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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
22-27-3
Section 22-27-3 Authority of local governing bodies as waste collections and disposal; household
exemptions; state regulatory program. (a) Generally. (1) The county commission or municipal
governing body may, and is hereby authorized to, make available to the general public collection
and disposal facilities for solid wastes in a manner acceptable to the department. The county
commission or municipal governing body may provide such collection or disposal services by
contract with private or other controlling agencies and may include house-to-house service
or the placement of regularly serviced and controlled bulk refuse receptacles within reasonable
(generally less than eight miles) distance from the farthest affected household and the wastes
managed in a manner acceptable to the department. (2) Any county commission or municipal governing
body providing services to the public under this article shall have the power and authority
by resolution or ordinance to adopt rules and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-3.htm - 11K - Match Info - Similar pages
11-103-4
Section 11-103-4 Acceptance of credit cards by individual offices, agencies, etc. If a county
governing body has authorized the use of credit cards and has entered into an agreement with
one or more credit card issuers or processors, each office or agency within a county may elect
whether or not to accept credit card payments in its office or agency, and may establish its
own policies and procedures for acceptance of any credit cards permitted within the county
pursuant to an agreement executed under Section 11-103-2. No office or agency shall be required
to accept credit card payments, and may elect which credit cards to accept, provided that
the county governing body has executed an agreement with the credit card issuer or processor.
If an office or agency within the county desires to accept a credit card issued or processed
by a company with which the county governing body does not have an agreement under Section
11-103-2, the office or agency may petition the governing body to...
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11-80-15
Section 11-80-15 Regulation of fertilizer. (a) A county commission or municipal governing body
may not adopt or continue in effect any ordinance, rule, or resolution regulating the registration,
packaging, labeling, sale, distribution, transportation, storage, or application of fertilizers.
The entire subject matter of the foregoing shall be subject to the jurisdiction of the Department
of Agriculture and Industries. (b) For purposes of this section, the term fertilizer means
any substance containing one or more recognized plant nutrients which is used for its plant
nutrient content and which is designed for use or claimed to have value in promoting plant
growth, except unmanipulated animal and vegetable manures, marl, lime, limestone, wood ashes,
boiler ashes produced by the pulp and paper or the electric utility industry, and similar
products exempted by regulation of the Commissioner of Agriculture and Industries. (c) This
section shall not affect, supersede, or override any zoning...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-80-15.htm - 2K - Match Info - Similar pages
39-6-2
Section 39-6-2 Requirement of radioactive fallout protection in new public buildings or structures
and additions by municipal governing bodies and county commissions; provisions of section
cumulative. (a) Each municipal governing body and county commission in this state, may, by
ordinance or resolution, require that all new public buildings or structures hereafter planned
or constructed and any additions to existing buildings or structures hereafter planned or
constructed be so planned and constructed that fallout protection from radioactivity for at
least the normal anticipated occupancy will be provided. Said municipal governing body or
county commission may require that such radioactive fallout protection meet the minimum space
and fallout protection criteria recommended by the Office of Civil Defense, United States
Department of Defense, at the time of the beginning of the planning of such building or structure.
In no case, however, shall a requirement be made if the cost of...
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45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission and any
municipality located in Baldwin County, if authorized by resolution or ordinance duly adopted
by the Baldwin County Commission or the governing body of the municipality, may enter into
agreements by which a designee may administer and enforce any tax or license enacted by the
county or a municipality, and collect the taxes and license fees due thereunder or, in the
case of a county levied tax or license, the county commission may by resolution duly adopted,
administer, collect, and enforce any county levied tax or license fee. For purposes of this
section, a designee means any entity, person, or corporation, including, but not limited to,
the State Department of Revenue, designated by resolution or ordinance of the Baldwin County
Commission or a municipality to act for or on behalf of the county or municipality. A county
or a municipality may agree to pay the designee compensation for its...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-243.htm - 2K - Match Info - Similar pages
45-43-170.01
Section 45-43-170.01 Solid waste disposal - Rules and regulations; participation. In Lowndes
County, the county commission, or any municipal governing body therein, providing services
to the public under this article shall have the power and authority by resolution or ordinance
to adopt rules and regulations providing for mandatory public participation in and subscription
to such system of services. Every individual, household, business, industry, or property generating
solid wastes, garbage, or ash as defined in this section shall participate in and subscribe
to such system of service unless granted a certificate of exception as provided in subdivision
(3) of Section 45-43-170.03. In the event such individual, household, business, industry,
or property owner who has not been granted a certificate of exception refuses to participate
in and subscribe to such system of service, the county commission or municipal governing body
may bring an appropriate civil action in circuit court to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-170.01.htm - 1K - Match Info - Similar pages
11-80-9
Section 11-80-9 Assistance to governing body of municipality or county when municipality or
county declared disaster area; procedure; mutual aid agreements. (a) The governing body of
each incorporated municipality and the county commission of each county of the state is hereby
authorized to provide assistance, by means of gift or loan, to the governing body of any other
municipality or county located within the state when such county or municipality has been
declared a disaster area by the Governor of the State of Alabama or by the President of the
United States. Such assistance may be in the form of funds not otherwise appropriated, services,
or other aid as determined by the governing body of the municipality or county offering assistance.
The terms upon which assistance is offered should be mutually agreed upon, reduced to writing,
and approved by the governing bodies of both the assisting county or municipality and the
recipient county or municipality. (b) Nothing herein shall...
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