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34-1-21
or public accountant incident to or in the course of professional service to clients by the
accountant, except reports submitted by a certified public accountant or public accountant
to a client, shall be and remain the property of the accountant, in the absence of an express
written agreement between the accountant and the client to the contrary. No statement, record,
schedule, working paper, or memorandum shall be sold, transferred, or bequeathed, without
the consent of the client or the personal representative or assignee of the client,
to anyone other than one or more surviving owners or new owners of the firm of the accountant.
All statements, records, schedules, working papers, or memoranda prepared by a certified public
accountant or public accountant in the performance of a practice monitoring program or peer
review, conducted by the board shall be and become the property of the board immediately upon
preparation or compilation, and shall be remitted to the board promptly upon...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-1-21.htm - 2K - Match Info - Similar pages
7-9A-102
term includes: (A) proceeds to which a security interest attaches; (B) accounts, chattel paper,
payment intangibles, and promissory notes that have been sold; and (C) goods that are the
subject of a consignment. (13) "Commercial tort claim" means a claim arising in
tort with respect to which: (A) the claimant is an organization; or (B) the claimant is an
individual and the claim: (i) arose in the course of the claimant's business or profession;
and (ii) does not include damages arising out of personal injury to or the death
of an individual. (14) "Commodity account" means an account maintained by a commodity
intermediary in which a commodity contract is carried for a commodity customer. (15) "Commodity
contract" means a commodity futures contract, an option on a commodity futures contract,
a commodity option, or another contract if the contract or option is: (A) traded on or subject
to the rules of a board of trade that has been designated as a contract market for such a
contract...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/7-9A-102.htm - 29K - Match Info - Similar pages
36-25-1
person is associated in a manner different from the manner it affects the other members of
the class to which he or she belongs. A conflict of interest shall not include any of the
following: a. A loan or financial transaction made or conducted in the ordinary course of
business. b. An occasional nonpecuniary award publicly presented by an organization for performance
of public service. c. Payment of or reimbursement for actual and necessary expenditures for
travel and subsistence for the personal attendance of a public official or public employee
at a convention or other meeting at which he or she is scheduled to meaningfully participate
in connection with his or her official duties and for which attendance no reimbursement is
made by the state. d. Any campaign contribution, including the purchase of tickets to, or
advertisements in journals, for political or testimonial dinners, if the contribution is actually
used for political purposes and is not given under circumstances from...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-25-1.htm - 21K - Match Info - Similar pages
40-2-11
be borne by every kind of property in this state and to ascertain the proper amount of license,
privilege, excise, corporation, franchise, income, or ad valorem taxes. b. To require reporting
of retail sales and customer notification, within constitutional limitations, when the seller
does not collect sales, use, or simplified sellers use tax on Alabama sales transactions,
and to provide for penalties pursuant to Section 40-2A-11. c. To require reporting of rental
transactions of tangible personal property as defined in Section 40-12-220, when the
property is classified as Class II or Class IV property under Section 40-8-1, by persons facilitating
the transactions and to require notifications to the lessor when the lessor has not furnished
evidence that it has acquired a license as required under Section 40-12-221, and to provide
for penalties pursuant to Section 40-2A-11. (8) To cause the deposition of witnesses residing
within or without the state to be taken upon such notice to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
40-27-1
a tax measured in any way by the capital of a corporation considered in its entirety. 6. "Gross
receipts tax" means a tax, other than a sales tax, which is imposed on or measured by
the gross volume of business, in terms of gross receipts or in other terms, and in the determination
of which no deduction is allowed which would constitute the tax an income tax. 7. "Sales
tax" means a tax imposed with respect to the transfer for a consideration of ownership,
possession or custody of tangible personal property or the rendering of services measured
by the price of the tangible personal property transferred or services rendered and
which is required by state or local law to be separately stated from the sales price by the
seller, or which is customarily separately stated from the sales price, but does not include
a tax imposed exclusively on the sale of a specifically identified commodity or article or
class of commodities or articles. 8. "Use tax" means a nonrecurring tax, other than
a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
41-22-22.1
Section 41-22-22.1 Review of board and commission rules and actions by Legislative Services
Agency, Legal Division, and Joint Committee on Administrative Regulation Review; fees. (a)
The Legislative Services Agency, Legal Division, shall review each rule certified to it by
a state board or commission that regulates a profession, a controlling number of the members
of which are active market participants in the profession, to determine whether the rule may
significantly lessen competition and, if so, whether the rule was made pursuant to a clearly
articulated state policy to displace competition. (b) If the Legislative Services Agency,
Legal Division, determines that a rule subject to subsection (a) may significantly lessen
competition, it shall determine whether the rule was made pursuant to a clearly articulated
state policy to displace competition, and shall certify those determinations to the committee.
