reglab/statecodes huggingface dataset:
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-27-1-4 - MULTISTATE TAX COMPACT › Section 810-27-1-4-.09.01 - Apportionment Formula: Double Weighting The Sales Factor

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
The provisions of this regulation
			 are effective for taxable years beginning on or after December 31,
			 2010.
(2) All business
			 income of the taxpayer shall be apportioned to this state by use of the three
			 factor apportionment formula set forth in section
			 40-27-1,
			 Article IV.9. The elements of the apportionment formula are the property factor
			 (see Regulation
			 810-27-1-4-.10.),
			 the payroll factor (see Regulation
			 810-27-1-4-.13.)
			 and the sales factor (see Regulation
			 810-27-1-4-.15.).
			 The apportionment formula gives double-weight to the sales factor and equal
			 weight to both the property and payroll factors. If any factor is not utilized
			 in the production of business income, it shall be eliminated and the
			 denominator reduced accordingly. The taxpayer may request, or the Commissioner
			 may require, the use of a replacement factor in lieu of the eliminated factor
			 where appropriate. See regulation
			 810-27-1-4-.18.
(a) EXAMPLE: Company D is a multistate entity
			 which does business both within and without the state. Company D shall
			 apportion its income using the three factor apportionment formula as follows:
Alabama
Everywhere
Property
500,000
600,000
Payroll
1,500,000
2,000,000
Sales
2,500,000
7,000,000
C must compute its apportionment formula as follows:
Property
(500,000)/600,000)
83.3333%
Payroll
(l,500,000)/2,000,000)
75.0000%
Sales
(2,500,000)/7,000,000)
71.4286% = (35.7143% * 2)
Sum of Factor
							 Percentages
229.7619%
Divide by Number of Factors Used
÷4
Apportionment Factor Average
Percentage:
57.4405%
(b)
			 Company D is a multistate entity which does business both within and without
			 the state. Company D has property and sales within the State but does not have
			 any payroll within the State. Therefore, Company D shall eliminate the payroll
			 factor and reduce the denominator. Company D shall apportion its income by
			 doing the following:
Alabama
Everywhere
Property
500,000
600,000
Payroll
000,000
000,000
Sales
2,500,000
7,000,000
C must compute its apportionment formula as follows:
Property
(500,000)/600,000)
83.3333%
Payroll
(0/0)
00.0000%
Sales
(2,500,000)/7,000,000)
71.4286% = (35.7143% x 2)
Sum of Factor
							 Percentages
154.7619%
Divide by Number of Factors Used
÷3
Apportionment Factor Average
Percentage:
51.5873%
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-27-1-4 - MULTISTATE TAX COMPACT › Section 810-27-1-4-.11 - Property Factor: Valuation

Current through Register Vol. 42, No. 9, June 28, 2024
(a) Property Factor: Valuation of Owned
			 Property.
(1) Property owned by the taxpayer
			 shall be valued at its original cost. As a general rule, "original cost" is
			 deemed to be the basis of the property at the time of acquisition by the
			 taxpayer and adjusted by subsequent capital additions or improvements thereto
			 and partial disposition thereof, by reason of sale, exchange, abandonment, etc.
			 See
			 40-18-6
			 and regulations thereunder for basis determination rules.
(i) EXAMPLE: The taxpayer acquired a factory
			 building in this state at a cost of $500,000 and, 18 months later, expended
			 $100,000 for major remodeling of the building. Taxpayer files its return for
			 the current taxable year on the calendar-year basis. Depreciation deduction in
			 the amount of $22,000 was claimed with respect to the building on the return
			 for the current taxable year. The value of the building includable in the
			 numerator and denominator of the property factor is $600,000; the depreciation
			 deduction is not taken into account in determining the value of the building
			 for purposes of the factor.
(ii)
			 EXAMPLE: During the current taxable year, Corporation X merges into Corporation
			 Y in a tax-free reorganization under the Internal Revenue Code. At the time of
			 the merger, Corporation X owns a factory which X built five years earlier at a
			 cost of $1,000,000. X has been depreciating the factory at the rate of two
			 percent per year, and its basis in X's hands at the time of the merger is
			 $900,000. Since the property is acquired by Y in a transaction in which, under
			 the Internal Revenue Code, its basis in Y's hands is the same as its basis in
			 X's hands, Y includes the property in Y's property factor at X's original cost,
			 without adjustment for depreciation, i.e. $1,000.000.
(iii) EXAMPLE: Corporation Y acquires the
			 assets of Corporation X in a liquidation by which Y is entitled to use its
			 stock cost as the basis of the X assets under §334(b)(2) of the 1954
			 Internal Revenue Code (i.e. stock possessing 80 percent control is purchased
			 and liquidated within two years). Under these circumstances, Y's cost of the
			 assets is the purchase price of the X stock, prorated over the X assets.
If the original cost of property is unascertainable, the
				property is included in the factor at its fair market value as of the date of
				acquisition by the taxpayer.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-27-1-4 - MULTISTATE TAX COMPACT › Section 810-27-1-4-.12 - Property Factor: Averaging Property Values

