David Faulkner

Decoupling the Tax Cuts and Jobs Act (TJCA) Amendment to Section 174 of the Internal Revenue Code

Small Estates; summary distribution for small estates; amount increased; Probate court authorized to manage process

Children with disabilities; provides certain procedures to attempt to remedy an allegation of a violation of the Individuals with Disabilities Education Act before an impartial due process hearing may be requested

Beaches and coastal areas; to establish a public alert system when sharks are detected.

Social media, individuals under 16 years of age prohibited from creating accounts, age verification required, penalties for violations established

Education, public K-12 schools, completion of approved computer science course required

Municipalities to jointly form an authority to open and operate law enforcement training facilities

Shark alert system; established; implementation by Department of Conservation and Natural Resources required; state and local entities assistance required

Non profit agricultural organization, authorized to offer health benefits to members

Jefferson County, compensation of tax collector and tax assessor further provided for

Taxation, taxation of vapor products provided for

Colonel George A. Garzon, commended

March 2025 as Colorectal Cancer Awareness Month, recognized

James Loggins, commended

William Jelks “Bill” Cabaniss, Jr., death mourned

Mary Katherine Malone, commended

The Alabama Holocaust Commission, 2025 State Yom HaShoah Commemoration on April 22, 2025, honored

April as Alabama Native Plant Month, recognized

Bill Cabaniss, death mourned

Riva Hirsch, recognized

James Loggins, commended

Income tax, due date for electing pass-through to make election extended

Birmingham Host Committee 2025 World Police and Fire Games tax exemptions

Voting, procedure for improperly marked absentee and provisional ballots

Motor vehicles, requires proof of current registration and insurance to claim a vehicle from impound the first time or any subsequent time it is impounded.

Motor vehicle registrations, replace International Symbol of Access with Dynamic Accessibility Symbol

Junior Achievement of Alabama, Inc., exempt from state, county, and municipal ad valorem taxes, and sales and use taxes

Retail Theft Crime Prevention Act; required payment of restitution, further provided to include housing and care costs incurred

Alabama Uniform Commercial Real Estate Receivership Act, created, process for appointment of receiver for disputes relating to commercial real estate provided

Municipal courts; reporting requirements of driving under the influence convictions established; penalties established

Crimes and offenses; murder and manslaughter further provided for

County Boards of Equalization; to revise the nomination procedures for boards of equalization in certain counties

Tort Reform, to regulate litigation financing agreements, vicarious liability of employers, proof of medical care expenses, and attorney advertising

Polygraph Examiners Board; polygraph device defined; computer voice stress analysis exempted

Jefferson County, Tax Assessor and the Tax Collector, salary

Colorectal Cancer Awareness Month, recognized

Alabama Yom Hashoah Commemoration, May 2, 2024, Recognized

Alabama Yom Hashoah Commemoration, May 7, 2024, Recognized

Colorectal Cancer Awareness Month, recognized

Alabama Yom Hashoah Commemoration, May 2, 2024, Recognized

Mountain Brook High School Dorians, commended

Daniel Chaplin, commended

Walker Percy Badham III, death mourned

Mountain Brook High School Varsity Wrestling Team, Congratulated

Relating to state, county, and municipal sales and use taxes; to amend Section 40-23-5, Code of Alabama 1975, to exempt capital expenditures of the Birmingham Zoo from state, county, and municipal sales and use taxes through September 30, 2027.

Relating to public contracts; to amend Section 39-3-4, Code of Alabama 1975, to provide requirements for the use of iron produced within the United States for certain public works projects under certain conditions.

Relating to civil liability; to amend Section 6-5-71, Code of Alabama 1975, to further provide for the right of action for injuries resulting from the illegal furnishing of alcoholic beverages, by basing liability for a person who illegally furnishes alcoholic beverages to an individual who injures a third party on what the furnisher knew or should have known under the circumstances; to specify when the right of action is not available; and to provide legislative intent.

Relating to court costs; to amend Section 22-52-14, Code of Alabama 1975; to further provide for an appointed attorney's compensation in a commitment proceeding.

Relating to tax exemptions, to amend Section 40-9-12, Code of Alabama 1975, to change the name of the National Foundation to reflect its current name, the March of Dimes Inc.

