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12-21-282
Section 12-21-282 Procedure for securing attendance of witness within state at criminal proceeding,
etc.; in another state; fees and allowances; effect of failure of summoned witness to attend
and testify. (a) If a judge in a court of record in any state which, by its laws, has made
provision for commanding persons within that state to attend and testify in this state certifies
under seal of such court that there is a criminal proceeding pending in such court or that
a grand jury investigation has commenced or is about to commence, that a person being within
this state is a material witness in such proceedings or grand jury investigation and that
his presence will be required for a specified number of days, upon presentation of such certificate
to any judge of a court of record in the county in which such person resides or the county
in which such person is found if he is not a resident of this state, such judge shall fix
a time and place for a hearing, and shall make an order...
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12-21-283
Section 12-21-283 Procedure for securing attendance of witness in another state at criminal
proceedings, etc., within state; fees and allowances; effect of failure of summoned witness
to attend and testify. (a) If a person in any state which, by its laws, has made provision
for commanding persons within its borders to attend and testify in criminal proceedings or
grand jury investigations commenced or about to be commenced in this state is a material witness
in a criminal proceeding pending in a court of record in this state or in a grand jury investigation
which has commenced or is about to commence, a judge of such court may issue a certificate
under the seal of the court stating these facts and specifying the number of days the witness
will be required. Said certificate may include a recommendation that the witness be taken
into immediate custody and delivered to an officer of this state to assure his attendance
in this state. This certificate shall be presented to a judge of a...
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12-21-135.1
Section 12-21-135.1 Video testimony by certain witnesses. (a) This section shall be known as
the "Alabama Armed Services Accommodation Act." (b) The Legislature finds it to
be an important matter of public policy that an accommodation be made for military members
who are asked to testify in civil or criminal trials in this state but are unable to attend
in person. The purpose of this section is to ease the burdens on military personnel and their
families brought on by the duty of appearing as a witness in a trial in this state when summoned.
The purpose of this section is also to allow members of the armed services to assist in trials
in this state as witnesses without interrupting their military service, while protecting the
rights of all parties in civil or criminal litigation. The purpose of this section is also
to better enable the fact-finder to obtain crucial evidence and will aid in the expeditious
resolution of cases in this state by providing a procedure in which testimony of...
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25-9-22
Section 25-9-22 Witnesses at proceedings under chapter generally. (a) The chief has the authority
to administer oaths and to issue subpoenas requiring the attendance of witnesses to testify
under oath in any proceeding and to require witnesses to answer all questions propounded to
them. The sheriff or constable in the county in which such witnesses may reside or be found
shall execute subpoenas issued as above provided, and they shall each receive for their services
in executing such subpoenas the same fees as are allowed them respectively for executing subpoenas
in other cases. Any witnesses summoned as above mentioned shall be entitled to the same mileage
and per diem as is now allowed by law to such witnesses attending trials in the circuit court.
(b) If any witness subpoenaed as above mentioned shall fail to attend without good excuse,
in accordance with the subpoena served on him, or shall fail to testify when attending, the
chief before whom said proceedings are being had shall...
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40-2B-2
as it deems best adapted for public convenience. Such publications shall be made permanently
available and constitute the official reports of the Alabama Tax Tribunal. (p) Service of
Process. (1) Mailing by first class or certified or registered mail, postage prepaid, to the
address of the taxpayer given on the taxpayer's notice of appeal, or to the address of the
taxpayer's representative of record, if any, or to the usual place of business of the Department
of Revenue, shall constitute personal service on the other party. The Alabama Tax Tribunal,
by rule, may prescribe that notice by other means shall constitute personal service
and, in a particular case, may order that notice be given to additional persons or by other
means. (2) Mailing by registered or certified mail and delivery by a private delivery service
approved by the Internal Revenue Service in accordance with Section 7502(f) of the Internal
Revenue Code of 1986, as amended, shall be deemed to have occurred,...
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40-27-1
a tax measured in any way by the capital of a corporation considered in its entirety. 6. "Gross
receipts tax" means a tax, other than a sales tax, which is imposed on or measured by
the gross volume of business, in terms of gross receipts or in other terms, and in the determination
of which no deduction is allowed which would constitute the tax an income tax. 7. "Sales
tax" means a tax imposed with respect to the transfer for a consideration of ownership,
possession or custody of tangible personal property or the rendering of services measured
by the price of the tangible personal property transferred or services rendered and
which is required by state or local law to be separately stated from the sales price by the
seller, or which is customarily separately stated from the sales price, but does not include
a tax imposed exclusively on the sale of a specifically identified commodity or article or
class of commodities or articles. 8. "Use tax" means a nonrecurring tax, other than
a...
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17-16-70
Section 17-16-70 Commission has power to punish for contempt. If any witness, being summoned,
fails to attend, or being summoned with a subpoena duces tecum, fails and refuses to produce
the paper or document required to be produced by the subpoena, the commission shall have the
right and authority to punish the witness for contempt by a fine not exceeding five hundred
dollars ($500), or by imprisonment in any county jail in the state for a period not to exceed
30 days, one or both, and in case any witness shall fail to appear or produce any book or
document before any judge, clerk of court, or other person having a warrant from the commission,
the judge, clerk of court, or other person, must certify the fact to the commission, which
may thereupon punish such witness for contempt, as provided in this section. (Code 1896, §1679;
Code 1907, §485; Code 1923, §575; Code 1940, T. 17, §261; §17-15-57; amended and renumbered
by Act 2006-570, p. 1331, §83.)...
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15-25-2
Section 15-25-2 Prosecution for physical or sexual offense or exploitation involving child
under age 16 - Videotaped deposition; who may be present; procedure; protective order. (a)
In any criminal prosecution referred to in Section 15-25-1, the court, upon motion of the
district attorney or Attorney General, for good cause shown and after notice to the defendant,
may order the taking of a videotaped deposition of an alleged victim of or witness to the
crime who is under the age of 16 at the time of the order. (b) On any motion for a videotaped
deposition of the victim or a witness, the court shall consider the age and maturity of the
child, the nature of the offense, the nature of testimony that may be expected, and the possible
effect that the 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. (c) During the taping
of a videotaped deposition authorized pursuant to this section, the...
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25-4-134
Section 25-4-134 Procedures for collection of delinquent contribution payments. (a) Generally.
The contributions, interest, and penalties required to be paid under this chapter shall be
a first and prior lien upon all property and rights to property, real or personal,
of any employer subject to this chapter. The lien shall arise at the time the contribution
report, or the payment of the contributions, as the case may be, was due to have been filed
with or made to the Department of Labor. The secretary may file in the office of the judge
of probate of any county in this state a certificate which shall show the name of the department
for which it is filed, the amount and nature of the contributions, interest, and penalties
for which a lien is claimed together with any costs that may have accrued, the name of the
employer against whose property a lien for such contributions, interest, and penalties is
claimed and the date thereof. An error in the certificate of the amount shall not...
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9-9-32
Section 9-9-32 Levy of annual installment of tax; form of certificate and order directing collection
of tax; preparation of tax record; proceedings as to delinquencies. (a) The said board of
water management commissioners shall each year thereafter determine, order and levy the amount
of the annual installment of the total taxes under Section 9-9-31, which shall become due
and be collected during said year at the same time that state and county taxes are due and
collected and which shall be evidenced and certified by the said board as provided in this
section. Prior to the first Monday in October of each year, one copy of the water management
tax book shall be delivered to the tax collector of each county in which benefited lands and
other benefited property of said district are situated after the judge of the court of probate
of the county in which the district was organized has affixed his signature to the certificate
and order directing the collection of said tax, and said tax shall...
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