16-44B-1
Section 16-44B-1 Compact. ARTICLE I PURPOSE It is the purpose of this compact to remove barriers
to education success imposed on children of military families because of frequent moves and
deployment of their parents by: A. Facilitating the timely enrollment of children of military
families and ensuring that they are not placed at a disadvantage due to difficulty in the
transfer of education records from the previous school district(s) or variations in entrance/age
requirements. B. Facilitating the student placement process through which children of military
families are not disadvantaged by variations in attendance requirements, scheduling, sequencing,
grading, course content or assessment. C. Facilitating the qualification and eligibility for
enrollment, educational programs, and participation in extracurricular academic, athletic,
and social activities. D. Facilitating the on-time graduation of children of military families.
E. Providing for the promulgation and enforcement of...
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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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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...
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41-10-66
Section 41-10-66 Annual audit of books and accounts of authority; disposition of reports thereof.
At least once every 12 months subsequent to the formation of the authority, the authority
shall appoint and employ a certified public accountant who shall make an examination in detail
of all books and accounts of the authority since the preceding examination and make a full
report thereof in writing to be submitted to the authority and spread upon its minute book
at the first meeting of the board after the receipt of said report. A copy of each such report
shall be retained in the principal office of the authority and made available at reasonable
hours to any holder of any bond of the authority upon request. A copy of each such report
shall also be delivered by the authority to the State Treasurer within 30 days after its receipt
by the authority. (Acts 1973, No. 1210, p. 2032, §16.)...
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11-94-7
Section 11-94-7 Board of directors of authority; election; terms of office; qualifications;
vacancies; quorum; proceedings and record thereof; certified copies as evidence; expenses;
impeachment; annual report. (a) An authority shall have a board of directors in which all
of the powers of the authority shall be vested, and which shall consist of five members. Two
directors shall be elected by the governing body of the county which is an authorizing subdivision,
two directors shall be elected by the governing body of the municipality which is an authorizing
subdivision, and one director shall be elected jointly by the governing bodies of both such
county and such municipality. The directors shall be so elected that they shall hold office
for staggered terms. The first term of office of one of the two directors elected by the governing
body of the county shall be for two years and the first term of office of the other director
elected by said governing body shall be for four years. The...
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45-46-90.17
Section 45-46-90.17 Audit of records. Within 30 days following the close of each fiscal year,
the authority shall cause an audit of its books and records to be made for such fiscal year
by an independent certified public accountant. Within 90 days following the close of each
fiscal year, the authority shall furnish a copy of such audit to the appointing authority
of the board of directors. (Act 86-547, p. 1106, § 18.)...
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22-21-154
Section 22-21-154 Dissolution. At any time when the authority does not have any bonds outstanding,
the board may adopt a resolution, which shall be duly entered upon its minutes, declaring
that the authority shall be dissolved. Upon the filing for record of a certified copy of said
resolution in the office of the judge of probate of the county, the authority shall, thereupon,
stand dissolved, and in the event that it owned any assets or property at the time of its
dissolution, the title to all its assets and property shall thereupon vest in the municipality.
In the event the authority shall at any time have outstanding bonds issued under this article
payable out of the revenues of different projects, then as and when the principal of and interest
on all bonds payable from the revenues derived from any project shall have been paid in full,
title to the project, with respect to which the bonds so paid in full have been paid, shall
thereupon vest in the municipality, but such vesting of...
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34-9-42
Section 34-9-42 Bond of secretary-treasurer of board; annual report and audit; national affiliation.
The secretary-treasurer of the board shall give bond in such sum as may be prescribed by the
board, conditioned to faithfully and honestly discharge the duties of the office according
to law, which bond shall be made payable to the Board of Dental Examiners of Alabama and held
in the custody of the president of the board. The secretary-treasurer of the board shall compile
an annual report which shall contain an itemized statement of all money received and disbursed
and a summary of the official acts of the board during the preceding year, and the report
shall have attached thereto a certified report and audit made by a certified public accountant
of the State of Alabama. A copy of the report and audit shall be filed of record in the office
of the Department of Finance of the State of Alabama, and a copy shall be retained by the
secretary-treasurer to be rendered upon request, to the...
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39-7-11
Section 39-7-11 When authority deemed incorporated; transmission of certified copy of resolution,
etc., to Secretary of State; Secretary of State to furnish statement of names, etc., of authorities
incorporated to Department of Finance; publication of statement and effect thereof. The citizens
of the State of Alabama who are inhabitants of such territory shall become and be an incorporated
authority under this chapter from and after the date of adoption of the resolution of the
governing body of such municipality declaring that such citizens are incorporated as the "Improvement
Authority of _____." Within five days after the adoption of such resolution by the governing
body, the clerk or probate judge shall transmit a certified copy thereof together with a complete
record of all proceedings had in regard to the incorporation of such authority, to the Office
of the Secretary of State of the State of Alabama where it shall be filed as a public record.
It shall be the duty of the...
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11-57-24
Section 11-57-24 Authority and procedure for dissolution of authorities; vesting of title to
assets or properties thereof in municipalities upon dissolution; formation of authorities
not to prevent subsequent formation of other authorities by same municipalities. (a) At any
time when the authority does not have any bonds outstanding, the board may adopt a resolution,
which shall be duly entered upon its minutes, declaring that the authority shall be dissolved.
Upon the filing for record of a certified copy of said resolution in the office of the judge
of probate of the county, the authority shall thereupon stand dissolved; and, in the event
that it owned any assets or property at the time of its dissolution, the title to all its
assets and property shall thereupon vest in the municipality. In the event the authority shall
at any time have outstanding bonds issued hereunder payable out of the revenues of different
projects, then as and when the principal of and interest on all bonds...
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