Relating to the Insurance Department; to amend Section 27-2-39 of the Code of Alabama 1975, to authorize the department to post notice of hearings for the consideration of matters which would otherwise require separate notices to more than 50 persons on a website maintained by the department; and to require the department to post notices of hearings held for consideration of rules of the commissioner on a website maintained by the department and to publish the notices in the Alabama Administrative Monthly.

Relating to the Uniform Commercial Code; to add Article 12 to the Uniform Commercial Code to govern the property rights of certain intangible digital assets (controllable electronic records), including electronic rights to payment, to provide for a manner to establish the transfer and control of those assets, to provide a mechanism for evidencing certain rights of payment, and to adopt special rules with regard to the payment obligations and conditions of discharge of account debtors on controllable accounts and controllable payment intangibles; to amend Sections 7-1-201, 7-1-204, 7-1-301, 7-1-306, 7-2-102, 7-2-106, 7-2-201, 7-2-202, 7-2-203, 7-2-205, 7-2-209, 7-2A-102, 7-2A-103, 7-2A-107, 7-2A-201, 7-2A-202, 7-2A-203, 7-2A-205, 7-2A-208, 7-3-104, 7-3-105, 7-3-401, 7-3-604, 7-4A-103, 7-4A-201, 7-4A-202, 7-4A-203, 7-4A-207, 7-4A-208, 7-4A-210, 7-4A-211, 7-4A-305, 7-5-104, 7-5-116, 7-7-102, 7-7-106, 7-8-102, 7-8-103, 7-8-106, 7-8-110, 7-8-303, 7-9A-102, 7-9A-104, 7-9A-105, 7-9A-203, 7-9A-204, 7-9A-207, 7-9A-208, 7-9A-209, 7-9A-210, 7-9A-301, 7-9A-304, 7-9A-305, 7-9A-310, 7-9A-312, 7-9A-313, 7-9A-314, 7-9A-316, 7-9A-317, 7-9A-323, 7-9A-324, 7-9A-330, 7-9A-331, 7-9A-332, 7-9A-334, 7-9A-341, 7-9A-404, 7-9A-406, 7-9A-408, 7-9A-509, 7-9A-513, 7-9A-601, 7-9A-605, 7-9A-608, 7-9A-611, 7-9A-613, 7-9A-614, 7-9A-615, 7-9A-616, 7-9A-619, 7-9A-620, 7-9A-621, 7-9A-624, and 7-9A-628, Code of Alabama 1975, and to add Sections 7-9A-107A, 7-9A-107B, 7-9A-306A, 7-9A-306B, 7-9A-314A, and 7-9A-326A to the Code of Alabama 1975, to provide a substantial revision to the Uniform Commercial Code in conformity with a substantial portion of the Uniform Commercial Code Amendments (2022), to clarify the meaning of the term chattel paper and other definitions, to define and provide for hybrid transactions, and to provide extensive amendments to the Uniform Commercial Code providing for the perfection of security interests in controllable electronic records, documents of title, chattel paper, and other assets; and to add Article 12A to the Uniform Commercial Code to provide transitional provisions for the Uniform Commercial Code Amendments (2022).

Relating to public contracts; to amend Section 39-3-4, Code of Alabama 1975, to provide requirements for the use of timber produced within the United States for certain public works projects under certain conditions.

Relating to the Growing Alabama Credit; to add Section 40-18-417.8 to the Code of Alabama 1975; to provide that the credit from a parent or holding company may be claimed by the subsidiary in certain circumstances; and to provide retroactive effect.

Relating to brewpubs; to amend Section 28-4A-3, Code of Alabama 1975; to authorize the transfer of beer between brewpubs in certain circumstances and to provide further for determining taxes due on beer sales.

Relating to taxation; to amend Sections 40-2-18, 40-3-21, 40-3-25, and 40-7-25, Code of Alabama 1975, to provide a date certain by which valuation notices must be mailed by county assessing officials; to provide notice requirements regarding certain decisions of the Board of Equalization; to extend the time to pay taxes and file an appeal regarding certain actions of the Board of Equalization; and to make nonsubstantive, technical revisions to update the existing code language to current style.

Relating to Jefferson County; to amend Section 45-37-91.04 of the Code of Alabama 1975, providing for the board of directors of the Greater Birmingham Convention and Visitor's Bureau, to provide for the appointment of an additional member of the board of directors.

RECOGNIZING THE MONTH OF APRIL 2023 AS ALABAMA NATIVE PLANT MONTH.