The board or commission shall submit a position paper, a transcript of any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-22-22.1.htm - 6K - Match Info - Similar pages
5-17-8
Section 5-17-8 Reports to Administrator of Alabama Credit Union Administration; powers of administrator.
(a) Credit unions shall report to the Administrator of the Alabama Credit Union Administration
at least annually on or before January 31 in such manner and form as required by the administrator
for that purpose. Additional reports may be required. Credit unions shall be examined at least
every 18 months by employees of the administration or by other persons designated by the administrator.
For failure to file reports when due, unless excused for cause by the administrator, the credit
union shall pay to the State Treasurer five dollars ($5) for each day of its delinquency.
(b) If the administrator determines that the credit union is violating this chapter, or is
insolvent, the administrator may suspend operations of the credit union by issuing an order
requiring that the credit union cease operations pending a hearing on the revocation of the
certificate of approval, or the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-17-8.htm - 13K - Match Info - Similar pages
34-26-46
(11) Aiding or abetting practice as a psychologist or psychological technician by any person
not licensed by the board. (12) Conviction of fraud in filing Medicare or Medicaid claims
or in filing claims to any third party payor (a copy of the record of conviction, certified
to by the clerk of the court entering the conviction, shall be conclusive evidence). (13)
Exercising undue influence in such a manner as to exploit the client, patient, student, or
supervisee for financial or other personal advantage to the practitioner or a third
party. (14) The suspension or revocation by another state of a license to practice as a psychologist
or psychological technician for cause other than failure to renew the license (a certified
copy of the record of suspension or revocation of the state making such a suspension or revocation
shall be conclusive evidence thereof). (15) Refusal to appear before the board after having
been ordered to do so in writing by the executive office or chair of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-26-46.htm - 8K - Match Info - Similar pages
16-24B-3
officer make a recommendation to the employing board followed by a majority vote of the board
not to offer a new, renewed, or extended contract to the contract principal, the vote of the
employing board shall be made at least 90 days before the end of the existing contract. The
recommendation shall contain written notice of the decision of the chief executive officer
and the reasons for the decision to nonrenew the contract. Notice shall be provided to the
contract principal either by personal service or by certified mail, return receipt
requested, mailed to the last known address of the contract principal. The decision of the
chief executive officer and the employing board may be based on any reason except personal
or political reasons. (d) Nothing in this section or chapter shall be construed to confer
continuing service status or nonprobationary status on any contract or probationary principal.
(e)(1) An employing board may cancel the contract of a contract principal for cause...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-24B-3.htm - 14K - Match Info - Similar pages
16-22A-3
the employee to teach or have responsibility for the safety and well-being of children, or
both, as defined in this chapter. (17) SUITABILITY CRITERIA. a. Suitability Criteria for Nonpublic
Employment. Pertains to an applicant for employment, nonpublic current employee, or a current
employee under review in a nonpublic school. An individual who has not been convicted of a
child abuse crime, as defined herein as a crime committed under the law of the state that
involves the physical or mental injury, sexual abuse or exploitation, or maltreatment
of a child, shall be deemed suitable for employment. b. Suitability Criteria for Public Employment.
Pertains to an applicant for certification, certified applicant for employment, current public
certified employee, current public noncertified employee, and current employee under review
in a public school. An individual who has not been convicted of a child abuse crime, as defined
herein as a crime committed under the law of the state that...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-22A-3.htm - 12K - Match Info - Similar pages
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