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36-25A-3
Section 36-25A-3 Notice requirements. (a) Unless otherwise specified by law and as provided
herein, any governmental body subject to this chapter, except for an advisory board, advisory
commission, advisory committee, task force, or other advisory body created solely to make
recommendations on public policy issues and composed of persons who do not receive compensation
for their service as members of the board, commission, committee, task force, or body from
public funds, shall post notice of all meetings, as defined in Section 36-25A-2(6)a.1., at
least seven calendar days prior to the meeting as follows: (1) The Alabama Legislature is
solely governed by the Alabama Constitution which establishes that the doors of each house
of the Alabama Legislature shall be open to the public unless a vote is taken that secrecy
is required under the circumstances. The respective houses of the Alabama Legislature shall
develop rules consistent with the Constitution of Alabama of 1901, providing for...
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38-13-8
Section 38-13-8 Confidentiality and disclosure of reports. (a) All reports of criminal history
background information received by the Department of Human Resources from the Department of
Public Safety shall be confidential and marked confidential with no further disclosure and
shall not be made available for public inspection. (b) All criminal history background information
reports shall be excluded from any requirement of public disclosure as a public record. (c)
Without additional public disclosure, the following release of the criminal history background
information report shall not be construed to violate this section: (1) Showing the report
to the applicant or current employee. (2) Release of the report to a court of competent jurisdiction
in the event of litigation brought by the applicant or employee. (3) Release of the report
to a court of competent jurisdiction upon a finding that the information is material to the
issues of the case before the court. (4) Use of the report in...
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40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section,
it shall be unlawful for any person to print, publish, or divulge, without the written permission
or approval of the taxpayer, the return of any taxpayer or any part of the return, or any
information secured in arriving at the amount of tax or value reported, for any purpose other
than the proper administration of any matter administered by the department, a county, or
a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical
information pertaining to taxes may be disclosed at the discretion of the commissioner or
his or her delegate to the legislative or executive branch of the state. Upon request, the
commissioner or his or her delegate may make written disclosure as...
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40-2A-5
Section 40-2A-5 Authority to issue revenue rulings. (a) The commissioner may, in addition to
all other powers and authority now granted by law, issue "revenue rulings" describing
the substantive application of any law or regulation administered by the department. Revenue
rulings may also govern procedures applicable to the department, and in that event, shall
be called "revenue procedures." Revenue rulings shall be binding on the department
and the state, its political subdivisions, and taxing authorities only with respect to the
taxpayer making the request and only with respect to the facts contained in the request. The
department attorney assigned to review the request for a revenue ruling shall consult with
the taxpayer or its authorized representative, if requested by the taxpayer or the authorized
representative, prior to issuing the revenue ruling. A revenue ruling shall constitute the
department's interpretation of the law or regulations as applied to the facts contained in
the...
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40-2A-8
Section 40-2A-8 Procedures governing denial or revocation of licenses, permits, and certificates
of title; procedures for contesting any other act or failure to act; appeals. (a) The department
shall notify a taxpayer in writing of any act or proposed act or refusal to act concerning
the denial or revocation of a license, permit, or certificate of title concerning which the
taxpayer has any interest. The notice must be mailed by either first-class U.S. mail, U.S.
mail with delivery confirmation, or certified U.S. mail to the taxpayer's last known address.
Any taxpayer aggrieved by any act or proposed act or refusal to act concerning the denial
or revocation of a license, permit, or certificate of title by the department shall be entitled
to file a notice of appeal from such act or proposed act or refusal to act with the Alabama
Tax Tribunal. Such notice of appeal must be filed within 30 days of the date notice of such
act or refusal to act is mailed to the taxpayer, and such appeal, if...
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11-52-30
Section 11-52-30 Territorial jurisdiction; approval of maps or plats; regulations; limits on
exercise of powers. (a) Except as otherwise provided herein, the territorial jurisdiction
of any municipal planning commission shall include all land located in the municipality and
all land lying within five miles of the corporate limits of the municipality and not located
in any other municipality; except that, in the case of any nonmunicipal land lying within
five miles of more than one municipality having a municipal planning commission, the jurisdiction
of each municipal planning commission shall terminate at a boundary line equidistant from
the respective corporate limits of such municipalities. Any alterations of a municipal planning
commission based upon annexation or deannexation of property within the corporate limits of
a municipality shall occur once a year on the first day of January and shall take effect for
any annexations which were finalized on or before the preceding first day...
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12-21-264
Section 12-21-264 Taking of deposition or videotaped deposition when victim or witness unavailable
because of exceptional circumstances. (a) In any criminal prosecution, the court may, upon
motion of the district attorney, the defense, or the court, for good cause shown and after
notice to the parties, order the taking of a deposition or a videotaped deposition of a victim
or a witness when the victim or witness is or may be unavailable for trial for medical reasons
or other exceptional circumstances. On any motion for a deposition or a videotaped deposition
of the victim or witness, the court shall consider the age of the victim or witness, the potential
unavailability of the victim or witness for trial, the nature of the offense, the nature of
testimony that may be expected, and the possible effect that testimony in person at trial
may have on the victim or witness, along with any other relevant matters that may be required
by Supreme Court rule. During the taking of a deposition or...
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17-9-35
Section 17-9-35 Preservation of ballots and records of voting machines. THIS SECTION WAS AMENDED
AND RENUMBERED AS SECTIONS 17-16-1 AND 17-12-23 BY ACT 2006-570 IN THE 2006 REGULAR SESSION,
EFFECTIVE JANUARY 1, 2007. The voting machines shall remain locked against voting for the
time provided by law for the filing of contests and then shall have the seal broken only on
the order of that body which, under the general provisions of law, now has charge of and control
over ballot boxes in that county, municipality or other political subdivision, and if, in
the opinion of such body, the contest has developed or is likely to develop, shall remain
locked until such time as ordered opened by the court hearing the contest, or until a final
determination thereof; provided, that on the order of any court of competent jurisdiction
or on the order of any legislative body or governing body having jurisdiction over such election,
the seal may be broken for the purpose of proper investigation and when...
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22-27-47
Section 22-27-47 Local plans required. (a) Each county and any municipality as described below
shall submit to the department, within one and one-half years of May 16, 1989, a plan for
the management of solid waste generated within its boundaries. A county's plan shall include
the municipal jurisdictions within its boundaries except that any municipality may choose
to submit its own solid waste management plan intended for implementation within its city
limits and thereby be excluded from its county plan. Cities which do not choose to exclude
themselves from their county's plan shall be responsible to share in the county's costs proportionately
on a per capita basis. The content of all plans shall be consistent with the requirements
of this article and every plan shall not become final until it has been officially adopted
and approved pursuant to the requirements of this article. In the event a county or city does
not submit a required plan or if said plan does not meet the minimum...
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27-29-7
Section 27-29-7 Confidentiality of documents, materials, or other information; powers of commissioner;
disclosure and sharing of documents, etc. (a) All documents, materials, or other information,
and copies thereof, in the possession or control of the department that are obtained by or
disclosed to the commissioner or any other person in the course of an examination or investigation
made pursuant to Section 27-29-6 and all information reported pursuant to paragraphs l. and
m. of subdivision (l) of subsection (b) of Section 27-29-3, Section 27-29-4, Section 27-29-5,
and Section 27-29-6.2 shall be confidential by law and privileged, shall not be subject to
any open records, freedom of information, sunshine or other public record disclosure laws,
and shall not be subject to subpoena. The commissioner may use the documents, materials, and
other information in the furtherance of any regulatory or legal action in the course of the
commissioner's official duties. The documents, materials,...
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