RECOGNIZING THE ALABAMA YOM HASHOAH COMMEMORATION ON APRIL 18, 2023.

CONGRATULATING THE MOUNTAIN BROOK HIGH SCHOOL BOYS VARSITY TENNIS TEAM FOR WINNING THE 2023 ALABAMA HIGH SCHOOL ATHLETIC ASSOCIATION CLASS 6A STATE TENNIS CHAMPIONSHIP.

CONGRATULATING THE MOUNTAIN BROOK HIGH SCHOOL GIRLS VARSITY TENNIS TEAM FOR WINNING THE 2023 ALABAMA HIGH SCHOOL ATHLETIC ASSOCIATION CLASS 6A STATE TENNIS CHAMPIONSHIP.

CONGRATULATING THE MOUNTAIN BROOK HIGH SCHOOL WRESTLING TEAM FOR WINNING THE 2023 ALABAMA HIGH SCHOOL ATHLETIC ASSOCIATION CLASS 6A DUALS STATE CHAMPIONSHIP.

SPECIAL ORDER CALENDAR

MOURNING THE DEATH AND CELEBRATING THE LIFE OF THE HONORABLE ANNE DAHLENE LAMKIN DURWARD.

COMMENDING MR. DAVID D. DOWD III FOR NEARLY 30 YEARS OF CONTRIBUTIONS TO THE BOY SCOUTS OF AMERICA AND THE STATE OF ALABAMA.

Travel insurance, Travel Insurance Act, created, licensing and registration requirements revised, sale of travel insurance, establish sales practices standards, Secs. 27-64-1 to 27-64-10, inclusive, added; Sec. 27-7-5.2 repealed

Courts, garnishment proceedings, service of garnishment notice may be perfected by motion and court order under certain conditions, Sec. 6-6-394.1 added.

Elections, prohibiting poll watchers from assisting an individual with voting, Secs. 11-46-51, 17-9-13 am'd.

Auctioneers, State Board of, exempting computer-automated Internet auctions from regulation by the board, Sec. 34-4-3 am'd.

Yom HaShoah Commemoration, recognized

Homewood High School Patriot Marching Band and Cooper, Chris, commended

Junior League of Birmingham, 100th anniversary, recognized

Samford University debate team, commended

Voter registration lists, to permit a registered voter or spouse of a registered voter who is a prosecutor, judge, or law enforcement officer to have info omitted, Sec. 17-4-33 am'd.

Hospitals, require hospitals to bill an injured person's health insurance and only seek compensation from health insurance unless certain circumstances apply, clarifying hospital lien provisions, Sec. 27-12-25 added; Sec. 35-11-371 am'd.

Motor vehicles, reduced speed school zones, to include schools in a municipality, Secs. 32-5A-181, 32-5A-182, 32-5A-183 am'd.

Qualified Dispositions in Trust Act, created, to govern certain transfers of trust property

Auctioneers, State Board of, exempting computer-automated Internet auctions from regulation by the board, Sec. 34-4-3 am'd.

Sales and use tax, construction contracts for highways, roads, and bridges, Revenue Dept., issuance of exemption certificates if gov't entity contracting is tax exempt, Sec. 40-9-14.1 am'd.

Ad valorem tax, appraisal value increase on real property for single family owner-occupied residential, limited to three percent, carry over of excess, const. amend.

Tax Assessor or Revenue Commissioner, homestead exemptions, electronic verification at the discretion of tax assessing official, Sec. 40-9-21.1 am'd.

Corrections Dept., inmates being released, application for nondriver identification authorized, Sec. 14-10-1 am'd.

ClasTran, Birmingham Regional Paratransit Consortium, exempt from all sales and use taxes

Student Grant Program, cap increased on grant amount from $1,200 to $3,000 per academic year, Sec. 16-33A-3 am'd.

Utilities, governmental entities, prohibited from adopting or enforcing policies that prohibit the connection or reconnection of utility services

Taxation, County Boards of Equalization, valuation procedures further provided, Secs. 40-2-18, 40-3-21, 40-3-25, 40-7-25 am'd.

Mountain Brook, alcoholic beverages, entertainment districts, established in certain historic villages in city, open containers from licensees authorized

State Board of Occupational Therapy, board authorized to establish an impaird practitioner program for occupational therapists and occupational therapy assistants, Sec. 34-39-12.1 added; Secs. 34-39-3, 34-39-7 am'd.