Current through Register Vol. 42, No. 9, June 28, 2024
As a general rule, the average value of property owned by the
				taxpayer shall be determined by averaging the values at the beginning and
				ending of the tax period. However, the Commissioner may require or allow
				averaging by monthly values if that method of averaging is required to properly
				reflect the average value of the taxpayer's property for the tax period.
Averaging by monthly values will generally be applied if
				substantial fluctuations in the values of the property exist during the tax
				period or if property is acquired after the beginning of the tax period or
				disposed of before the end of the tax period.
EXAMPLE: The monthly value of the taxpayer's property was as
				follows:
January $2,000 July $15,000
February 2,000 August 17,000
March 3,000 September 23,000
April 3,500 October 25,000
May 4,500 November 13,000
June 10,000 December 2,000
$25,000 $95,000
Total 120,000
The average value of the taxpayer's property includable in the
				property factor for the income year is determined as follows:
$120,000/12 (division) = $10,000
Averaging with respect to rented property is achieved
				automatically by the method of determining the net annual rental rate of such
				property as set forth in Reg.
				810-27-1-4-.11(b).
Author:
Peter M. Petrillo, Jr.
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-18-57.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-27-1-4 - MULTISTATE TAX COMPACT › Section 810-27-1-4-.14 - Payroll Factor: Compensation Paid In This State

Current through Register Vol. 42, No. 9, June 28, 2024
(a) Compensation is paid in this state if any
			 one of the following tests, applied consecutively, are met:
(1) The employee's service is performed
			 entirely within the state.
(2) The
			 employee's service is performed both within and without the state, but the
			 service performed without the state is incidental to the employee's service
			 within the state. The word "incidental" means any service which is temporary or
			 transitory in nature, or which is rendered in connection with an isolated
			 transaction.
(3) If the employee's
			 services are performed both within and without this state, the employee's
			 compensation will be attributed to this state:
(A) if the employee's base of operations is
			 in this state; or
(B) if there is
			 no base of operations in any state in which some part of the service is
			 performed, but the place from which the service is directed or controlled is in
			 this state; or
(C) if the base of
			 operations or the place from which the service is directed or controlled is not
			 in any state in which some part of the service is performed but the employee's
			 residence is in this state.
The term "place from which the service is directed or
				controlled" refers to the place from which the power to direct or control is
				exercised by the taxpayer.
The term "base of operations" is the place of more or less
				permanent nature from which the employee starts his work and to which he
				customarily returns in order to receive instructions from the taxpayer or
				communications from his customers or other persons or to replenish stock or
				other materials, repair equipment, or perform any other functions necessary to
				the exercise of his trade or profession at some other point or points.
Author:
Peter M. Petrillo, Jr.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-27-1-4 - MULTISTATE TAX COMPACT › Section 810-27-1-4-.15 - Sales Factor

Current through Register Vol. 42, No. 9, June 28, 2024
(a)
			 Sales Factor: In General.
(1) Section
			 40-27-1,
			 Article IV.1(g) defines the term "sales" to mean all gross receipts of the
			 taxpayer not allocated under paragraphs (5) through (8) of Section
			 40-27-1,
			 Article IV. Thus, for the purposes of the sales factor of the apportionment
			 formula, the term "sales" means generally all gross receipts derived by the
			 taxpayer from transactions and activity in the course of its regular trade or
			 business operations which produce business income within the meaning of
			 paragraph (1)(a) of Section
			 40-27-1,
			 Article IV. The following are rules for determining "sales" in various
			 situations:
(A) In the case of a taxpayer
			 engaged in manufacturing and selling or purchasing and reselling goods or
			 products, "sales" includes all gross receipts from the sales of such goods or
			 products (or other property of a kind which would properly be included in the
			 inventory of the taxpayer if on hand at the close of the tax period) held by
			 the taxpayer primarily for sale to customers in the ordinary course of its
			 trade or business. Gross receipts for this purpose means gross sales less
			 returns and allowances, and includes all interest income, service charges,
			 carrying charges, or time-price differential charges incidental to such sales.
			 Federal and state excise taxes (including sales taxes) shall be included as
			 part of such receipts if the taxes are passed on to the buyer or included as
			 part of the selling price of the product.
(B) In the case of cost plus fixed fee
			 contracts, such as the operation of a government-owned plant for a fee, "sales"
			 includes the entire reimbursed cost plus the fee.
(C) In the case of a taxpayer engaged in
			 providing services, such as the operation of an advertising agency or the
			 performance of equipment service contracts or research and development
			 contracts, "sales" includes the gross receipts from the performance of such
			 services, including fees, commissions, and similar items.
(D) In the case of a taxpayer engaged in
			 renting real or tangible property, "sales" includes the gross receipts from the
			 rental, lease, or licensing the use of the property.
(E) In the case of a taxpayer engaged in the
			 sale, assignment, or licensing of intangible personal property such as patents
			 and copyrights, "sales" includes the gross receipts therefrom.
(F) If a taxpayer derives receipts from the
			 sale of equipment used in its business, those receipts constitute sales. For
			 example, a truck express company owns a fleet of trucks and sells its trucks
			 under a regular replacement program. The gross receipts from the sales of the
			 trucks are included in the sales factor.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-27-1-4 - MULTISTATE TAX COMPACT › Section 810-27-1-4-.16 - Sales Factor: Tangible Personal Property

Current through Register Vol. 42, No. 9, June 28, 2024
(a) Sales Factor: Sales of Tangible Personal
			 Property in this State.
(1) Gross receipts
			 from sales of tangible personal property [except sales to the United States
			 Government; see Regulation 810-27-1-4-.16(b)]   are in this state:
(A) if the property is delivered or shipped
			 to a purchaser within this state regardless of the f.o.b. point or other
			 conditions of sale; or
(B) if the
			 property is shipped from an office, store, warehouse, factory, or other place
			 of storage in this state and the taxpayer is not taxable in the state of the
			 purchaser.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-27-1-4 - MULTISTATE TAX COMPACT › Section 810-27-1-4-.17 - Sales Factor: Sales Other Than Sales Of Tangible Personal Property

