, navigation rulebooks, navigation lights, sound
signals, navigation day shapes, oil placard cards, garbage placards, FCC SSL, stability instructions,
first aid equipment, compasses, anchor and radar reflectors, general alarm systems, bilge
pumps, piping, and discharge and electronic position fixing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
9-16-90
/occupiers in such areas prior to any blasting; b. Maintain for a period of at least three
years and make available for public inspection upon request a log detailing the location of
the blasts, the pattern and depth of the drill holes, the amount of explosives used per hole,
and the order and length of delay in the blasts; c. Limit the type of explosives and detonating
equipment, the size, the timing and frequency of blasts based upon the physical conditions
of the site so as to prevent (i) injury to persons, (ii) damage to public and private
property outside the permit area, (iii) adverse impacts on any underground mine, and (iv)
change in the course, channel, or availability of ground or surface water outside the permit
area; d. Require that all blasting operations be conducted by trained and competent persons
as certified by the regulatory authority; e. Provide that upon the request of a resident or
owner of a man-made dwelling or structure within one-half mile of any portion of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-16-90.htm - 30K - Match Info - Similar pages
11-65-34
Section 11-65-34 Horse breeding fund. Each commission shall establish a special fund to promote
the breeding, raising, and racing of horses in the state, which shall be known as "The
___ [name of the sponsoring municipality] Racing Commission Breeding and Development Fund."
Each horse racing operator shall pay to its licensing commission a breeding fund fee for each
month during which it conducts any horse racing events. For each horse racing operator, the
breeding fund fee for any month shall be an amount equal to one-half of one percent [or, in
the case of any such fee referable to any month during the period of three years immediately
following such operator's receipt of an operator's license, one-quarter of one percent] of
the horse racing handle for such operator for such month. The breeding fund fee payable by
a horse racing operator for a given month shall be paid to the treasurer of the commission
licensing such operator before the end of the succeeding month. All breeding...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-34.htm - 4K - Match Info - Similar pages
11-65-17
Section 11-65-17 Terms of horse racing facility license. (a) A horse racing facility license
issued under this chapter shall be for a period of 20 years, but shall be reviewed annually.
A commission issuing such license shall state therein the person to whom such license is issued,
the duration of such license, the location of the racing facility thereby licensed to be used
for horse racing, and such other conditions of the license and related information as the
commission shall deem proper. A commission shall have no power to modify the terms of a horse
racing facility license, once issued, without the prior written consent of the holder of such
license. A horse racing facility license shall be revocable by the commission only if the
holder thereof shall not be in compliance with the provisions of this chapter or the valid
rules, regulations, and orders of the commission and such noncompliance shall have continued
for 60 days after written notice shall be given to such holder by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-17.htm - 4K - Match Info - Similar pages
11-65-29
Section 11-65-29 State horse wagering fee. No license tax, fee, or equivalent charge shall
be levied by the state against horse racing or pari-mutuel wagering thereon licensed and regulated
by a commission during a period beginning with April 5, 1984, and continuing until the fifth
anniversary of the date on which racing events shall first be conducted under the jurisdiction
of such commission. Beginning with such fifth anniversary of the date on which racing events
shall first be conducted under the jurisdiction of a commission, and continuing thereafter
for so long as such commission shall continue in existence, each horse racing operator licensed
by such commission shall pay to the Department of Revenue of the state (or such other department
or agency of the state as may be provided by law) a state horse wagering fee in an amount
equal to one percent of the horse racing handle of such operator. The state horse wagering
fee shall be paid in installments referable to the calendar...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-29.htm - 3K - Match Info - Similar pages
11-65-32.1
Section 11-65-32.1 Televised racing and pari-mutuel wagering; pari-mutuel pools and takeout;
construction. (a) Televised Racing Events in Alabama and Pari-Mutuel Wagering Thereon. The
provisions of Section 11-65-32 to the contrary notwithstanding, any person now or hereafter
licensed by a racing commission in a Class 1 municipality (the "commission") to
conduct live horse racing or live greyhound racing and pari-mutuel wagering on either thereof
(the "racing operator") shall have the right, subject to the reasonable regulatory
authority of the commission, (1) to cause live horse racing events and live greyhound racing
events conducted at the racetrack in such Class 1 municipality (the "Class 1 racetrack")
to be transmitted by television to racetracks located elsewhere in the State of Alabama (as
well as to the locations in other states and foreign countries permitted by said Section 11-65-32)
and there made available for public viewing and pari-mutuel wagering thereon and (2) to cause...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-32.1.htm - 4K - Match Info - Similar pages
11-65-23
Section 11-65-23 Permits required for certain individuals and companies. No person, firm, corporation,
or partnership shall participate in any horse racing or greyhound racing subject to the jurisdiction
of a commission or in the conduct of any racing event or pari-mutuel wagering thereon, whether
as a horse owner, greyhound owner, trainer, jockey, exercise boy, groom, stable foreman, kennel
foreman, valet, veterinarian, agent, pari-mutuel employee, concessionaire, or employee thereof,
or as an employee of the operator, or enter the racetrack enclosure for either horse racing
or greyhound racing in any capacity other than as a spectator, unless such person or the firm,
corporation or partnership employing such person possesses a permit therefor from the commission
and complies with the provisions of this chapter and all reasonable rules and regulations
of such commission. No permit issued under this section shall be transferable. The provisions
of this section which require a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-23.htm - 2K - Match Info - Similar pages
11-65-28
Section 11-65-28 Pari-mutuel wagering. (a) Pari-mutuel wagering conducted by an operator shall
be conducted in accordance with the provisions of this section. An operator shall provide
a place or places at the racing facility operated by it at which such operator shall conduct
a pari-mutuel system of wagering by its patrons on the results of horse races or greyhound
races, as the case may be, held at such racing facility. Such place or places shall be provided
with the electronic or mechanical equipment necessary to issue pari-mutuel tickets, as well
as the electronic or mechanical equipment necessary to record the wagering, compute the odds,
and determine the awards to winning bettors, all in an accurate and speedy manner. All such
equipment shall be approved by the commission licensing such operator before being used, but
such commission shall not require the installation of any particular make of such equipment.
(b) Subject to the provisions of subsection (c), a horse racing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-28.htm - 8K - Match Info - Similar pages
45-44-151
Section 45-44-151 Televised racing events and parimutuel wagering thereon. The provisions of
Part 1 to the contrary notwithstanding, any person now or hereafter licensed by the Macon
County Racing Commission to conduct live greyhound racing and parimutuel wagering thereon,
a racing operator shall have the right, subject to the reasonable regulatory authority of
the commission: (1) To cause live greyhound racing events conducted at the racetrack in Macon
County under the jurisdiction of the commission, or the Macon County racetrack, to be transmitted
by television to racetracks located elsewhere in the State of Alabama and to locations in
other states and foreign countries and there made available for public viewing and parimutuel
wagering thereon and; (2) To cause televised horse racing events and greyhound racing events
held at racetracks located elsewhere in the State of Alabama and in other states and foreign
countries to be received at the Macon County racetrack and there made...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-151.htm - 1K - Match Info - Similar pages
|