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40-2A-11.1
Section 40-2A-11.1 Civil penalties for unethical tax preparation conduct. (a) For purposes
of the individual income tax imposed by Chapter 18, if there is an understatement of liability
on a return that would cause a tax return preparer to be subject to the penalties imposed
by 26 U.S.C. §6694, except §6694(c), §6700, or §6701, and if any of the failures enumerated
in 26 U.S.C. §6695, except §6695(e) and (g), occurs, the department may impose upon the
tax return preparer a penalty in accordance with 26 U.S.C. §§6694(a), (b), (d), (e), and
(f); §§6695(a), (b), (c), (d), and (f); §§6696(a) and (c), §6700, and §6701, as in effect
from time to time. (b) For purposes of this section: (1) "Subject to this title"
shall be substituted for references in the specified federal statutes to "imposed by
subtitle A." (2) "Commissioner" will be substituted for references in the specified
federal statutes to "secretary." (3) References in these federal statutes to federal
district courts...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-11.1.htm - 7K - Match Info - Similar pages
45-19-80.01
Section 45-19-80.01 Additional fee authorized; disposition of funds. (a) In addition to any
court costs and fees now or hereafter authorized in Coosa County, the Coosa County Commission
may impose by resolution of the commission an additional fee in an amount not to exceed fifty
dollars ($50) to be assessed and taxed as costs on each civil case and on each criminal case,
including traffic cases, but excluding small claims cases, filed in the circuit court, district
court, or any municipal court in Coosa County, as well as an additional fee not to exceed
five dollars ($5) for the service of a pleading or other document in connection with any action
or case. These fees shall not be waived by any court unless all other fees, assessments, costs,
fines, and charges associated with the case are waived. (b) The additional fees when collected
by the clerks or their collection officers of the courts shall be paid into the General Fund
of Coosa County to be used by the Coosa County Commission...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-80.01.htm - 1K - Match Info - Similar pages
6-3-2
actions - Against individuals. (a) In proceedings of a legal nature against individuals: (1)
All actions for the recovery of land, of the possession thereof, or for a trespass thereto
must be commenced in the county where the land or a material part thereof lies. (2) All actions
on contracts, except as may be otherwise provided, must be commenced in the county in which
the defendant or one of the defendants resides if such defendant has within the state a permanent
residence. (3) All other personal actions, if the defendant or one of the defendants
has within the state a permanent residence, may be commenced in the county of such residence
or in the county in which the act or omission complained of may have been done or may have
occurred. (b) In proceedings of an equitable nature against individuals: (1) All actions where
real estate is the subject matter of the action, whether it is the exclusive subject matter
of the action or not, must be commenced in the county where the same or a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-3-2.htm - 2K - Match Info - Similar pages
10A-2A-13.30
Section 10A-2A-13.30 Court action. (a) If a stockholder makes demand for payment under Section
10A-2A-13.26 which remains unsettled, the corporation shall commence a proceeding within 60
days after receiving the payment demand and petition the court to determine the fair value
of the stock and accrued interest. If the corporation does not commence the proceeding within
the 60-day period, it shall pay in cash to each stockholder the amount the stockholder demanded
pursuant to Section 10A-2A-13.26 plus interest. (b) The corporation shall commence the proceeding
in the designated court, and if none, the circuit court for the county in which the corporation's
principal office is located in this state, and if none in this state, in the circuit court
for the county in which the corporation's most recent registered office is located. (c) The
corporation shall make all stockholders (regardless of whether they are residents of this
state) whose demands remain unsettled parties to the proceeding...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-2A-13.30.htm - 2K - Match Info - Similar pages
30-5-3
Section 30-5-3 Jurisdiction; request for protection order; venue; other actions; residency.
(a) The courts, as provided in this chapter, shall have jurisdiction to issue protection orders.
(b) A protection order may be requested in any pending civil or domestic relations action,
as an independent civil action, or in conjunction with the preliminary, final, or post-judgment
relief in a civil action. (c) A petition for a protection order may be filed in any of the
following locations: (1) Where the plaintiff or defendant resides. (2) Where the plaintiff
is temporarily located if he or she has left his or her residence to avoid further abuse.
