reglab/housing_qa huggingface dataset:
AL Code § 37-1-128 (2021)
2021 Code of Alabama|Title 37 - Public Utilities and Public Transportation.|Chapter 1 - Public Service Commission.|Article 2 - Powers and Duties Generally.|Division 3 - Appeals.|Division 1 - General Provisions.|Section 37-1-128 - Superseding Order - Amount of Bond.

Section 37-1-128Superseding order - Amount of bond. The bond required to be filed as provided in this subdivision in order to supersede an order of the commission shall be double the sum estimated under Section 37-1-127, with two or more sureties, to be approved by the judge, one of which may be a surety company, payable to the State of Alabama and conditioned to pay all such loss or damage as any person, firm or corporation may sustain, including all such excess rates, fares or charges as such person, firm or corporation may have paid pending the appeal to the circuit court, or any subsequent appeal to the supreme court, in the event the order or action of the commission shall be sustained. (Acts 1909, No. 42, p. 96; Code 1923, §9840; Code 1940, T. 48, §86.)
AL Code § 37-1-129 (2021)
2021 Code of Alabama|Title 37 - Public Utilities and Public Transportation.|Chapter 1 - Public Service Commission.|Article 2 - Powers and Duties Generally.|Division 3 - Appeals.|Division 1 - General Provisions.|Section 37-1-129 - Superseding Order - Additional Bond.

Section 37-1-129Superseding order - Additional bond. An additional bond of like amount and with the same conditions shall be given at the end of each six months pending the appeal to the Circuit Court of Montgomery County and pending any subsequent appeal by any party to the supreme court. (Acts 1909, No. 42, p. 96; Code 1923, §9841; Code 1940, T. 48, §87.)
AL Code § 37-1-130 (2021)
2021 Code of Alabama|Title 37 - Public Utilities and Public Transportation.|Chapter 1 - Public Service Commission.|Article 2 - Powers and Duties Generally.|Division 3 - Appeals.|Division 1 - General Provisions.|Section 37-1-130 - Superseding Order - Order Stayed and Superseded Upon Giving Bond; Termination of Stay or Supersedeas.

Section 37-1-130Superseding order - Order stayed and superseded upon giving bond; termination of stay or supersedeas. After the required bond shall have been given, the order appealed from shall be stayed and superseded, and it shall be lawful for the utility to charge the rates, fares or charges which had been reduced by said order, or the rates, fares or charges sought to be established by its petition, until the final disposition of said case. If said utility shall fail after 30 days' written notice to give such additional bond at the end of each six months, pending any appeal, the stay or supersedeas shall terminate, and the rates, fares or charges established by statute or by the Public Service Commission or by the order or action appealed from shall be revived and shall be the lawful rates pending all further proceedings in the case. (Acts 1909, No. 42, p. 96; Code 1923, §9842; Code 1940, T. 48, §88.)
AL Code § 37-1-131 (2021)
2021 Code of Alabama|Title 37 - Public Utilities and Public Transportation.|Chapter 1 - Public Service Commission.|Article 2 - Powers and Duties Generally.|Division 3 - Appeals.|Division 1 - General Provisions.|Section 37-1-131 - Rate Suspension to Affect Only Utilities Giving Bond.

Section 37-1-131Rate suspension to affect only utilities giving bond. If any rate or rates or order or orders shall, under the provisions of this chapter be suspended by the giving of any of the bonds provided for in this subdivision, the suspension shall be operative as to and shall affect only the utilities complaining and giving such bond. (Code 1907, §5698; Code 1923, §9690; Code 1940, T. 48, §89.)
AL Code § 37-1-132 (2021)
2021 Code of Alabama|Title 37 - Public Utilities and Public Transportation.|Chapter 1 - Public Service Commission.|Article 2 - Powers and Duties Generally.|Division 3 - Appeals.|Division 1 - General Provisions.|Section 37-1-132 - Right of Appeal to Supreme Court.