Current through Register Vol. 42, No. 9, June 28, 2024
(1) In General.
			 Section
			 40-27-1,
			 Article IV.17 provides for the inclusion in the numerator of the sales factor
			 of gross receipts from transactions other than sales of tangible personal
			 property (including transactions with the United States Government); under this
			 section, (gross receipts are attributed to this state if the income producing
			 activity which gave rise to the receipts is performed wholly within this state.
			 Also, gross receipts are attributed to this state if, with respect to a
			 particular item of income, the income producing activity is performed within
			 and without this state but the greater proportion of the income producing
			 activity is performed in this state, based on costs of performance.
(2) Income Producing Activity: Defined. The
			 term "income producing activity" means the act or acts directly engaged in by
			 the taxpayer for the ultimate purpose of obtaining gains or profit. Such
			 activity does not include transactions and activities performed on behalf of a
			 taxpayer, such as those conducted on its behalf by an independent contractor.
			 Accordingly, income producing activity includes but is not limited to the
			 following:
(a) The rendering of personal
			 services by employees or the utilization of tangible and intangible property by
			 the taxpayer in performing a service.
(b) The sale, rental, leasing, licensing or
			 other use of real property.
(c) The
			 rental, leasing, licensing or other use of tangible personal
			 property.
(d) The sale, licensing
			 or other use of intangible personal property.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-27-1-4 - MULTISTATE TAX COMPACT › Section 810-27-1-4-.17.01 - Sales Factor: Sourcing Sales Derived From Services Rendered To Individual And Unrelated Business Customers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Effective for tax years beginning after
			 December 31, 2010, §
								40-27-1,
			 Article IV, Paragraph 17,
Code of Ala. 1975
has been
			 amended to state that sales other than sales of tangible personal property
			 pursuant to §
								40-27-1,
			 Article IV, Paragraph 16, are to be sourced to this state if the taxpayer's
			 market for the sale is in this state. This regulation sets forth the Alabama
			 Department of Revenue's policy regarding the sourcing of sales derived from
			 services rendered to individual and unrelated business customers.
(2) The taxpayer's market for a sale is in
			 this state if and to the extent the service is delivered to a location in this
			 state. This regulation interprets when and to what extent a service will be
			 considered delivered to a location in this state under certain situations.
(a) In the case where the taxpayer's customer
			 is an individual, the taxpayer shall source receipts from the sale of a service
			 consistent with this subparagraph.
1. In the
			 case where a taxpayer's customer is an individual and the service provided is a
			 direct personal service, the sale shall be sourced to the state where the
			 customer received the direct personal service. "Direct personal services" are
			 services that are delivered or rendered in person by or on behalf of the
			 service provider to the customer. This type of service requires the service
			 provider and the customer be together at one location. Direct personal services
			 include, but are not limited to, salon services, medical and dental services
			 including examinations and surgeries, dance lessons and other similar services.
(i) Example: Hair Cutting Corp, located in
			 Alabama and other states, provides hair grooming services for individuals.
			 Receipts from hair grooming services performed at Hair Cutting Corp locations
			 in Alabama shall be sourced to this state. Receipts from hair grooming services
			 performed at Hair Cutting Corp locations outside of Alabama shall be sourced to
			 the state in which the services were performed.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-27-1-4 - MULTISTATE TAX COMPACT › Section 810-27-1-4-.18 - Special Rules

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Special
			 Rules: In General. Section
			 40-27-1,
			 Article IV.18 provides that, if the allocation and apportionment provisions of
			 Section
			 40-27-1,
			 Article IV do not fairly represent the extent of the taxpayer's business
			 activity in this state, the taxpayer may petition for or the Commissioner may
			 require, in respect to all or any part of the taxpayer's business activity, if
			 reasonable:
(a) separate
			 accounting;
(b) the exclusion of
			 any one or more of the factors;
(c)
			 the inclusion of one or more additional factors which will fairly represent the
			 taxpayer's business activity in this state; or
(d) the employment of any other method to
			 effectuate an equitable allocation and apportionment of the taxpayer's
			 income.
(e) Section
			 40-27-1,
			 Article IV.18, permits a departure from the allocation and apportionment
			 provisions of Section
			 40-27-1,
			 Article IV, only in limited and specific cases. Section
			 40-27-1,
			 Article IV.18, may be invoked only in specific cases where unusual fact
			 situations (which ordinarily will be unique and nonrecurring) produce
			 incongruous results under the apportionment and allocation provisions contained
			 in Section
			 40-27-1,
			 Article IV.
(f) In the case of
			 certain industries, the foregoing regulations in respect to the apportionment
			 formula do not set forth appropriate procedures for determining the
			 apportionment factors. Nothing in Section
			 40-27-1,
			 Article IV.18, or in this Regulation 810-27-1-4-.18 shall preclude the
			 Commissioner from establishing appropriate procedures under Section
			 40-27-1,
			 Article IV.10 to 17, inclusive, for determining the apportionment factors for
			 each such industry, but such procedures shall be applied uniformly.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-27-1-7 - MULTISTATE TAXPAYERS: RECORDKEEPING FOR SALES, USE, OR RENTAL TAX TRANSACTIONS › Section 810-27-1-7-.01 - Multistate Taxpayers: Recordkeeping For Sales, Use, Or Rental Tax Transactions