(3) Where the abuse occurred. (4) Where a civil matter is pending before the court in which
the plaintiff and the defendant are opposing parties. (d) When custody, visitation, or support,
or a combination of them, of a child or children has been established in a previous court
order in this state, or an action containing any of the issues above is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/30-5-3.htm - 2K - Match Info - Similar pages
38-10-7
Section 38-10-7 Institution of actions for enforcement of child support obligations, etc. (a)
Whenever anyone owing the obligation of support has failed to provide support, and application
is made to the department for support services as may be provided pursuant to the requirements
of Title IV-D or for aid, the department, and including the district attorney when providing
services for the department, may take appropriate action under this article, or any other
appropriate state and federal statutes, to assure that the responsible person or persons owing
the obligation of support provide support, including, but not limited to, civil or criminal
actions to determine parentage or to establish, modify, or enforce support obligations. All
actions to determine parentage or to establish, modify, or enforce support obligations may
be brought in either the juvenile court or district court or the circuit court or appropriate
federal court, and all presently existing statutes are hereby amended...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/38-10-7.htm - 1K - Match Info - Similar pages
40-3-25
Section 40-3-25 Appeals - Procedure. All appeals from the rulings of the board of equalization
fixing value of property shall be taken within 30 days after the final decision of said board
fixing the assessed valuation as provided in this chapter. The taxpayer shall file notice
of said appeal with the secretary of the board of equalization and with the clerk of the circuit
court and shall file bond to be filed with and approved by the clerk of the circuit court,
conditioned to pay all costs, and the taxpayer or the state shall have the right to demand
a trial by jury by filing a written demand therefor within 10 days after the appeal is taken.
When an appeal is taken, the taxpayer shall pay the taxes due as fixed for assessment for
the preceding tax year before the same becomes delinquent; and, upon failure to do so, the
court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal
the taxpayer has executed a supersedeas bond with sufficient sureties...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-25.htm - 5K - Match Info - Similar pages
45-33-80
are drawn. The items of costs above referred to shall be designated as law library fees. On
or before the tenth day of each month, the clerks or other collecting officers of the respective
courts, including the register of the circuit court, shall pay over to the county treasurer
or depository all amounts collected as law library fees prior to the first day of the month.
The management of the law library is vested in the committee herein created, and all books,
periodicals, reports, and personal property purchased with the funds produced by this
section shall be the property of Hale County, Alabama; provided, however, that the committee
may from time to time sell or exchange such books, reports, periodicals, and personal
property as may be necessary to keep the law library up to date and apply the proceeds of
the sale thereof upon the purchase of other books, reports, periodicals, and personal
property for use in the library. The committee may accept any gift or loan of any books,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-80.htm - 4K - Match Info - Similar pages
5-2A-63
Section 5-2A-63 Savings and Loan Board; appeals from orders, etc., of commissioner or board.
(a) There is hereby created a Savings and Loan Board, consisting of the Savings and Loan Commissioner,
who shall be the ex officio chairman of the board and four persons who shall be appointed
by the Governor and who shall be persons with actual practical experience for at least three
years in the operation and management of an institution of the savings and loan type. The
members of the board shall serve without compensation; except that members shall be paid their
travelling expenses in connection with the performance of their duties as members of the board
plus $10.00 per diem while engaged in the performance of such duties. Such travelling expenses
shall be paid out of the treasury. The board shall have such rights, powers and privileges
and shall be subject to such duties as are provided by Chapter 16 of this title. The board
shall maintain in the office of the commissioner permanent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-2A-63.htm - 4K - Match Info - Similar pages
9-17-108
Section 9-17-108 Directive order of discontinuance; appeal; injunction; hearings by board;
imposition of penalties. (a) Due to the inherent nature of liquefied petroleum gas which could
cause a danger to the public or to a liquefied petroleum gas user, the board or the board
administrator shall have the administrative authority to issue a written directive order requiring
any person who violates any of the provisions of this article as amended from time to time
or any rule or regulation promulgated by the board to discontinue the operation of any LP-gas
business or LP-gas system immediately and prohibit such person from commencing operations
until said violations have been corrected. When a written directive is issued by the board
or the board administrator, it shall be immediately complied with by the recipient. When a
directive order has been issued against a person, the recipient may, within five days, appeal
to the circuit court of the county in which the said violations occurred....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-108.htm - 3K - Match Info - Similar pages
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