Section 37-1-132Right of appeal to supreme court. Any party may appeal to the Supreme Court of Alabama from the judgment of the Circuit Court of Montgomery County. In connection with any such appeal by a utility, if no supersedeas bond has been previously given to supersede the action or order of the commission, the utility appealing the judgment of the circuit court may supersede such judgment by filing a bond upon application, in such amount, and upon such condition, all as is provided in this subdivision. Except as otherwise provided in this subdivision, the appeal to the supreme court shall be taken in accordance with the Alabama Rules of Appellate Procedure. (Code 1907, §5687; Code 1923, §9679; Code 1940, T. 48, §90.)
AL Code § 37-1-133 (2021)
2021 Code of Alabama|Title 37 - Public Utilities and Public Transportation.|Chapter 1 - Public Service Commission.|Article 2 - Powers and Duties Generally.|Division 3 - Appeals.|Division 1 - General Provisions.|Section 37-1-133 - Appeal by Commission or State.

Section 37-1-133Appeal by commission or State. If the Public Service Commission or the State of Alabama shall appeal from a judgment annulling or suspending any rates or orders, it shall not be required to give any security for the costs of said appeal or any bond or undertaking to supersede the judgment. The appeal of the Public Service Commission or the State of Alabama without such bond shall have the effect of superseding the judgment and the rate or rates, or order or orders, complained of or annulled or suspended by the judgment, shall be and remain the established rates or orders and shall be so regarded and observed until the judgment shall be affirmed and the said rates or orders annulled or suspended by the supreme court unless a supersedeas bond is continued in effect. (Code 1907, §5688; Code 1923, §9680; Code 1940, T. 48, §91.)
AL Code § 37-1-134 (2021)
2021 Code of Alabama|Title 37 - Public Utilities and Public Transportation.|Chapter 1 - Public Service Commission.|Article 2 - Powers and Duties Generally.|Division 3 - Appeals.|Division 1 - General Provisions.|Section 37-1-134 - Appeal by Utility.

Section 37-1-134Appeal by utility. If said appeal is taken by the utility, security for the costs of the appeal shall be given as in cases of other appeals from the circuit court; except, that if a supersedeas bond had been given on appeal to the circuit court as provided for in this subdivision, then pending said appeal to the supreme court by the utility, or pending an appeal thereto by the Public Service Commission, if it should appeal, such bond shall continue in force and effect and all the conditions thereof shall be complied with, and no other supersedeas bond need be given by the utility. (Acts 1909, No. 42, p. 96; Code 1923, §9844; Code 1940, T. 48, §92.)
AL Code § 37-1-135 (2021)
2021 Code of Alabama|Title 37 - Public Utilities and Public Transportation.|Chapter 1 - Public Service Commission.|Article 2 - Powers and Duties Generally.|Division 3 - Appeals.|Division 1 - General Provisions.|Section 37-1-135 - Action on Bond for Damages Resulting From Suspension of Rates or Orders.

Section 37-1-135Action on bond for damages resulting from suspension of rates or orders. Any person, firm, company, or corporation who shall sustain any loss, injury or damage by reason of the suspension of the rates or orders, or any of them, as aforesaid, may bring a civil action on the bonds in the name of the State of Alabama, for his use, and recover such damages as he may have so sustained, including any overcharge or excess rate or charge paid by him, on account of the suspension of the rates, charges, or orders. A copy of the bond, duly certified by the secretary or chief clerk or any member of the Public Service Commission under the seal of the commission, shall be received in evidence without further proof. (Code 1907, §5697; Code 1923, §9689; Code 1940, T. 48, §93.)
AL Code § 37-1-140 (2021)
2021 Code of Alabama|Title 37 - Public Utilities and Public Transportation.|Chapter 1 - Public Service Commission.|Article 2 - Powers and Duties Generally.|Division 3 - Appeals.|Division 2 - Appeals in Cases Involving Rates and Charges of Telephone Companies or Public Utilities.|Section 37-1-140 - Direct Appeal to Supreme Court as Matter of Right; Preferred Setting of Appeals; Time for Taking Appeals; Bond Required When Appellant Is Utility or Person.