Current through Register Vol. 42, No. 9, June 28, 2024
(1) In
			 General. In addition to all other recordkeeping requirements otherwise set out
			 in Title 40,
Code of Ala. 1975
, or any regulations
			 thereunder issued from time to time, every multistate retailer, seller, vendor,
			 or person doing business in Alabama or storing, using, or otherwise consuming
			 in Alabama tangible personal property purchased from a retailer and every
			 multistate lessor of tangible personal property for use in Alabama shall keep
			 complete and adequate records as may be necessary for the Department of Revenue
			 or its authorized representatives to determine the amount of sales, use, or
			 rental tax for the payment or collection of which that retailer, seller,
			 vendor, person, and lessor is liable under Title 40, Chapters 2A, 12, or 23,
Code of Ala. 1975
. Unless the Department of Revenue
			 authorizes an alternative method of recordkeeping in writing, these records
			 shall show:
(a) Gross receipts. Gross
			 receipts from sales, or rental payments from leases, of tangible personal
			 property (including any services that are a part of the sale or lease) made in
			 Alabama, irrespective of whether the retailer, seller, vendor, person, or
			 lessor regards the receipts to be taxable or nontaxable.
(b) Deductions. All deductions allowed by law
			 and claimed in filing the return.
(c) Purchase price. Total purchase price of
			 all tangible personal property purchased for sale or consumption or lease in
			 Alabama.
These records must include the normal books of account
				ordinarily maintained by the average prudent businessman engaged in such
				business, together with all bills, receipts, invoices, cash register tapes, or
				other documents of original entry supporting the entries in the books of
				account together with all schedules or working papers used in connection with
				the preparation of tax returns.
Alabama Administrative Code › Title 820 - STATE OF ALABAMA OFFICE OF THE SECRETARY OF STATE › Chapter 820-1-1 - ORGANIZATION OF THE OFFICE OF THE SECRETARY OF STATE AND CONSTRUCTION OF RULES › Section 820-1-1-.01 - Organization

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The Office of
			 the Secretary of State is established by the Constitution of the State of
			 Alabama (Art. V, §112, Ala. Constitution of 1901) and performs a wide variety
			 of constitutional and statutory duties (
Code of Ala.
			 1975
, §§
								36-14-1 et seq.)
(2) Requests for information may be submitted
			 to the Office of the Secretary of State via several methods:
(a) By mail: Office of the Secretary of
			 State, P.O. Box 5616, Montgomery, Alabama 36103.
(b) By hand delivery: Office of the Secretary
			 of State, 600 Dexter Avenue, Suite S-105, Montgomery, Alabama 36130.
(c) By telephone: (334) 242-7200.
(d) By internet:
http://www.sos.alabama.gov
.
Alabama Administrative Code › Title 820 - STATE OF ALABAMA OFFICE OF THE SECRETARY OF STATE › Chapter 820-1-1 - ORGANIZATION OF THE OFFICE OF THE SECRETARY OF STATE AND CONSTRUCTION OF RULES › Section 820-1-1-.02 - Construction Of Rules

Current through Register Vol. 42, No. 9, June 28, 2024
(1) As of
			 the date of the initial adoption of this rule, the Secretary of State finds it
			 appropriate to relocate certain rules formerly located in Division 820-X of the
			 Secretary of State's Administrative Code. The new Administrative Code is
			 structured into multiple divisions for the purpose of arranging together rules
			 of similar subject matter. The subsequent creation of additional Divisions,
			 Chapters and Rules does not require an amendment of this Rule, as this Rule is
			 provided only to explain the restructuring of this Administrative Code on the
			 date of the initial adoption of this rule.
(2) The Administrative Code for the Office of
			 the Secretary of State may be referenced as: "820 -- The Office of the
			 Secretary of State."
Authors:
Charles E. Grainger, Jr.; William
				  Sutton; Jean Brown
Statutory Authority:
Code of Ala.
				  1975
, §
										41-22-4.
Alabama Administrative Code › Title 820 - STATE OF ALABAMA OFFICE OF THE SECRETARY OF STATE › Chapter 820-1-1 - ORGANIZATION OF THE OFFICE OF THE SECRETARY OF STATE AND CONSTRUCTION OF RULES › Section 820-1-1-.03 - Multiple Electronic Signatures On A Single Form

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The delivery, acceptance, and filing of
			 all filing instruments may be accepted by the Secretary of State's office in
			 electronic form.
The Secretary of State's Office will accept electronic
				transmission 24 hours a day, seven days a week, including holidays and
				weekends.
(2) In order for
			 the signature to be recognized as valid, the electronic signature must include
			 the signatory's name and the date on which the form was signed.
Authors:
Hugh Evans, David Brewer
Statutory Authority:
Code of Ala.
				  1975
, §
										8-1A-18 and applicable portions of Title 10A.
Alabama Administrative Code › Title 820 - STATE OF ALABAMA OFFICE OF THE SECRETARY OF STATE › Chapter 820-1-2 - RULES OF PRACTICE › Section 820-1-2-.01 - Scope And Citation

