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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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