Section 37-1-140Direct appeal to Supreme Court as matter of right; preferred setting of appeals; time for taking appeals; bond required when appellant is utility or person. In all cases involving controversies respecting rates and charges of telephone companies or public utilities, an appeal from any action or order of the Alabama Public Service Commission in the exercise of the jurisdiction, power and authority conferred upon it by this title, as amended and supplemented, shall lie directly to the Supreme Court of Alabama. All such appeals shall be given a preferred setting in the supreme court and shall be heard and determined by said court en banc. Nothing in this subdivision 2 shall be deemed to apply to any such cases other than those in which rates and charges are involved. All such appeals shall be taken within 30 days from the date of such action or order of the Alabama Public Service Commission and shall be granted as a matter of right and be deemed perfected by filing with the Public Service Commission a bond for the security of the cost of said appeal when the appellant is a utility or person, and by filing notice of an appeal when the appellant is the State of Alabama. (Acts 1978, No. 851, p. 1274, §1.)
AL Code § 37-1-141 (2021)
2021 Code of Alabama|Title 37 - Public Utilities and Public Transportation.|Chapter 1 - Public Service Commission.|Article 2 - Powers and Duties Generally.|Division 3 - Appeals.|Division 2 - Appeals in Cases Involving Rates and Charges of Telephone Companies or Public Utilities.|Section 37-1-141 - Who May Appeal; Manner of Taking Appeal; Application for Supersedeas; Supersedeas Bonds; Collection of Denied Rate Increases Prior to Final Disposition of Case.

Section 37-1-141Who may appeal; manner of taking appeal; application for supersedeas; supersedeas bonds; collection of denied rate increases prior to final disposition of case. Either party or any intervenor may appeal to the supreme court from the action or order of the commission under the same rules and regulations and in the same manner and under the same conditions as are or may be provided by law for appeals from circuit courts in other public utility cases. Application for supersedeas may be made to the supreme court or a justice thereof. All supersedeas bonds required shall be in the same amount, subject to the same penalties and conditions and have the same effect as is now provided or may hereafter be provided by law in such cases. If the appeal is by a telephone company or a public utility and supersedeas is granted, the appellant shall be entitled to collect, subject to refund with interest, any portion of the requested increase denied on any rate decrease directed by such supersedeas order from the time of taking such appeal until final disposition of the case. (Acts 1978, No. 851, p. 1274, §2.)
AL Code § 37-1-142 (2021)
2021 Code of Alabama|Title 37 - Public Utilities and Public Transportation.|Chapter 1 - Public Service Commission.|Article 2 - Powers and Duties Generally.|Division 3 - Appeals.|Division 2 - Appeals in Cases Involving Rates and Charges of Telephone Companies or Public Utilities.|Section 37-1-142 - Certification to Supreme Court of Record or Transcript of Proceedings Before Commission.

Section 37-1-142Certification to supreme court of record or transcript of proceedings before commission. Within 30 days after the perfection of the appeal as provided in this subdivision 2, and sooner if practicable, the Public Service Commission, through its president or any member thereof or its secretary, shall certify to the supreme court under the commission's seal a complete record or transcript of all proceedings had before it, including all orders and pleadings together with a transcript of all oral testimony, and the original of or a transcript of all documentary evidence taken in any proceedings in which the order appealed from was made. The time for certifying said transcript to the supreme court may be extended by an order of the court, for good cause shown. (Acts 1978, No. 851, p. 1274, §3.)
AL Code § 37-1-143 (2021)
2021 Code of Alabama|Title 37 - Public Utilities and Public Transportation.|Chapter 1 - Public Service Commission.|Article 2 - Powers and Duties Generally.|Division 3 - Appeals.|Division 2 - Appeals in Cases Involving Rates and Charges of Telephone Companies or Public Utilities.|Section 37-1-143 - Review of Case to Be Upon Certified Record or Transcript; Remand of Case to Commission for Additional Proceedings; Employment of Special Masters, Accountants, Consultants, etc., by Chief Justice.