Current through Register Vol. 42, No. 9, June 28, 2024
These rules shall govern all hearing proceedings before the
				Office of the Secretary of State, except hearings pertaining to rulemaking
				proceedings. In proceedings before the Secretary of State, these rules may be
				cited as "Rule __ of the Rules of Practice" in lieu of the formal designation
				imposed herein. For example, this rule may be cited as Rule 1 of the Rules of
				Practice in lieu of Rule 820-1-2-.01.
Author:
Charles E. Grainger, Jr.
Statutory Authority:
Code of Ala.
				  1975
, §
										41-22-4.
Alabama Administrative Code › Title 820 - STATE OF ALABAMA OFFICE OF THE SECRETARY OF STATE › Chapter 820-1-2 - RULES OF PRACTICE › Section 820-1-2-.02 - Definitions

Current through Register Vol. 42, No. 9, June 28, 2024
Unless the context otherwise requires, in these rules:
(1) The term "person" or "party" includes an
			 individual, firm, partnership, association, corporation, receiver, trustee, or
			 group, and includes the plural as well as the singular.
(2) The term "Secretary" means the Alabama
			 Secretary of State.
Author:
Charles E. Grainger, Jr.
Statutory Authority:
Code of Ala.
				  1975
, §
										41-22-4.
Alabama Administrative Code › Title 820 - STATE OF ALABAMA OFFICE OF THE SECRETARY OF STATE › Chapter 820-1-2 - RULES OF PRACTICE › Section 820-1-2-.03 - Filing And Service

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Filing.
(a) Filing is accomplished by
			 delivery of a document to the Secretary, or an employee of his or her office,
			 in person, or by United States Mail, Postage Prepaid, addressed to the Office
			 of the Secretary of State at P.O. Box 5616, Montgomery, Alabama, 36103-5616, or
			 by courier to Room S-105, 600 Dexter Avenue, Montgomery, Alabama, 36104, except
			 that the Secretary or the hearings examiner may permit a document to be filed
			 with them during a hearing. Filing is effective only upon receipt by the
			 Secretary.
(b) Unless directed
			 otherwise in these rules, an original and three (3) copies of all filings,
			 including petitions, applications, prepared testimony and exhibits by anyone in
			 any proceeding, shall be filed in the Secretary's Office as stated in Rule
			 820-1-2-.04(A)(1),
			 supra, and show service thereof upon each party, by name and address, to the
			 proceeding.
(c) Where the
			 circumstances so dictate, a tentative schedule for all parties will be set for
			 the pre-filing of testimony and exhibits. Such schedules will, however, be
			 subject to change by the Secretary or hearings examiner.
Alabama Administrative Code › Title 820 - STATE OF ALABAMA OFFICE OF THE SECRETARY OF STATE › Chapter 820-1-2 - RULES OF PRACTICE › Section 820-1-2-.04 - Representation

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Any person or
			 party may appear before the Secretary on his, her, or its own behalf in any
			 matter pending before the Secretary. Any member of a partnership which is party
			 to any proceeding may appear for the partnership and any bona fide officer or
			 full-time employee of a corporation, association, or of an individual may
			 appear for such corporation, association or individual.
(2) Any person or party not represented as
			 set out in section (a) immediately above must be represented in matters pending
			 before the Secretary by an attorney or counselor at law who is a licensed
			 member in good standing of the Alabama State Bar. A person or party may be
			 represented before the Secretary pro hac vice by an attorney or counselor at
			 law who is not a licensed member in good standing of the Alabama State Bar
			 (hereinafter called a foreign attorney) provided said foreign attorney is:
			 currently a member in good standing of the bar of another state, the District
			 of Columbia, or other United States jurisdictions; is familiar with the ethics,
			 principles, practices, customs and usages of the legal profession in Alabama;
			 and otherwise complies with all requirements of Rule VII of the Rules Governing
			 Admission to the Alabama State Bar including, but not limited to, the
			 association of local counsel and the submission of a verified application in
			 the form prescribed. The Secretary or the hearings examiner shall enter an
			 order granting or denying all such pro hac vice applications submitted by
			 foreign attorneys.
Author:
Charles E. Grainger, Jr.
Statutory Authority:
Code of Ala.
				  1975
, §
										41-22-4.
Alabama Administrative Code › Title 820 - STATE OF ALABAMA OFFICE OF THE SECRETARY OF STATE › Chapter 820-1-2 - RULES OF PRACTICE › Section 820-1-2-.05 - Form Of Filings

Current through Register Vol. 42, No. 9, June 28, 2024
Every application, complaint, answer, pleading, or petition
				must be in writing and conform with the provisions of Title 41, Chapter 22,
Code of Ala. 1975
.
Author:
Charles E. Grainger, Jr.
Statutory Authority:
Code of Ala.
				  1975
, §
										41-22-4.
Alabama Administrative Code › Title 820 - STATE OF ALABAMA OFFICE OF THE SECRETARY OF STATE › Chapter 820-1-2 - RULES OF PRACTICE › Section 820-1-2-.06 - Sessions

