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11-50-440
Section 11-50-440 Appointment of accountant, etc., to make annual examination and report of
books and accounts. The board shall at least once a year appoint an expert accountant or firm
of accountants who shall make an examination in detail of all books and accounts of the board
to cover the period since the preceding examination and make a full report in writing, under
oath, to the board of its findings at the board's first meeting after completion of such report,
a copy of which shall also be furnished the governing body of the municipality, and the same
shall be spread upon the minutes of the board. The same person or firm shall not be appointed
or authorized to make such examination twice in succession. For this service said accountants
shall be paid such reasonable and proper sum as may be agreed upon. (Acts 1953, No. 860, p.
1152, §11.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-440.htm - 1K - Match Info - Similar pages
11-50-470
Section 11-50-470 Appointment of accountant, etc., to make annual examination and report of
books and accounts. The board shall at least once a year appoint an expert accountant or firm
of accountants who shall make an examination in detail of all books and accounts of the board
to cover the period since the preceding examination and make a full report in writing, under
oath, to the board of its findings at the board's first meeting after completion of such report,
a copy of which shall also be furnished the governing body of the municipality, and the same
shall be spread upon the minutes of the board. The same person or firm shall not be appointed
or authorized to make such examination twice in succession. For this service said accountant
shall be paid such reasonable and proper sum as may be agreed upon. (Acts 1953, No. 861, p.
1157, §11.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-470.htm - 1K - Match Info - Similar pages
11-50-500
Section 11-50-500 Examination of books and accounts. The board shall at least once a year appoint
an expert accountant or firm of accountants who shall make an examination in detail of all
books and accounts of the board to cover the period since the preceding examination and make
a full report in writing, under oath, to the board of its findings at the board's first meeting
after completion of such report, a copy shall also be furnished the governing body of the
municipality, and the same shall be spread upon the minutes of the board, but the same person
or firm shall not be appointed or authorized to make such examination twice in succession.
For this service said accountant shall be paid such reasonable and proper sum as may be agreed
upon. (Acts 1939, No. 463, p. 675; Code 1940, T. 18, §70.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-500.htm - 1K - Match Info - Similar pages
40-2A-15
Section 40-2A-15 Alabama Local Tax Institute of Standards and Training - Creation; composition;
duties. (a) There is hereby created the Alabama Local Tax Institute of Standards and Training.
All costs of operating the institute shall be paid from public funds appropriated, contributions
received, or fees and license revenues collected for this purpose. (b) The institute shall
operate under the direction and supervision of a board of directors. The board shall organize,
administer, control, oversee, and advise the institute so that the institute may carry out
the purposes of this section. The board shall promulgate reasonable rules and regulations
to effectuate this intent. (c) The board shall consist of six members as follows: (1) Three
representatives appointed by the Alabama League of Municipalities, who shall either be municipal
officers, employees, or attorneys, at least one of whom shall be a municipal revenue officer
or finance officer. (2) Three representatives appointed by the...
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45-17A-83.06
Section 45-17A-83.06 Accountant; duties of accountant. The board shall appoint, on mutually
agreeable terms, a duly licensed certified public accountant or firm to make an annual audit
of all books and accounts of the board, covering the period since the preceding examination,
and to present a written report to the board of the findings at its first meeting following
completion of the report. The original audit shall be maintained in the official records of
the board and a copy shall be delivered to the offices of the City Clerk of Tuscumbia. (Act
2007-502, §7.) (Act 2007-502, p. 1068, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17A-83.06.htm - 913 bytes - Match Info - Similar pages
40-2A-4
Section 40-2A-4 Taxpayers' bill of rights. (a) Rights of the taxpayer. (1) For purposes of
this subsection and subsections (c) and (d), the term "department" shall include
the Department of Revenue, a self-administered county or municipality, or a private examining
or collecting firm, depending on whether the Department of Revenue, a self-administered county
or municipality, or private examining or collecting firm is conducting the examination of
the taxpayer. (2) At or before the commencement of an examination of the books and records
of a taxpayer, the department shall provide to the taxpayer the current version of Publication
1A. Publication 1A shall provide, in simple and non-technical terms, a statement of the taxpayer's
rights. Those rights include the right to be represented during an examination, an explanation
of their appeal rights, and the right to know the criteria and procedures used to select taxpayers
for an examination. (3) At or before the issuance of a preliminary...
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40-2A-3
redelegations of authority, to perform the function described in the context. (7) DEPARTMENT
or DEPARTMENT OF REVENUE. The Alabama Department of Revenue. (8) GROSS RECEIPTS TAX IN THE
NATURE OF A SALES TAX. A privilege or license tax, imposed by a municipality or county, measured
by gross receipts or gross proceeds of sale and which: (i) was in effect on or before February
25, 1997, or is an amendment to a tax which was in effect on that date; (ii) is levied against
those selling tangible personal property at retail, those operating places of amusement
or entertainment, those making street deliveries, and those leasing or renting tangible personal
property; and (iii) is due and payable to a county or municipality monthly or quarterly. (9)
FINAL ASSESSMENT. The final notice of value, underpayment, or nonpayment of any tax administered
by the department. (10) INTEREST. That amount computed under Section 40-1-44, on any overpayment
or underpayment of tax or under Section 40-2A-18 on a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-3.htm - 8K - Match Info - Similar pages
41-9-682
any of the aforesaid facilities. (c) The authority shall have the following powers, together
with all powers incidental thereto or necessary to the discharge thereof: (1) To adopt, alter
and repeal bylaws, not inconsistent with the provisions of this section, for the regulation
and conduct of its affairs and business; (2) To acquire, whether by purchase, construction,
exchange, gift, lease or otherwise and to improve, maintain, equip and furnish one or more
projects, including all real and personal properties which the members of the authority
may deem necessary in connection therewith, regardless of whether or not any such projects
shall then be in existence; (3) To lease to others any or all of its projects and properties
and to charge and collect rent therefor and to terminate any such lease upon the failure of
the lessee to comply with any of the obligations thereof; (4) To receive and accept, from
any source, aid or contributions of money, property, labor or other items of value...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-9-682.htm - 13K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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40-2B-2
as it deems best adapted for public convenience. Such publications shall be made permanently
available and constitute the official reports of the Alabama Tax Tribunal. (p) Service of
Process. (1) Mailing by first class or certified or registered mail, postage prepaid, to the
address of the taxpayer given on the taxpayer's notice of appeal, or to the address of the
taxpayer's representative of record, if any, or to the usual place of business of the Department
of Revenue, shall constitute personal service on the other party. The Alabama Tax Tribunal,
by rule, may prescribe that notice by other means shall constitute personal service
and, in a particular case, may order that notice be given to additional persons or by other
means. (2) Mailing by registered or certified mail and delivery by a private delivery service
approved by the Internal Revenue Service in accordance with Section 7502(f) of the Internal
Revenue Code of 1986, as amended, shall be deemed to have occurred,...
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