Section 37-1-143Review of case to be upon certified record or transcript; remand of case to commission for additional proceedings; employment of special masters, accountants, consultants, etc., by chief justice. The court shall review the case upon the certified record or transcript of the commission, and no new or additional evidence shall be introduced or oral testimony heard, but the court may, in advance of its judgment, remand the case to the commission for the purpose of taking additional testimony or other proceedings. In the event the court, in advance of its judgment, does not remand the case to the commission for the purpose of taking additional testimony or other proceedings, then the court shall have up to 180 days from the date the case is submitted to the court to render its judgment. For the purpose of carrying out the provisions of this subdivision 2, the chief justice of the supreme court, with the advice and consent of the supreme court, is hereby authorized to appoint such special masters, accountants, utility rate-making consultants and such other personnel as he deems necessary to aid and assist the court in these appellate procedures. Such personnel may be appointed and employed on a part-time or full-time basis without regard to the merit system. (Acts 1978, No. 851, p. 1274, §4.)
AL Code § 37-1-144 (2021)
2021 Code of Alabama|Title 37 - Public Utilities and Public Transportation.|Chapter 1 - Public Service Commission.|Article 2 - Powers and Duties Generally.|Division 3 - Appeals.|Division 2 - Appeals in Cases Involving Rates and Charges of Telephone Companies or Public Utilities.|Section 37-1-144 - Subdivision Cumulative; Repeal of Conflicting Laws.

Section 37-1-144Subdivision cumulative; repeal of conflicting laws. The provisions of this subdivision 2 are cumulative and supplemental and shall be construed in pari materia with other laws regulating appeals from actions or orders of the Public Service Commission; provided, that those laws or parts of laws in direct conflict or inconsistent with this subdivision 2 are hereby repealed and superseded to the extent of such conflict or inconsistency. (Acts 1978, No. 851, p. 1274, §6.)
AL Code § 40-23-190 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 6 - Tax on Remote Sellers.|Division 3 - Conditions for Remote Entity Nexus.|Part 1|Section 40-23-190 - Conditions for Remote Entity Nexus.

Section 40-23-190Conditions for Remote Entity Nexus. (a) An out-of-state vendor has substantial nexus with this state for the collection of both state and local use tax if:  (1) The out-of-state vendor and an in-state business maintaining one or more locations within this state are related parties; and (2) The out-of-state vendor and the in-state business use an identical or substantially similar name, tradename, trademark, or goodwill, to develop, promote, or maintain sales, or the in-state business and the out-of-state vendor pay for each other's services in whole or in part contingent upon the volume or value of sales, or the in-state business and the out-of-state vendor share a common business plan or substantially coordinate their business plans, or the in-state business provides services to, or that inure to the benefit of, the out-of-state business related to developing, promoting, or maintaining the in-state market.  (b) An out-of-state vendor that is an eligible seller participating in the Simplified Sellers Use Tax Remittance Program, as these terms are defined in Section 40-23-191, that establishes a substantial nexus in this state only through the acquisition of an in-state business and thereafter meets the provisions of subsection (a) may elect to satisfy the requirements to collect and remit tax for the out-of-state vendor's Alabama sales by continued participation in the Simplified Sellers Use Tax Remittance Program. (c) Two entities are related parties under this section if one of the entities meets at least one of the following tests with respect to the other entity:  (1) One or both entities is a corporation, and one entity and any party related to that entity in a manner that would require an attribution of stock from the corporation to the party or from the party to the corporation under the attribution rules of Section 318 of the Internal Revenue Code owns directly, indirectly, beneficially, or constructively at least 50 percent of the value of the corporation's outstanding stock; (2) One or both entities is a limited liability company, partnership, estate, or trust and any member, partner, or beneficiary, and the limited liability company, partnership, estate, or trust and its members, partners, or beneficiaries own directly, indirectly, beneficially, or constructively, in the aggregate, at least 50 percent of the profits, or capital, or stock, or value of the other entity or both entities; or (3) An individual stockholder and the members of the stockholder's family, as defined in Section 318 of the Internal Revenue Code, owns directly, indirectly, beneficially, or constructively, in the aggregate, at least 50 percent of the value of both entities' outstanding stock. (Act 2003-390, §1; Act 2018-539, §1.)
AL Code § 40-23-191 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 6 - Tax on Remote Sellers.|Division 3 - Conditions for Remote Entity Nexus.|Part 2 - Simplified Seller Use Tax Remittance Act.|Section 40-23-191 - Short Title; Definitions.