Ad valorem tax on real property, senior property tax appraisal for persons age 70 or older on principal residence used for 10 years, appraisal value frozen on immediate prior year, exceptions, rules by Revenue Dept.

Jefferson Co., ad valorem taxes, senior property tax appraisal, person 70 or older, valuation frozen under certain conditions, const. amend.

Taxation, Community Foundation of South Alabama, Community Foundation of West Alabama, Black Belt Community Foundation, Community Foundation of Northeast Alabama, Community Foundation of Greater Birmingham, Community Foundation of Greater Huntsville, Community Foundation of Greater Decatur, Limestone Area Community Foundation, Central Alabama Community Foundation, Autauga Area Community Foundation, Elmore County Community Foundation, Southeast Alabama Community Foundation, Community Foundation of East Alabama, and Walker Area Community Foundation exempt from state, county, and municipal sale and use taxes

To exempt state, county, and municipal sales and use tax from the Birmingham Holocaust Education Center

Holocaust education, endorsing and encouraging in the state

Demetri's Barbeque Restaurant, commended

Kenneth Sherwood Ebaugh Memorial Crosswalk, the crosswalk crossing Shades Creek Parkway, named

Hoover High School girls basketball team, commended

Mountain Brook High School boys basketball team, commended

Mountain Brook, boys varsity lacrosse team, commended

Mountain Brook, boys varsity lacrosse team, commended

Bromberg, Lella Clayton, death mourned

Demetri's Barbeque Restaurant, commended

Mountain Brook High School Volleyball team, commended

Tax Assessor or Revenue Commissioner, homestead exemptions, electronic verification at the discretion of tax assessing official, Sec. 40-9-21.1 am'd.

Ad valorem tax, appraisal value increase on real property for single family owner-occupied residential, limited to three percent, carry over of excess, const. amend.

Captive Insurance Companies, insurance in alien jurisdictions auth., requirements for an Alabama Coastal Captive Insurance Company revised, certificate of dormancy provided for, Secs. 27-31B-26, 27-31C-3.1 added; Sec. 27-31C-4 repealed; Secs. 27-31B-2, 27-31B-3, 37-31B-6, 27-31C-3 am'd.

Hospitals, require hospitals to bill an injured person's health insurance and only seek compensation from health insurance unless certain circumstances apply, clarifying hospital lien provisions, Secs. 35-11-371, 35-11-372, am'd.

Voter registration lists, to permit a registered voter or spouse of a registered voter who is a prosecutor, judge, or law enforcement officer to have info omitted, Sec. 17-4-33 am'd.

Taxation, County Boards of Equalization, valuation procedures further provided, Secs. 40-2-18, 40-3-21, 40-3-25, 40-7-25 am'd.

Sales and use tax, construction contracts for highways, roads, and bridges, Revenue Dept., issuance of exemption certificates if gov't entity contracting is tax exempt, Sec. 40-9-14.1 am'd.

Taxation, exempt Community Foundation of Greater Birmingham from sale and use tax

Motor vehicles, reduced speed school zones, to include schools in a municipality, Secs. 32-5A-181, 32-5A-182, 32-5A-183 am'd.

Legislature, joint session called to recognize Yom Hashoah

Yom HaShoah Commemoration, recognized

Yom HaShoah Commemoration, recognized

Consumer protection, roofing, contracts, cancellation of roofing contract further provided, Sec. 8-36-2 am'd.

Education, K-12 schools, phase in of computer science courses required, funding for teacher training and certification provided, State Administer position created within Dept. of Education, ACHE to create scholarships for preservice teachers, and Computer Science Education task force created

Municipalities, council-manager form of government, procedures and timing further provided for, petition and election required, ballot, Secs. 11-43A-1.1, 11-43A-7, 11-43A-8 am'd.

Municipalities, council-manager form of government, procedures and timing further provided for, petition and election required, ballot, Secs. 11-43A-1.1, 11-43A-7, 11-43A-8 am'd.

Taxation, Barber Vintage Motorsports Museum, sales and use tax exemption, to include construction materials, ad valorem tax exemption, further provided for, Sec. 40-9-25.14 am'd.

Homestead exemptions, to permit anyone who qualifies for a homestead exemption to electronically verify eligibility for the exemption each year, Sec. 40-9-21.1 am'd.

