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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.)...
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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.)...
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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.)...
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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
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual, including,
but not limited to, an attorney or certified public accountant with written authority or power
of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal; provided
however, that nothing herein shall be construed as entitling any such individual who is not
a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL JUDGE
or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER. The commissioner
of the department or his or her delegate. (5) COMPTROLLER. The Comptroller of the State of
Alabama. (6) DELEGATE. When used with reference to the commissioner means any officer or employee
of the department duly authorized by the commissioner,...
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41-9-682
Section 41-9-682 Function and powers generally. (a) It shall be the function and main purpose
of the board to honor those, living or dead, who, by achievement or service, have made outstanding
and lasting contributions to music in Alabama or elsewhere. The board may adopt such rules,
regulations and bylaws as may be needed to carry out its functions. Also, it may conduct surveys
and polls and may appoint such committees and representatives as it may determine necessary
or desirable. The board may acquire, construct, install, equip, lease, manage and operate
buildings and other facilities consisting of any one or more of the following to be located
in Colbert County, Alabama: (i) a music hall of fame and exhibition facility for the display
of busts, statues, plaques, books, papers, computerized figures, memorabilia, records, films,
audio tapes, video tapes, compact disks, recordings, pictures and other exhibits relating
to music and musicians, (ii) a library, research and educational...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
11-65-10
Section 11-65-10 Powers and duties of commission. When authorized by one or more elections
as provided in Section 11-65-4, a commission shall have the powers and duties necessary to
license, regulate, and supervise horse racing and pari-mutuel wagering thereon and greyhound
racing and pari-mutuel wagering thereon within the commission municipal jurisdiction, including,
without limiting the generality of the foregoing, the powers and duties hereinafter set forth
in this section or in other sections of this chapter. (1) A commission shall have succession
in perpetuity, subject only to the provisions of this chapter as it may be amended from time
to time. (2) A commission shall have the power to sue and be sued in its own name in civil
suits and actions and to defend suits against it. (3) A commission shall have the power to
adopt and make use of an official seal and to alter the same at pleasure. (4) A commission
shall have the power to adopt, alter, and repeal bylaws, regulations and...
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