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11-51-191
Section 11-51-191 Determination of amounts due; preliminary and final assessments; review;
appeal; refund for overpayment. (a) If the taxing jurisdiction determines that the amount
of any business license tax reported on or remitted with a business license remittance form
is incorrect, if no business license remittance form is filed within the time prescribed,
or if the information provided on the form is insufficient to allow the taxing jurisdiction
to determine the proper amount of business license tax due, the taxing jurisdiction may calculate
the correct amount of the tax based on the most accurate and complete information reasonably
obtainable. The taxing jurisdiction may thereafter enter a preliminary assessment for the
correct amount of business license tax, including any applicable penalty and interest. Nothing
contained herein shall limit or restrict a municipality's right to seek injunctive relief
under Section 11-51-150, et seq. (b) If the amount of business license tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-191.htm - 13K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
40-2A-4
Section 40-2A-4 Taxpayers' bill of rights. (a) Rights of the taxpayer. (1) For purposes of
this subsection and subsections (c) and (d), the term "department" shall include
the Department of Revenue, a self-administered county or municipality, or a private examining
or collecting firm, depending on whether the Department of Revenue, a self-administered county
or municipality, or private examining or collecting firm is conducting the examination of
the taxpayer. (2) At or before the commencement of an examination of the books and records
of a taxpayer, the department shall provide to the taxpayer the current version of Publication
1A. Publication 1A shall provide, in simple and non-technical terms, a statement of the taxpayer's
rights. Those rights include the right to be represented during an examination, an explanation
of their appeal rights, and the right to know the criteria and procedures used to select taxpayers
for an examination. (3) At or before the issuance of a preliminary...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11A-1.htm - 33K - Match Info - Similar pages
11-65-10
Section 11-65-10 Powers and duties of commission. When authorized by one or more elections
as provided in Section 11-65-4, a commission shall have the powers and duties necessary to
license, regulate, and supervise horse racing and pari-mutuel wagering thereon and greyhound
racing and pari-mutuel wagering thereon within the commission municipal jurisdiction, including,
without limiting the generality of the foregoing, the powers and duties hereinafter set forth
in this section or in other sections of this chapter. (1) A commission shall have succession
in perpetuity, subject only to the provisions of this chapter as it may be amended from time
to time. (2) A commission shall have the power to sue and be sued in its own name in civil
suits and actions and to defend suits against it. (3) A commission shall have the power to
adopt and make use of an official seal and to alter the same at pleasure. (4) A commission
shall have the power to adopt, alter, and repeal bylaws, regulations and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-10.htm - 26K - Match Info - Similar pages
11-65-37
Section 11-65-37 Conducting race without license prohibited; wagering on certain races prohibited.
Any person who, directly or indirectly, holds any horse race or greyhound race without having
procured an operator's license as prescribed in this chapter shall be guilty of a misdemeanor.
Any person wagering upon the results of such a race, except in the case of pari-mutuel wagering
conducted by an operator in accordance with the provisions of this chapter, shall be guilty
of a misdemeanor. Upon conviction of any of the above misdemeanors in a court of competent
jurisdiction, the penalty shall be a fine of not less than $1,000.00, nor more than $10,000.00,
or imprisonment of not less than ten days nor more than six months, or both, such fine and
imprisonment to be in the discretion of the court. (Acts 1984, No. 84-131, p. 159, §37; Acts
1991, No. 91-187, p. 246, §33.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-37.htm - 1K - Match Info - Similar pages
11-65-44
Section 11-65-44 Presence of underage persons prohibited. No person under 19 years of age shall
be employed for any purpose in or about a racing facility where either horse racing or greyhound
racing is conducted pursuant to any license issued by a commission under the provisions of
this chapter, except in a job which does not allow or require contact with members of the
public engaged in wagering activities, such as the job of groom, animal exerciser, stable
attendant, parking attendant, or office worker. No person under 19 years of age shall be admitted
to performances of horse racing or greyhound racing which are the subject of pari-mutuel wagering
at any such racing facility, nor shall any person under 19 years of age be permitted to wager
on any horse race or greyhound race conducted at such racing facility, nor shall any person
employed by an operator accept a wager on any horse race or greyhound race from any person
under 19 years of age. (Acts 1984, No. 84-131, p. 159, §44;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-44.htm - 1K - Match Info - Similar pages
11-65-47
Section 11-65-47 Applicability of chapter; severability of provisions. Insofar as the provisions
of this chapter may be inconsistent with the provisions of any other law concerning activities
and actions authorized by this chapter, the provisions of this chapter shall control, it being
specifically declared that any other provisions of existing law that prohibit or regulate
horse racing or greyhound racing and gambling or pari-mutuel wagering thereon shall not be
applicable to any activities or actions authorized by and regulated pursuant to the provisions
of this chapter. The provisions of this chapter are expressly declared to be severable. If
any provision of this chapter shall be adjudged to be invalid by any court of competent jurisdiction
(including, without limitation thereto, any particular allocation of net commission revenues
or other provision which, if not severed from this chapter, would cause it to be a local act
in violation of any constitutional limitation or condition...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-47.htm - 1K - Match Info - Similar pages
11-45-1
Section 11-45-1 Adoption and enforcement authorized. Municipal corporations may from time to
time adopt ordinances and resolutions not inconsistent with the laws of the state to carry
into effect or discharge the powers and duties conferred by the applicable provisions of this
title and any other applicable provisions of law and to provide for the safety, preserve the
health, promote the prosperity, and improve the morals, order, comfort, and convenience of
the inhabitants of the municipality, and may enforce obedience to such ordinances. (Code 1907,
§1251; Code 1923, §1992; Code 1940, T. 37, §455; Acts 1971, No. 2279, p. 3670, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-45-1.htm - 961 bytes - Match Info - Similar pages
11-65-29
Section 11-65-29 State horse wagering fee. No license tax, fee, or equivalent charge shall
be levied by the state against horse racing or pari-mutuel wagering thereon licensed and regulated
by a commission during a period beginning with April 5, 1984, and continuing until the fifth
anniversary of the date on which racing events shall first be conducted under the jurisdiction
of such commission. Beginning with such fifth anniversary of the date on which racing events
shall first be conducted under the jurisdiction of a commission, and continuing thereafter
for so long as such commission shall continue in existence, each horse racing operator licensed
by such commission shall pay to the Department of Revenue of the state (or such other department
or agency of the state as may be provided by law) a state horse wagering fee in an amount
equal to one percent of the horse racing handle of such operator. The state horse wagering
fee shall be paid in installments referable to the calendar...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-29.htm - 3K - Match Info - Similar pages
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