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The office of
			 the Secretary, Room S-105, 600 Dexter Avenue, Montgomery, Alabama, 36104, will
			 be open for the transaction of business each weekday, except holidays and
			 Saturdays and Sundays, from 8 a.m. to 5 p.m.
(2) Hearings before the Secretary or hearings
			 examiner will be held in the Room E-201, 600 Dexter Avenue, Montgomery,
			 Alabama, 36104 unless otherwise provided for in an order or notice by the
			 Secretary or hearings examiner.
(3)
			 Special hearings of the Secretary will be held at other places and times at the
			 discretion of the Secretary. Hearings before a hearings examiner will be held
			 as the Secretary may direct.
(4)
			 The Secretary shall, in writing, set a time certain for all hearings, giving
			 proper notice thereof to all known parties.
(5) All hearings before the Secretary or
			 hearings examiner shall be open to the public.
(6) Contemptuous conduct by any person
			 appearing at a hearing is ground for his exclusion from the hearing by the
			 Secretary or hearings examiner.
Author:
Charles E. Grainger, Jr.
Statutory Authority:
Code of Ala.
				  1975
, §
										41-22-4.
Alabama Administrative Code › Title 820 - STATE OF ALABAMA OFFICE OF THE SECRETARY OF STATE › Chapter 820-1-2 - RULES OF PRACTICE › Section 820-1-2-.07 - Parties

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The parties to
			 proceedings before the Secretary or hearings examiner will be known as
			 complainants, defendants, intervenors, protestants, respondents, applicants,
			 and petitioners according to the nature of the proceeding and the relationship
			 thereto. Any individual may appear for himself and any member of a partnership
			 which is a party to any proceeding may appear for the partnership. A bona fide
			 officer or a full-time employee of a corporation, association, or an individual
			 may appear for such corporation, association, or individual. A party can be
			 heard in person or by its attorney of record. Representatives of the
			 Secretary's staff or persons appearing at the request of the Secretary are
			 entitled to appear in any proceeding before the Secretary or hearings examiner
			 without having been designated as one of the above-mentioned parties.
(2)
(a) In
			 complaint cases, the party who complains to the Secretary of anything done or
			 omitted to be done in violation of law, orders, or rules or regulations of the
			 Secretary is styled the complainant. The party against whom the complaint is
			 made is styled the defendant. Two or more complainants may join in one
			 complaint if the respective causes of action are against the same defendant or
			 defendants and involve substantially the same alleged violation and a like
			 state of facts.
(b) In
			 investigation proceedings instituted by the Secretary upon his own motion, the
			 parties designated therein are styled respondents; and those on whose behalf
			 the investigation proceedings are instituted are styled protestants.
(c) In applications for relief from any
			 provisions of law, orders, rules or regulations of the Secretary, parties on
			 whose behalf the application is made are styled applicants.
(d) Others seeking relief or the exercise of
			 the Secretary's authority are styled petitioners.
Alabama Administrative Code › Title 820 - STATE OF ALABAMA OFFICE OF THE SECRETARY OF STATE › Chapter 820-1-2 - RULES OF PRACTICE › Section 820-1-2-.08 - Complaints

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
(a) Complaints may be either informal (see
			 Rule
			 820-1-2-.09(2) below) or formal. Formal complaints shall be in writing and contain the names
			 of all parties Complainant and Defendant in full and the address of
			 each.
(b) Formal complaints shall
			 be so drawn so as to fully and completely advise the Defendant or the
			 Defendants and the Secretary wherein the provision of the law, rules or
			 regulations have been or will be violated. The complaint shall also state the
			 relief sought.
(c) Each formal
			 complaint and answer thereto, must be accompanied by copies in sufficient
			 numbers to enable the Secretary to serve one (1) copy upon each Defendant and
			 retain four (4) copies for use of the Office of the Secretary of State and its
			 staff.
Alabama Administrative Code › Title 820 - STATE OF ALABAMA OFFICE OF THE SECRETARY OF STATE › Chapter 820-1-2 - RULES OF PRACTICE › Section 820-1-2-.09 - Pleadings And Answers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Each
			 person against whom a complaint is directed must plead or answer at least five
			 days prior to the date set for hearing, but no later than 30 days from the
			 filing of the complaint. All answers must admit or deny the truth of all
			 material allegations of the complaint and may set forth any additional facts or
			 matters material to the issue or in bar or abatement of the proceeding.
			 Averments not denied or confessed and avoided shall be taken as admitted. If
			 the person is without knowledge, he shall so state and such statements shall
			 operate as a denial. If the person shall make satisfaction to the complainant
			 before the cause comes on for hearing or before same is finally disposed of by
			 the Secretary, he shall obtain from the complainant a written acknowledgment of
			 such satisfaction setting forth the terms and conditions thereof and file the
			 same with the Secretary.
(2) Where
			 more than one person is involved in a complaint, they may make joint answers
			 thereto. If a defendant in a complaint case seeks affirmative relief, a
			 counterclaim may be filed.
(3) If a
			 defendant in a complaint case seeks affirmative relief, a counterclaim may be
			 filed.
(4) The original answer,
			 counterclaim, or other pleading, with four (4) copies, must be filed with the
			 Secretary, 600 Dexter Avenue, Room S-105, Montgomery, Alabama, 36104, and at
			 the same time, a copy of said answer to pleading, or a counterclaim shall be
			 served by the defendant making such answer, counterclaim, or pleading by U.S.
			 Mail, Postage Prepaid, upon each complainant or his attorney of record. The
			 defendant or his attorney of record shall certify to the Secretary that said
			 service has been made.
(5) All
			 pleadings, answers and counterclaims must be in writing signed by the party or
			 his attorney of record.
(6) The
			 Secretary or the presiding hearings examiner shall entertain all motions and
			 pleadings made or filed in any proceeding which are not specifically covered by
			 these rules as may in their or its discretion be deemed proper, except a
			 hearings examiner cannot grant a motion to dismiss any proceeding. All such
			 motions shall be in writing and shall set forth the relief sought and shall be
			 served as any other pleading or answer, except those offered during a hearing.
Author:
Charles E. Grainger, Jr.
Statutory Authority:
Code of Ala.
				  1975
, §
										41-22-4.
Alabama Administrative Code › Title 820 - STATE OF ALABAMA OFFICE OF THE SECRETARY OF STATE › Chapter 820-1-2 - RULES OF PRACTICE › Section 820-1-2-.10 - Amendments