Motor vehicle rentals, private motor vehicle rentals, subject to all insurance, taxation, and licensing laws and rules relating to rental of

Sports shooting ranges, in existence for more than a year, not subject to civil liability, criminal prosecution, or legal injunction relating to noise or noise pollution, Sec. 6-5-341 am'd.

Municipalities, council-manager form of government, procedures and timing further provided for, petition and election required, ballot, Secs. 11-43A-1.1, 11-43A-7, 11-43A-8 am'd.

Domestic violence, protection orders, definitions clarified, notice of hearing and service of process requirements clarified, fines and penalties for violations clarified, Sec. 13A-6-139.1 repealed; Secs. 13A-6-130, 13A-6-131, 13A-6-132, 13A-6-134, 13A-6-138, 13A-6-142, 15-10-3, 15-13-190, 15-23-68, 30-5-2, 30-5-3, 30-5-5, 30-5-8 am'd.

Judges, vacancies, initial term of judges appt. to fill, further provided for, Amendment 328, Constitution of Alabama of 1901, am'd, const. amend.

Courts, circuit and district judges, qualifications, min times of state licensure to practice law, persons with certain professional disciplinary actions, prohibited from qualification, Secs. 12-11-1, 12-12-1 am'd.

Yom HaShoah Commemoration, recognized

Yom HaShoah Commemoration, recognized

Mountain Brook High School's Girls Tennis Team, commended

Mountain Brook High School boys basketball team, commended

Homewood, ad valorem tax purposes, limitation removed on tax in one year on various classes of property, const. amend.

Municipality, council-manager form of gov., council-manager act of 1982, composition of council, alternate forms, Sec. 11-43A-1.1 added; Secs. 11-43A-8, 11-43A-9, 11-43A-14, 11-43A-16, 11-43A-32 am'd

State Fire Marshal, permit fees, collected for permit to manufacture a destructive device or biological weapon be deposited in State Fire Marshal's Fund, Sec. 36-19-2.1 am'd.

Transportation network companies, providing ride sharing for compensation, Public Service Commission permit required to operate, minimum requirements imposed

Conservation and Natural Resources Dept., deputy game and fish wardens, positions abolished, Sec. 9-11-17 repealed; Secs. 9-2-28, 9-2-64, 9-11-1 amd.

Private judges, to expand types of cases private judges can hear, Secs. 12-11A-2, 12-11A-4 am'd.

Domestic violence, protection orders, definitions clarified, notice of hearing and service of process requirements clarified, fines and penalties for violations clarified, Sec. 13A-6-139.1 repealed; Secs. 13A-6-130, 13A-6-131, 13A-6-132, 13A-6-134, 13A-6-138, 13A-6-142, 15-10-3, 15-13-190, 15-23-68, 30-5-2, 30-5-3, 30-5-5, 30-5-8 am'd.

Transportation network companies, Public Service Commission permit required to operate, minimum requirements imposed

Mountain Brook High School basketball team, commended

Yom HaShoah Commemoration, recognized

Mountain Brook High School basketball team, commended

Yom HaShoah Commemoration, recognized

Tate, Laura H., Alabama Middle School Principal of the Year - Commended

Alcoholic beverages, wine and beer, authorize tastings in grocery stores, Sec. 28-3A-20.3 added

Municipality, council-manager form of gov., council-manager act of 1982, composition of council, alternate forms, Sec. 11-43A-8 am'd.

Taxation, provide income tax deduction, military stationed out of state

Motor vehicles, abandoned, contests, notice of appeal required to be filed in circuit court in county where sale is scheduled, Tax Tribunal, not subject to declaratory judgment, declaratory ruling, or contested case provisions of Admin. Procedure Act, Sec. 40-2B-1.1 added; Sec. 32-13-4 am'd.

Trusts, qualified trusts expanded to include certain benefits of qualified pension plans, stock bonus plans, and profit sharing plans, exclusion from federal bankruptcy laws, Sec. 19-3B-508 am'd.

Tax Tribunal, exempt from parts of Ala. Admin. Procedure Act re declaratory judgments or rulings, contested cases, Sec. 40-2B-1 am'd.

Transportation Network Companies, Public Service Commission permit required to operate, minimum requirements imposed

State Fire Marshal, permit fees, collected for permit to manufacture a destructive device or biological weapon be deposited in State Fire Marshal's Fund, Act 2016-414, 2016 Reg. Sess., am'd; Sec. 36-19-2.1 am'd.