Section 40-23-191Short title; definitions. (a) This part shall be titled The Simplified Seller Use Tax Remittance Act. (b) For the purpose of this part, the following terms shall have the respective meanings ascribed to them in this section: (1) DEPARTMENT. The Alabama Department of Revenue. (2) ELIGIBLE SELLER. A seller that sells tangible personal property or a service, but does not have a physical presence in this state or is not otherwise required to collect and remit state and local sales or use tax for sales delivered into the state. The seller shall remain eligible for participation in the Simplified Use Tax Remittance Program unless the seller establishes a presence through a physical business address for the purpose of making in-state retail sales within the State of Alabama or becomes otherwise required to collect and remit sales or use tax pursuant to Section 40-23-190 through an affiliate making retail sales at a physical business address in Alabama. The term also includes a marketplace facilitator as defined in Section 40-23-199.2(a)(2) for all sales made through the marketplace facilitator’s marketplace by or on behalf of a marketplace seller. (3) LOCALITY. A county, municipality, or other local governmental taxing authority which levies a local sales and/or use tax. (4) SELLER. An individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or other legal entity.  (5) SIMPLIFIED SELLERS USE TAX. The tax to be collected, reported, and remitted by eligible sellers who are participating in the program pursuant to requirements and procedures established pursuant to this part. (6) SIMPLIFIED USE TAX REMITTANCE PROGRAM or PROGRAM. The program established in this part to provide a mechanism for eligible sellers to collect, report, and remit the simplified sellers use tax established pursuant to this part. (7) STATE. The State of Alabama.  (Act 2015-448, p. 1443, §1; Act 2016-110, §1; Act 2017-82, §2; Act 2018-539, §1.)
AL Code § 40-23-193 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 6 - Tax on Remote Sellers.|Division 3 - Conditions for Remote Entity Nexus.|Part 2 - Simplified Seller Use Tax Remittance Act.|Section 40-23-193 - Collection and Remittance of Simplified Sellers Use Tax; Reporting; Statement.

Section 40-23-193Collection and remittance of simplified sellers use tax; reporting; statement. (a) The simplified sellers use tax due under the program is eight percent of the sales price on any tangible personal property sold or delivered into Alabama by an eligible seller participating in the program. The collection and remittance of simplified sellers use tax relieves the eligible seller and the purchaser from any additional state or local sales and use taxes on the transaction. (b) The simplified sellers use tax collected by the eligible seller, at the rate of eight percent, shall be electronically reported in the manner prescribed by the department on or before the 20th day of the month next succeeding the month in which the tax accrues. The eligible seller shall remit the tax at the required rate or the amount of the tax collected, whichever is greater. The required monthly reporting from the eligible seller shall only include statewide totals of the simplified sellers use taxes collected and remitted, and shall not require information related to the location of purchasers or amount of sales into a specific locality. The department may not require an eligible seller to report and remit the simplified sellers use tax more frequently than is required for other sellers. (c) No eligible seller shall be required to collect the tax at a rate greater than eight percent, regardless of the combined actual tax rates that may otherwise be applicable. Additionally, no sales for which the simplified sellers use tax is collected shall be subject to any additional sales or use tax from any locality levying a sales or use tax with respect to the purchase or use of the property, regardless of the actual tax rate that might have otherwise been applicable. (d) The participating eligible seller shall collect the tax on all purchases delivered into Alabama unless the purchaser furnishes the eligible seller with a valid exemption certificate, sales tax license, or direct pay permit issued by the department. The eligible seller shall retain all exemption certificates, sales tax licenses, or direct pay permits in its files, or in such other manner as directed by the department. (e) The eligible seller shall provide the purchaser with a statement or invoice showing that the simplified sellers use tax was collected and is to be remitted on the purchaser’s behalf. The statement shall be in a manner prescribed by the department. (f) The simplified sellers use tax levied under this section shall not be collected and remitted in lieu of the sales and use tax collected by a licensing official pursuant to Section 40-23-104. (Act 2015-448, p. 1443, §1; Act 2017-82, §2; Act 2019-382, §2.)