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Amendments to
			 any complaint, application, petition, pleading or answer will be allowed or
			 refused by the Secretary or the presiding hearings examiner at their discretion
			 and upon such terms as they may impose.
(2) All amendments shall be in writing on a
			 separate piece of paper and shall be filed with the Secretary.
Author:
Charles E. Grainger, Jr.
Statutory Authority:
Code of Ala.
				  1975
, §
										41-22-4.
Alabama Administrative Code › Title 820 - STATE OF ALABAMA OFFICE OF THE SECRETARY OF STATE › Chapter 820-1-2 - RULES OF PRACTICE › Section 820-1-2-.11 - Extensions Of Time

Current through Register Vol. 42, No. 9, June 28, 2024
Postponements, continuances and extensions of time may be
				granted upon application of any party to a proceeding at the discretion of the
				Secretary or presiding hearings examiner. However, upon the third such
				application by the applicant the proceeding shall be dismissed, except when
				made under extraordinary circumstances, such circumstances to be determined by
				the Secretary.
(1) Any party
			 requesting postponement or dismissal without allowance of sufficient time for
			 notification of the court reporter assigned to the hearing shall be responsible
			 for said reporter's appearance fee.
(2) Applications for extension of time should
			 be made in writing no later than 48 hours before the time set for hearing or
			 the deadline for filing pleadings, exceptions, or replies in order to properly
			 notify all concerned parties. Such applications should specify therein the
			 requested extension date.
(3) The
			 failure of an applicant, petitioner or complainant to appear at a hearing will
			 result in dismissal of the complaint, application or petition unless good cause
			 is shown.
Author:
Charles E. Grainger, Jr.
Statutory Authority:
Code of Ala.
				  1975
, §
										41-22-4.
Alabama Administrative Code › Title 820 - STATE OF ALABAMA OFFICE OF THE SECRETARY OF STATE › Chapter 820-1-2 - RULES OF PRACTICE › Section 820-1-2-.12 - Hearings

Current through Register Vol. 42, No. 9, June 28, 2024
(1) In any pending
			 matter, the Secretary or the presiding hearings examiner may, in their
			 discretion, conduct a prehearing conference to consider any matters that might
			 aid in the disposition of the proceeding.
(2) At hearings on formal complaints or
			 petitions, the complainant or petitioner, as the case may be, shall open and
			 close. At hearings on applications for any relief under the law, the applicant
			 shall open and close. In hearings of several proceedings upon a consolidated
			 record, the Secretary or presiding hearings examiner shall designate who shall
			 open and close. Intervenors shall follow the party or parties in whose behalf
			 the intervention is made, and where the intervention is not in support of
			 either original party, the Secretary or presiding hearings examiner shall
			 designate at what stage such intervenors shall be heard.
(3) Witnesses shall be sworn and examined
			 orally before the Secretary or presiding hearings examiner.
(4) Depositions may be taken in the manner
			 prescribed by law and made a part of the record.
(5) Applicant, complainant or petitioner
			 must, except as otherwise provided by law, establish the facts alleged by him
			 as the basis for the relief sought, unless the party against which the
			 complaint or petition is directed admits the same. All facts alleged in answers
			 or other pleadings must be proved by the party making such answers unless
			 admitted by the complainants or petitioners. In case of failure to plead or
			 answer in any proceeding upon complaint or petition, the Secretary may take
			 such proof of the facts as may be deemed proper, and make such order thereon as
			 the facts and circumstances of the case require.
Author:
Charles E. Grainger, Jr.
Statutory Authority:
Code of Ala.
				  1975
, §
										41-22-4.
Alabama Administrative Code › Title 820 - STATE OF ALABAMA OFFICE OF THE SECRETARY OF STATE › Chapter 820-1-2 - RULES OF PRACTICE › Section 820-1-2-.13 - Discovery

Current through Register Vol. 42, No. 9, June 28, 2024
Requests for discovery shall be sent to the party from whom
				discovery is requested and, simultaneously, a copy of the same shall be
				forwarded to the Secretary. All requests shall be made within a reasonable
				period of time from the filing of testimony and a reasonable time before the
				hearing.
Author:
Charles E. Grainger, Jr.
Statutory Authority:
Code of Ala.
				  1975
, §
										41-22-4.
Alabama Administrative Code › Title 820 - STATE OF ALABAMA OFFICE OF THE SECRETARY OF STATE › Chapter 820-1-2 - RULES OF PRACTICE › Section 820-1-2-.15 - Witnesses And Subpoenas