Junior Leagues, certain incorporated junior leagues, exempt from all sales and use taxes

Coin operated amusement machines, taxation, annual license tax, penalties, Amusement-Entertainment Machine Fee Act

Taxation, Trips for Kids, exempt from state, county, and municipal sales and use taxes

Taxation, exempt National Senior Games Association from sales tax, termination date

Municipalities, municipal governing body, salary, expense increases, introduced at least 30 day before adoption

Legislative Prayer Caucus, authorizing the establishment of

Yom HaShoah Commemoration, recognized

Mountain Brook Boys Varsity Tennis Teams, commended

Levite Jewish Community Center, condemning bomb threats, and supporting Jewish community

Mountain Brook High School Boys Basketball Team, commended

Cunningham, Rachel, outstanding athletic achievement, commended

Mountain Brook Girls Varsity Tennis Team, commended

Mountain Brook Boys Varsity Tennis Teams, commended

Mountain Brook High School Girl's Track and Field Team, commended

Hoover High School Boys and Girls Track Teams, commended

District courts, jurisdictional limit increased, filing fees and docket fees revised, Secs. 12-11-30, 12-12-30, 12-19-71, 12-19-72 am'd.

Employment, Alabama Uniform Minimum Wage and Right to Work Act, prohibit local governmental entities from requiring minimum wage or other benefits

Transportation, transportation network companies, insurance coverage and disclosure requirements, provided for

Captive insurance companies, licensure and taxing of revised, Sec. 27-31B-25 added; Sec. 27-31B-23 repealed; Secs. 27-31B-2, 27-31B-3, 27-31B-6, 27-31B-8, 27-31B-9, 27-31B-12, 27-31B-16, 27-31B-19, 27-31B-20, 27-31B-22, 27-31B-24 am'd.

Encoded data fraud, crime of expanded to include possession of debit or credit card for fraudulent purposes, Sec. 13A-8-113 am'd.

Municipality, council-manager form of gov., council-manager act of 1982, composition of council, alternate forms, Sec. 11-43A-8 am'd.

Municipalities, municipal governing body, salary, expense increases, introduced at least 30 day before adoption

Coin operated amusement machines, taxation, annual license tax, penalties, Amusement-Entertainment Machine Fee Act

Homewood, municipal judges and magistrates for municipal courts authorized to issue warrant recall fee for failure to appear for municipal ordinance or traffic violation, distrib. to municipal corrections fund

Wineries, establish one additional off-site tasting room, authorized, Secs. 28-3A-6, 28-7-18 am'd.

Welden, Edgar, outstanding achievements, commended

Study committee, created, use of private judges

Cooper, Christian McLeod, commended

Yom HaShoah Commemoration, recognized

Mountain Brook High School Junior Varsity Spartans Baseball Team, commended

Homewood Boys Basketball Team and Coaches, commended

Mountain Brook Boys and Girls Varsity Tennis Teams, commended

Mountain Brook High School Lady Spartans Volleyball Team, commended

Municipalities, municipal governing body, salary, expense increases, introduced at least 30 day before adoption

Brian L. Skelton, Sr., Memorial Bridge, bridge over Paradise Lake on Highway 150, named

Oden, Terry, commended

Civil actions, Uniform Asset-Preservation Orders Act enacted, procedure for court orders to preserve assets of parties including order to nonparties

Coin operated amusement machines, taxation, annual license tax, penalties, Coin-operated Amusement Machine Tax Act

Tattooing a minor, prohibited except in limited circumstances

Yom HaShoah Commemoration, recognized

King, Laurie, National Distinguished Principal of the Year, commended

Mountain Brook High School Boys Tennis Team, commended

Mountain Brook High School Boys Golf Team, winning 7A Boys High School Golf Championship, commended

King, Laurie, National Distinguished Principal of the Year, commended

Echols, Gregory Alan, outstanding professional achievement, commended

Hoover High School Basketball Team, commended

Homewood Girls Basketball Team, commended

Yom HaShoah Commemoration, recognized

Income tax, factor presence nexus standard based on business activity established for purpose of being subject to income tax in the state, tax applicable to in-state residents and businesses, and to nonresidents that do business in the state, Sec. 40-18-31.2 added

City councils, salary or expense allowance increase for members, introduction of resolution 30 days prior to final action, required, Secs. 11-40-14, 11-43-7.2 am'd.

Minimum wages, political subdivisions of state prohibited from establishing above amount set by federal law