40-15-7
Section 40-15-7 Nonresident decedents. (a) Except as herein otherwise provided, all of the
provisions of this chapter shall be applicable to so much of the estates of nonresident decedents
as is subject to estate tax under the act of Congress in effect at the time of the death of
decedent as consists of real estate or tangible personal property located within this state
or other items of property or interest therein lawfully subject to the imposition of an estate
tax by the State of Alabama. (b) In assessing the tax upon any real estate or tangible property
located within this state belonging to the estate of a nonresident decedent, which shall pass
by will, devise or by the laws of intestacy, the Department of Revenue shall determine the
tax due to be such proportion of the federal estate tax as would be leviable upon an estate
of similar taxable net value, less that proportion of any exemption to which the estate is
entitled, which the actual value of the real estate and tangible...
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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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41-15B-2
Section 41-15B-2 Children First Trust Fund. (a) There is established a special fund in the
State Treasury to be known as the Children First Trust Fund. (b) The existence of the fund
is contingent upon the receipt by the state of tobacco revenues. (c) The fund shall consist
of tobacco revenues and any appropriations or revenues received from any other source. The
amounts provided for in Section 41-15B-2.1 shall be deposited into the fund from tobacco revenues
with the remainder of the tobacco revenues being distributed as provided in Division 1, Article
17, Chapter 10 of this title. (d) The council shall keep detailed permanent records of all
expenditures and distributions from the fund and shall file a monthly written report of all
transactions, and any other information requested, with the permanent Joint Legislative Oversight
Committee of the Children First Trust Fund. (e) The council shall prepare an annual report
to the Governor and the Legislature detailing the expenditures and...
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2-15-61
Section 2-15-61 Permits required for operation of livestock markets; applications; issuance;
revocation; appeals. (a) No person shall operate a livestock market in the State of Alabama
without first having obtained from the commissioner, as required by this division, an annual
permit therefor. (b) The application for such a permit shall be made upon forms furnished
by the department, which shall be verified by affidavit of the applicant which shall include
all of the following information: (1) The name and address of the applicant or applicants
and, if a corporation, its officers, and if a partnership, the names and addresses of its
partners. (2) The place where applicant proposes to operate a livestock market. (3) A description
of the property and facilities proposed to be used as a livestock market. (4) The kind of
livestock the applicant proposes to handle at the livestock market and the day or days of
the week the applicant proposes to conduct sales. (5) A financial statement of...
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4-3-47
Section 4-3-47 Powers of authority generally. The authority shall have the following powers,
together with all powers incidental thereto or necessary to the discharge thereof in corporate
form: (1) To have succession by its corporate name for the duration of time (which may be
in perpetuity) specified in its certificate of incorporation; (2) To sue and be sued in its
own name in civil actions, excepting actions in tort against the authority; (3) To adopt and
make use of a corporate seal and to alter the same at pleasure; (4) To adopt and alter bylaws
for the regulation and conduct of its affairs and business; (5) To acquire, receive, take
and hold, whether by purchase, option to purchase, gift, lease, devise or otherwise, property
of every description, whether real, personal or mixed, whether in one or more counties and
whether within or without the corporate limits of any authorizing subdivision, and to manage
said property and to develop any property and to sell, exchange, lease or...
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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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15-11-4
Section 15-11-4 Default of defendant admitted to bail certified to circuit court; district
court's certificate as presumptive evidence of default. If the defendant does not appear before
the district court at the time to which an examination is adjourned, the default on the undertaking
of bail shall be certified by the district court to the circuit court, and the like proceedings
must be had thereon as upon the breach of an undertaking in that court, the certificate being
presumptive evidence of the default of the defendant. (Code 1852, §455; Code 1867, §4004;
Code 1876, §4674; Code 1886, §4281; Code 1896, §5230; Code 1907, §7595; Code 1923, §5228;
Code 1940, T. 15, §130.)...
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15-13-131
Section 15-13-131 Proceeding in forfeiture of bail - Not cash - Conditional forfeitures order.
(a) When a defendant fails to appear in court as required by the undertaking of bail and no
sufficient excuse has been provided to the court prior to the hearing, the court shall order
a conditional forfeiture and show cause order against the defendant and the sureties of the
bail. The court shall notify defendant and sureties of the order as set out in this article.
The defendant or sureties, or both, shall file a written response with the clerk of the court
within 28 days of the date of service of the notice why the bond should not be forfeited.
If a written response is filed within the time allowed and the court is of the opinion the
written response is sufficient, the court shall set aside the conditional forfeiture. If the
court is of the opinion the written response is not sufficient, the court shall set a hearing
to determine whether the bond should be forfeited. The hearing shall not...
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12-22-112
Section 12-22-112 Liability of defendant failing to appear; warrant of arrest. (a) If the defendant
fails to appear at the circuit court as required by the appeal bond, he shall be liable to
the same penalties, forfeitures and proceedings as on a forfeited bail bond taken in the court,
and a new warrant of arrest may issue from that court without any other authority therefor.
(b) Such warrant of arrest must be directed to any sheriff of the State of Alabama; and, when
the defendant is arrested, he must be dealt within all respects as if the arrest had been
made on capias from the circuit court. (Code 1852, §§507, 508; Code 1867, §§4057, 4058;
Code 1876, §§4727, 4728; Code 1886, §§4229, 4230; Code 1896, §§4625, 4626; Code 1907,
§§6728, 6729; Code 1923, §§3841, 3842; Code 1940, T. 15, §§361, 362.)...
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12-22-222
Section 12-22-222 Stay of proceedings on judgment; admission of defendant to bail; proceedings
on failure to appear. (a) If the defendant is in the custody of the sheriff and the order
allowing the writ directs a stay of proceedings on the judgment, the sheriff must, on being
served with the clerk's certificate that the order has been filed and with a copy of the order,
keep and detain the defendant in his custody, without executing the sentence which may have
been passed on his conviction, to abide the judgment that may be entered on the writ of error.
(b) If the conviction is for an offense which is not punished capitally or by imprisonment
for a term not exceeding 10 years, the judge or court must also direct the clerk of the court
in which conviction was had to admit the defendant to bail in a sum which may be prescribed
by the court, with sufficient sureties, conditioned for his appearance at the next session
of the court in which the conviction was had and, from session to...
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