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 Secretary or any hearings examiner appointed by the Secretary may require the
			 attendance of witnesses or require any person, firm or corporation subject to
			 its jurisdiction to produce at such reasonable time and place to be designated
			 within the State, books, records, documents or accounts kept by such persons,
			 firms or corporations either within or without the State of Alabama. Subpoenas
			 for the attendance of witnesses or for the production of books, records,
			 documents, or accounts (unless directed to issue by the Secretary or the
			 presiding hearings examiner thereof ex mero motu) will only be issued upon
			 application in writing, and when it is sought to compel witnesses, that are not
			 parties to the proceedings, to produce such documentary evidence, the
			 application must be sworn to and must specify as nearly as may be the books,
			 records, documents, or accounts desired, and that the same are in possession of
			 witness or under his control, and that they contain evidence material to the
			 issue, in the belief of the Applicant.
(2) A witness who is summoned and responds
			 thereto is entitled to the same fee, including mileage, on the same basis as
			 witnesses in Civil Suits in Courts of Record of Alabama, such fee to be paid by
			 the party at whose instance the testimony is taken at the time the subpoena is
			 served.
(3) In case of failure to
			 comply with a subpoena or order directing discovery, the Secretary may invoke
			 the aid of any appropriate court of this state to require compliance, and the
			 Secretary may issue such orders as are just.
Author:
Charles E. Grainger, Jr.
Statutory Authority:
Code of Ala.
				  1975
, §
										41-22-4.
Alabama Administrative Code › Title 820 - STATE OF ALABAMA OFFICE OF THE SECRETARY OF STATE › Chapter 820-1-2 - RULES OF PRACTICE › Section 820-1-2-.16 - Briefs And Oral Arguments

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Briefs or memoranda shall be filed at the
			 discretion of the parties or when requested by the Secretary or the presiding
			 hearings examiner. Briefs must be printed or typewritten and should include a
			 statement of facts, proposition or points of law together with the authorities
			 relied on, an argument of the proposition or points of law and requests for
			 specific findings of facts.
(2)
			 Exhibits should not be reproduced in a brief, but may, if desired, be
			 reproduced in an appendix to the brief. Notice of intention of filing briefs
			 shall be given before the hearing closes. When the briefs are filed with the
			 Secretary they should be accompanied by certificate of service on opposite
			 parties of record.
(3) Oral
			 arguments before the Secretary may be granted at the discretion of the
			 Secretary, or the presiding hearings examiner upon the request of the parties
			 made before or at the close of the hearing in any proceeding.
Author:
Charles E. Grainger, Jr.
Statutory Authority:
Code of Ala.
				  1975
, §
										41-22-4.
Alabama Administrative Code › Title 820 - STATE OF ALABAMA OFFICE OF THE SECRETARY OF STATE › Chapter 820-1-2 - RULES OF PRACTICE › Section 820-1-2-.17 - Filing Exceptions To Reports Of The Secretary Of State Or The Hearings Examiner

Current through Register Vol. 42, No. 9, June 28, 2024
When a report and recommended order is served on the parties,
				the due date for exceptions shall be twenty (20) days from the date of service
				shown on such report and recommended order. Exceptions shall be in writing and
				set forth specifically any alleged errors in fact or in law or any erroneous
				conclusions therefrom. Replies to such exceptions may be filed by any
				interested party within twenty (20) days from the filing of the exceptions. The
				Secretary or the presiding hearings examiner, at their discretion, may extend
				the due date for exceptions and replies to exceptions, provided the request for
				such an extension is made in accordance with Rule
				820-1-2-.14 herein. The
				original and four (4) copies of all exceptions and replies shall be filed with
				the Secretary.
Author:
Charles E. Grainger, Jr.
Statutory Authority:
§
										41-22-4,
Code of Ala.
(1975).
Alabama Administrative Code › Title 820 - STATE OF ALABAMA OFFICE OF THE SECRETARY OF STATE › Chapter 820-1-2 - RULES OF PRACTICE › Section 820-1-2-.18 - Applications For Reconsideration, Rehearing Or Modifications Of Orders

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Applications
			 for rehearing or reconsideration must be made by petition, stating specifically
			 the grounds relied upon, filed with the Secretary and served upon all parties
			 or their attorneys of record who appeared at the hearing, or oral argument if
			 had, or on brief. Such petitions must be accompanied by certificates of
			 service, either by United States Mail or in person, on the other parties of
			 record. If any such application is based upon matters of law, the Applicant
			 must state fully the legal propositions involved and cite the authorities
			 therefor. If new evidence is desired to be offered upon a rehearing, the nature
			 and purpose of the evidence must be briefly stated, and it must not appear to
			 be merely cumulative. If an application seeks the modification of an order of
			 the Secretary, it must show in what particulars a modification is desired. The
			 Secretary will allow ten (10) days time from the date the application is filed
			 with the Secretary to other parties of record in which to file an answer in
			 writing to such application.
(2)
			 After the expiration of ten (10) days, the Secretary will give consideration to
			 such applications and any answers thereto that may be filed, and will make such
			 order or orders as appear to be warranted; but if the Secretary finds that a
			 hearing for the introduction of additional testimony is justified, it will set
			 the matter down for such purpose, giving notice thereof to the parties of
			 record. After such hearing the Secretary will give consideration to the record
			 in the light of such additional testimony and render his or her decision and
			 order thereon.
(3) All applications
			 for rehearing or reconsideration must be filed with the Secretary within thirty
			 (30) days from the date of the final action on the matter for which rehearing
			 or reconsideration is sought, unless an extension is granted by the Secretary.
Author:
Charles E. Grainger, Jr.
Statutory Authority:
Code of Ala.
				  1975
, §
										41-22-4.