12-22-2
Section 12-22-2 Final judgments of circuit or probate courts. From any final judgment of the circuit court or probate court, an appeal lies to the appropriate appellate court as a matter of right by either party, or their personal representatives, within the time and in the manner prescribed by the Alabama Rules of Appellate Procedure. (Code 1867, §3485; Code 1876, §3916; Code 1886, §3611; Code 1896, §426; Code 1907, §2837; Code 1923, §6078; Code 1940, T. 7, §754.)...
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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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12-22-21
Section 12-22-21 Other orders, judgments, or decrees. Appeal from the order, judgment or decree of the probate court may be taken by the party aggrieved to the circuit court or Supreme Court in the cases hereinafter specified. Appeals to the Supreme Court shall be governed by the Alabama Rules of Appellate Procedure, including the time for taking an appeal. Appeal to the circuit court in such cases shall be within the time hereinafter specified: (1) From the decree, judgment or order on a contest as to the validity of a will, to be taken within 42 days after the determination of the contest; (2) From the decree, judgment or order on an application claiming the right to execute a will or administer an estate, to be taken within 42 days after the hearing and decision of such application, unless the application was denied because the applicant was deemed unfit to serve by reason of a conviction of an infamous crime or by reason of improvidence, intemperance or want of understanding, in...
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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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36-15-1
Section 36-15-1 Duties generally. The Attorney General shall keep his or her office at the capital city and perform the following duties: (1)a. He or she shall give his or her opinion in writing, or otherwise, on any question of law connected with the interests of the state or with the duties of any of the departments, when required by the Governor, Secretary of State, Auditor, Treasurer, Superintendent of Education, Commissioner of Agriculture and Industries, Director of Finance, Comptroller, State Health Officer, Public Service Commissioners, Commissioner of Conservation and Natural Resources, or the Commissioner of the Department of Revenue or any other officer or department of the state when it is made, by law, his or her duty so to do, and he or she shall also give his or her opinion to the Chairman of the Judiciary Committee of either house, when required, upon any matter under the consideration of the committee. b. The Attorney General shall give his or her opinion, in writing...
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6-6-641
Section 6-6-641 Appeals. From the final judgment of any circuit court in any such proceeding, an appeal shall lie to the appropriate appellate court as in other cases. (Code 1886, §3160; Code 1896, §2827; Code 1907, §4866; Code 1923, §8980; Code 1940, T. 7, §1074.)...
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12-22-20
Section 12-22-20 Final judgments, orders, or decrees generally. An appeal lies to the circuit court or Supreme Court from any final decree of the probate court, or from any final judgment, order or decree of the probate judge; and, in all cases where it may of right be done, the appellate court shall render such decree, order or judgment as the probate court ought to have rendered. (Code 1867, §2247; Code 1876, §3957; Code 1886, §3640; Code 1896, §457; Code 1907, §2855; Code 1923, §6114; Code 1940, T. 7, §775.)...
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12-22-5
Section 12-22-5 Final judgment in ad quod damnum proceedings under condemnation order. When an appeal is taken to the appropriate appellate court by either party pursuant to Rule 4, Alabama Rules of Appellate Procedure, from a final judgment in the circuit court in ad quod damnum proceedings under Section 18-1-20, the judgment of the circuit court shall not be stayed if the compensation assessed is paid to the owner and the costs of the case are paid into court, or if such compensation together with the costs of the case are paid into court and the applicant has given bond in double the amount of the damages assessed, conditioned to pay to the landowner such judgment as may be finally entered in his favor. (Code 1907, §2842; Acts 1911, No. 442, p. 625; Code 1923, §6084; Code 1940, T. 7, §760.)...
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12-20-31
Section 12-20-31 Substitution of lost, etc., papers or records in civil cases - Appeal from court order or decree granting or denying. From any order of a circuit or district court or probate court granting or refusing substitution under this article, an appeal lies to the appropriate appellate court as from final judgments or decrees in civil cases. From an order of a district court, an appeal to the circuit court lies as in other cases, and the trial is de novo. (Code 1867, §651; Code 1876, §558; Code 1886, §659; Code 1896, §2652; Code 1907, §5744; Code 1923, §10137; Code 1940, T. 7, §13.)...
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12-22-6
Section 12-22-6 Judgments on applications for remedial writs. Appeals may be taken to the appropriate appellate court from the judgment of the circuit court on application for writs of certiorari, supersedeas, quo warranto, mandamus, prohibition, injunction and other remedial writs as provided by the Alabama Rules of Appellate Procedure; but such appeal shall not operate as a stay of execution unless supersedeas bond is given by the appellant pursuant to Rule 8 of the Alabama Rules of Appellate Procedure. But this section shall not be construed as to prevent the presentation of an issue upon appeal taken after a final determination of the case. (Code 1876, §3923; Code 1886, §3616; Code 1896, §431; Code 1907, §2843; Code 1923, §6085; Code 1940, T. 7, §761.)...
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