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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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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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11-47-241
Section 11-47-241 Powers of certain cities as to planning, establishment, operation, etc.,
of parking facilities. Any city in this state having a population of 34,000 or more according
to the last federal decennial or any subsequent federal census is hereby authorized: (1) To
plan, establish, develop, acquire, construct, enlarge, improve, maintain, equip, operate,
regulate, and protect parking facilities; (2) To finance the cost of parking facilities in
whole or in part by the issuance of bonds, warrants, notes, or other evidences of indebtedness;
(3) To pledge to the payment thereof its full faith and credit and any taxes, licenses, or
revenues which the city may then be authorized to pledge to the payment of bonded or other
indebtedness; (4) To lease or let parking facilities or any one or more of them to such tenant
or tenants, for such period and such compensation or rental and on such conditions as the
governing body may prescribe; (5) To fix, establish, collect, and alter parking...
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23-3-5
Section 23-3-5 Acquisition of property and property rights. (a) For the purpose of this chapter,
the highway authorities of the state, acting alone or through the counties, cities, and towns,
may acquire private or public property and property rights for controlled access facilities
and service roads, including rights of access, air, view and light, by gift, devise, purchase,
or condemnation in the same manner as such authorities are now, or hereafter may be, authorized
by law to acquire such property or property rights in connection with highways and streets
within their respective jurisdiction. In connection with the acquisition of property or property
rights for any controlled access facility, or portion thereof or service road in connection
therewith, the state, county, city, or town highway authority is hereby authorized, in its
discretion, to acquire an entire lot, block or tract of land, even though such entire lot,
block or tract of land is not immediately needed for the...
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11-55-13
Section 11-55-13 Authority of cities or towns to acquire, etc., and lease facilities to United
States Postal Service; issuance of bonds, etc., to finance acquisitions. Any city or town
in this state (1) May acquire (by construction, purchase or otherwise), improve and equip
land, buildings and other facilities for use by the United States Postal Service; (2) May
lease any such land, buildings or facilities to the United States Postal Service on such terms
and conditions as shall be mutually agreeable to such city or town and the United States Postal
Service; (3) May borrow money for the purpose of financing the costs of any such acquisition,
improvement and equipment; (4) May issue, in evidence of such borrowing, bonds, warrants,
notes or other securities (which such bonds, warrants, notes or other securities shall mature
and come due not later than 30 years from their date but shall otherwise be issued in accordance
with, and shall be subject to, applicable provisions of law); (5) May...
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36-27-7.1
Section 36-27-7.1 Participation of employees of counties, cities, towns, public or quasi-public
organizations, etc. - Certain retired employees of Cooperative Extension Service of Auburn
University. (a) Any law to the contrary notwithstanding, any retired employee of the Cooperative
Extension Service of Auburn University who has retired under federal civil service retirement
after January 1, 1972, but on or before May 1, 1976, and who would otherwise be eligible to
participate in the Employees' Retirement System of the State of Alabama under the provisions
of Section 36-27-7, shall be allowed prior creditable service under the Employees' Retirement
System for time spent in the employment of the Cooperative Extension Service before retirement
under federal civil service retirement and shall be allowed to participate in the Employees'
Retirement System under the same conditions and with same benefits for such past service as
employees eligible to participate in the Employees' Retirement...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-27-7.1.htm - 2K - Match Info - Similar pages
37-4-150
Section 37-4-150 Electric transmission facilities. (a) This section shall be known and may
be cited as the Energy Security Act of 2015. (b) The Legislature hereby finds and declares
that due to the economic, financial, and service impacts associated with the development of
electric transmission facilities used for the furnishing of electric service to consumers
in this state, it is in the public interest to provide incumbent electric suppliers the right
to construct, own, operate, and maintain new transmission facilities that connect to their
own electric systems. The Legislature further finds and declares that providing incumbent
electric suppliers this right furthers their ability to satisfy their respective obligations
to provide service to Alabama consumers. This section implements these findings. (c) As used
in this section, the following words have the following meanings: (1) COMMISSION. The Alabama
Public Service Commission. (2) ELECTRIC TRANSMISSION FACILITY. Any transmission...
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11-85-40
Section 11-85-40 Powers of Alabama Development Office and local, regional, and joint planning
commissions as to comprehensive advisory planning and research; comprehensive advisory planning
defined. (a) To facilitate the solution of urban and regional planning problems and to provide
for comprehensive advisory planning, including transportation planning, for the state and
its cities, counties, urban areas, and regions, the Alabama Development Office, the various
regional planning commissions presently authorized to be created, the various county planning
commissions presently authorized to be created, the various joint planning commissions presently
authorized to be created, municipalities, and the various municipal planning commissions presently
authorized to be created are each and all hereby empowered and authorized, within the respective
geographical areas as to which planning power has heretofore been delegated to such respective
office, commissions, or other agencies to perform...
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29-11-1
Section 29-11-1 Transfer of certain state funds to offset costs of services. (a) Notwithstanding
any other provision of law to the contrary, in order to provide for an increase in receipts
into the State General Fund for the funding of the operations of state government, there is
hereby established the authority to transfer from the following state departments state funds
in those amounts as are annually specified in the State General Fund appropriations act beginning
with the fiscal year ending September 30, 2014, and each fiscal year thereafter. Such transfers
shall be for the purpose of providing funds to help offset the costs of state services provided
to the several departments by state entities which are supported by appropriations from the
State General Fund: (1) Alabama Alcoholic Beverage Control Board. (2) Department of Conservation
and Natural Resources. (3) Department of Environmental Management. (4) Department of Finance.
(5) Department of Insurance. (6) Department of...
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9-14A-7
Section 9-14A-7 Additional powers of Alabama State Parks System Improvement Corporation. In
addition to the powers provided in the above Section 9-14A-6, the Alabama State Parks System
Improvement Corporation shall have the following powers: (a) To acquire, provide, construct,
improve, renovate, equip and maintain the state parks system. (b) To acquire by purchase,
gift, or the exercise of the power of eminent domain, or any other lawful means, and to transfer,
convey or cause to be conveyed to the state, any real, personal or mixed property necessary
or convenient in connection with the acquiring, providing, constructing, improving, renovating,
equipping and maintenance of parks and park facilities. (c) To enter into contracts with municipalities,
counties, the Alabama Department of Conservation and Natural Resources or other agencies or
political subdivisions of the state or any other state, private persons, firms, corporations
and any branch of the federal government, in furtherance...
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