12-20-26
Section 12-20-26 Substitution of lost, etc., papers or records in civil cases - Inherent power
of courts. All courts have the inherent power, if original papers or records pertaining to
matters of civil jurisdiction or to civil actions which are pending or which have been determined
are lost, mislaid, destroyed or mutilated, to cause a substitution thereof, and the substituted
paper or record is of equal validity with the original. (Code 1867, §§648, 649; Code 1876,
§555; Code 1886, §656; Code 1896, §2647; Code 1907, §5739; Code 1923, §10132; Code 1940,
T. 7, §8.)...
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12-20-28
Section 12-20-28 Substitution of lost, etc., papers or records in civil cases - How made -
In pending action or proceeding. If the action or proceeding in which the substitution of
a lost, mislaid, destroyed or mutilated original paper is proposed is pending and undetermined,
the substitution must be made on notice of not less than one day to the adverse party or his
attorney of record, if he has such an attorney, accompanied with a copy of the paper offered
in substitution; but, if such adverse party or his attorney of record does not reside in the
county, notice may be given by the filing of the paper and the entry of a motion to substitute,
or the filing of such motion, for one day prior to the making thereof. On the hearing of such
motion, affidavits and counter affidavits may be received as to the correctness of the proposed
substitute. (Code 1886, §657; Code 1896, §2648; Code 1907, §5740; Code 1923, §10133; Code
1940, T. 7, §9.)...
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12-20-29
Section 12-20-29 Substitution of lost, etc., papers or records in civil cases - How made -
After determination of action or proceeding. If, after the determination of any civil action
or proceeding, the original papers, or any part thereof pertaining thereto, which are not
of record are lost, mislaid, destroyed or mutilated, if the record of such papers with such
papers should be lost, mislaid, destroyed or mutilated or if the record of any judgment or
decree of any judicial proceeding or quasi-judicial proceeding, or any part thereof, should
be lost, mislaid, destroyed or mutilated, any party in interest may, on application in writing,
stating the facts, accompanied with the substitute proposed of such lost, mislaid, destroyed
or mutilated paper or record, verified by affidavit, obtain an order of substitution. If the
adverse party is of full age, of sound mind and a resident of the state, notice of the application
and a copy thereof, accompanied with a copy of the proposed...
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12-20-30
Section 12-20-30 Substitution of lost, etc., papers or records in civil cases - How made -
Where deed, contract, conveyance or other instrument involved. If the record of a deed, contract,
conveyance or other instrument, the record of which is by law required or authorized, is lost,
mislaid, destroyed or mutilated, the original of such deed, contract, conveyance or instrument
may be recorded again, and such record shall have relation to, and be operative from, the
day the original record was operative. If the original is lost, mislaid, destroyed or mutilated,
a copy thereof may be recorded on proof of its correctness of the record and of the loss or
destruction of the original, and the record of such copy shall have relation to, and be operative
from, the day the original record was operative. But in case of the loss or destruction of
the original, an application for the record of the copy must be made to the court or successor
of the court in which the original record was made and...
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12-20-50
Section 12-20-50 Establishment or restoration of lost, etc., records of state, county, or municipality.
The circuit courts of this state shall have jurisdiction of an action by the state, a county
or municipality or any citizen who will give security for the costs of the proceeding to establish
or restore any lost, mislaid, destroyed or mutilated records of the state, county or municipality,
or of any department, agency or instrumentality thereof. Such courts shall have jurisdiction
and power to prescribe all necessary rules, regulations and proceedings proper or necessary
to establish or restore lost, mislaid, destroyed or mutilated records and, when so established
or restored, to declare them to be the proper and legal records as the original which was
so lost, mislaid, destroyed or mutilated. The proceedings shall be ex parte, and any citizen
of the state who will give security for the costs of the appeal may appeal from the order,
judgment or decision of the circuit court...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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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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12-20-27
Section 12-20-27 Substitution of lost, etc., papers or records in civil cases - How made -
Generally. When original papers in civil actions have been lost, mislaid, destroyed or mutilated,
a court may cause a substitution thereof to be made by directing the attorneys representing
the parties therein to file a copy thereof with the clerk or register of the court. (Code
1896, §2645; Code 1907, §5737; Code 1923, §10130; Code 1940, T. 7, §6; Acts 1971, No.
1510, p. 2595.)...
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12-20-22
Section 12-20-22 Original pleadings, etc., or copies thereof final record in civil actions.
The original pleadings, motions or other papers in civil actions, the original process issued
thereon and all affidavits and bonds taken in a court may be used and, if so used, shall stand
as the final record. If said original pleadings, motions or other papers, process, affidavits
or bonds should be lost, mislaid, destroyed or mutilated, a copy of such shall stand in the
place and have the force and effect of the original. (Code 1876, §562; Code 1886, §653;
Code 1896, §2644; Code 1907, §5736; Code 1923, §10129; Acts 1939, No. 390, p. 514; Code
1940, T. 7, §5; Acts 1949, No. 125, p. 150; Acts 1971, No. 1510, p. 2595.)...
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12-12-30
Section 12-12-30 Civil jurisdiction generally. The original civil jurisdiction of the district
court of Alabama shall be uniform throughout the state, concurrent with the circuit court,
except as otherwise provided, and shall include all civil actions in which the matter in controversy
does not exceed twenty thousand dollars ($20,000), exclusive of interest and costs, and civil
actions based on unlawful detainer; except, that the district court shall not exercise jurisdiction
over any of the following matters: (1) Actions seeking equitable relief other than: a. Equitable
questions arising in juvenile cases within the jurisdiction of the district court. b. Equitable
defenses asserted or compulsory counterclaims filed by any party in any civil action within
the jurisdiction of the district court. (2) Any actions enumerated in Rule 81 of the Alabama
Rules of Civil Procedure other than any of the following: a. Actions based in negligence against
municipalities. b. Actions seeking...
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