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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
40-1-39
Section 40-1-39 Prompt returns, reports, payments, and settlements. It shall be the duty of
the Comptroller to see that the returns, reports, payments, and settlements required by law
to be made by any and all officers charged with the collection of revenues of the state under
this title are promptly made by such officers at the times they are required to be made, and,
in default of the performance by any of them of any such duties, he shall promptly direct
such prosecutions or other legal proceedings as may be by law authorized or directed. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §335.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-39.htm - 907 bytes - Match Info - Similar pages
11-4-49
Section 11-4-49 Treasurer appointed when no depository designated. If the county commission
is unable to designate any depository for the county funds in its county by reason of its
inability to secure from any bank or savings association which is a qualified public depository
within its limits terms for the handling of the county funds as provided in this article,
satisfactory to such county commission, then such county commission may designate some individual
who may act as treasurer of such county under such terms and conditions as may be fixed by
said county commission. (Acts 1915, No. 378, p. 348; Code 1923, §322; Code 1940, T. 12, §52;
Act 2000-748, p. 1669, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-4-49.htm - 993 bytes - Match Info - Similar pages
11-4-41
Section 11-4-41 Selection. The county commission shall select as the county depository for
the placing therein of county funds a qualified public depository under Chapter 14A of Title
41. Where permitted by law, the commission shall select a qualified public depository or qualified
public depositories that provide proposals offering the highest rate of interest to the county
on daily balances of bank deposits at the time of the selection. (Acts 1915, No. 378, p. 348;
Code 1923, §316; Code 1940, T. 12, §44; Acts 1956, 2nd Ex. Sess., No. 108, p. 436; Act 2000-748,
p. 1669, §2; Act 2018-149, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-4-41.htm - 921 bytes - Match Info - Similar pages
39-7-27
Section 39-7-27 Disposition of moneys of authority. All moneys of an authority incorporated
under this chapter from whatever source derived shall be paid to the treasurer of such authority
and deposited by said treasurer in a depository designated by the board of trustees of such
authority. The treasurer shall not commingle said moneys with any other moneys. Said moneys
shall be deposited in a separate bank account or accounts. The moneys in said accounts shall
be paid out on check or warrant of the treasurer of said authority on requisition of the board
of trustees or of such other person or persons as the authority may authorize to make such
requisitions. All deposits of such money shall, if required by such treasurer or by the board
of trustees of the authority, be secured by obligations of the United States or of the State
of Alabama of a market value equal at all times to the amount of the deposit and all banks
and trust companies are authorized to give such security for such...
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11-4-1
Section 11-4-1 Applicability of provisions of chapter. The provisions of this chapter shall
not apply to any county in which the county treasurer, or county depository, or other custodian
of its funds in lieu of a county treasurer is governed by a local law or a law, the application
of which is determined by the population of the county, insofar as the same are in conflict
herewith. (Code 1940, T. 12, §41.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-4-1.htm - 715 bytes - Match Info - Similar pages
36-26-13
Section 36-26-13 Certification of payrolls, etc., for payment of state employees; actions to
recover moneys improperly paid, restrain improper payments, etc. It shall be unlawful for
the Comptroller, any county official, officer or employee or any other fiscal officer to draw
or issue any warrant on the State Treasury, county treasurer or county depository for the
payment of any salary or compensation to any person in the state service for personal services,
unless the payroll, estimate, voucher or account for such salary or compensation containing
the name of the person to be paid shall bear the certification of the director that the person
or persons named therein are employees of the state and are legally entitled to receive the
sums stated therein. Any sum paid contrary to any provision of this article or of any rule,
regulation or order thereunder may be recovered in an action maintained in the name of the
state by the Attorney General or by any citizen or taxpayer of Alabama from...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-26-13.htm - 2K - Match Info - Similar pages
11-12-10
Section 11-12-10 Review and determination as to authority for expenditure of public funds for
payment of claims presented by chairman of commission, etc. It shall be the duty of the chairman
of the county commission or such other officer as is authorized by law to draw county warrants
upon the county treasurer or county depository to inspect and review each claim presented
for payment from the public funds of the county, irrespective of whether such claim has previously
been audited and allowed by the county commission, and such officer shall examine and determine
independently with reference to each of such claims whether or not the expenditure of public
money of the county in payment of such claim is authorized by law and whether or not public
funds of the county may be expended for the purpose or purposes shown in such claim; provided,
that the provisions of this section and sections 11-12-11 and 11-12-12 shall not apply to
those claims by law excepted from the requirement of audit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-12-10.htm - 1K - Match Info - Similar pages
11-4-20
Section 11-4-20 Election; term of office. A county treasurer for each county having a population
of more than 56,000 according to the 1930 federal census and not otherwise having a county
depository or other custodian of its funds in lieu of a county treasurer shall be elected
by the qualified voters thereof and he shall hold office for four years from the first Monday
after the second Tuesday in January next after his election and until his successor is elected
and qualified. (Code 1852, §787; Code 1867, §922; Code 1876, §841; Code 1886, §910; Code
1896, §1426; Code 1907, §208; Code 1923, §300; Code 1940, T. 12, §30.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-4-20.htm - 968 bytes - Match Info - Similar pages
45-25-81.40
Section 45-25-81.40 Library fee; maintenance and management of law library. (a) In order to
provide funds for the maintenance of a public law library heretofore established in DeKalb
County, a library fee of three dollars fifty cents ($3.50) shall be paid in all causes and
cases of whatever nature in the circuit and district courts of the county, to be collected
as other court costs are collected and paid at the same time as docket or filing fees are
paid. All of the funds collected under this section shall be transmitted to the County Law
Library Fund of the county by the tenth of each month following their collection. This fee
shall be in lieu of any other court cost collected in the county for public law library purposes.
(b) The management of the law library is vested in the presiding circuit judge for the county,
and the presiding judge or his or her designee shall administer the law library. The presiding
judge shall draw warrants on the county treasury for expenditures...
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