40-2A-11.1
Section 40-2A-11.1 Civil penalties for unethical tax preparation conduct. (a) For purposes
of the individual income tax imposed by Chapter 18, if there is an understatement of liability
on a return that would cause a tax return preparer to be subject to the penalties imposed
by 26 U.S.C. §6694, except §6694(c), §6700, or §6701, and if any of the failures enumerated
in 26 U.S.C. §6695, except §6695(e) and (g), occurs, the department may impose upon the
tax return preparer a penalty in accordance with 26 U.S.C. §§6694(a), (b), (d), (e), and
(f); §§6695(a), (b), (c), (d), and (f); §§6696(a) and (c), §6700, and §6701, as in effect
from time to time. (b) For purposes of this section: (1) "Subject to this title"
shall be substituted for references in the specified federal statutes to "imposed by
subtitle A." (2) "Commissioner" will be substituted for references in the specified
federal statutes to "secretary." (3) References in these federal statutes to federal
district courts...
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15-8-150
Section 15-8-150 Contents; sufficiency; use of analogous forms. The forms of indictment
set forth in this section in all cases in which they are applicable, are sufficient,
and analogous forms may be used in other cases. (1) CAPTION, COMMENCEMENT AND CONCLUSION GENERALLY.
The State of Alabama,) Circuit court, ___ session, ___) 20___ The grand jury of said county
charge that, before the finding of this indictment, etc. (describing the offense as in the
following forms), against the peace and dignity of the State of Alabama. E.F.J.,District Attorney
of the ______ circuit. (2) ADVERTISING, ETC., UNREGISTERED SECURITIES. A. B. did, contrary
to law, and subsequent to the ____ day of ____, 20__, advertise (or otherwise describing the
unlawful act) in this state for the purpose of inducing or securing subscriptions to or sales
of the capital stock of the X. Y. company (or otherwise describing the security so advertised),
which said stock (or other security) had not then...
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12-21-264
Section 12-21-264 Taking of deposition or videotaped deposition when victim or witness
unavailable because of exceptional circumstances. (a) In any criminal prosecution, the court
may, upon motion of the district attorney, the defense, or the court, for good cause shown
and after notice to the parties, order the taking of a deposition or a videotaped deposition
of a victim or a witness when the victim or witness is or may be unavailable for trial for
medical reasons or other exceptional circumstances. On any motion for a deposition or a videotaped
deposition of the victim or witness, the court shall consider the age of the victim or witness,
the potential unavailability of the victim or witness for trial, the nature of the offense,
the nature of testimony that may be expected, and the possible effect that 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. During the taking of a deposition or...
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32-5A-191
Section 32-5A-191 (Effective until July 1, 2023) Driving while under influence of alcohol,
controlled substances, etc. (a) A person shall not drive or be in actual physical control
of any vehicle while: (1) There is 0.08 percent or more by weight of alcohol in his or her
blood; (2) Under the influence of alcohol; (3) Under the influence of a controlled substance
to a degree which renders him or her incapable of safely driving; (4) Under the combined influence
of alcohol and a controlled substance to a degree which renders him or her incapable of safely
driving; or (5) Under the influence of any substance which impairs the mental or physical
faculties of such person to a degree which renders him or her incapable of safely driving.
(b) A person who is under the age of 21 years shall not drive or be in actual physical control
of any vehicle if there is 0.02 percent or more by weight of alcohol in his or her blood.
The Alabama State Law Enforcement Agency shall suspend or revoke the...
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34-21-126
Section 34-21-126 Interstate Commission of Nurse Licensure Compact Administrators. (a)
The party states hereby create and establish a joint public entity known as the Interstate
Commission of Nurse Licensure Compact Administrators. (1) The commission is an instrumentality
of the party states. (2) Venue is proper, and judicial proceedings by or against the commission
shall be brought solely and exclusively, in a court of competent jurisdiction where the principal
office of the commission is located. The commission may waive venue and jurisdictional defenses
to the extent the commission adopts or consents to participate in alternative dispute resolution
proceedings. (3) Nothing in this compact shall be construed to be a waiver of sovereign immunity.
(b) Membership, voting, and meetings. (1) Each party state shall have and be limited to one
administrator. The head of the state licensing board for each party state, or his or her designee,
shall be the administrator of this compact for that...
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15-22-36
Section 15-22-36 Authority to grant pardons and paroles, remit fines and forfeitures,
etc.; notice of board action. (a) In all cases, except treason and impeachment and cases in
which sentence of death is imposed and not commuted, as is provided by law, the Board of Pardons
and Paroles, after conviction and not otherwise, may grant pardons and paroles and remit fines
and forfeitures. (b) Each member of the Board of Pardons and Paroles favoring a pardon, parole,
remission of a fine or forfeiture, or restoration of civil and political rights shall enter
in the file his or her reasons in detail, which entry and the order shall be public records,
but all other portions of the file shall be privileged. (c) No pardon shall relieve one from
civil and political disabilities unless specifically expressed in the pardon. No pardon shall
be granted unless the prisoner has successfully completed at least three years of permanent
parole or until the expiration of his or her sentence if his or her...
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34-8A-16
Section 34-8A-16 Disciplinary actions; discovery. (a) The board by a majority of the
board members present and voting is authorized to withhold, deny, revoke, or suspend, any
license or certificate issued or applied for in accordance with this chapter or otherwise
discipline a licensed professional counselor or associate licensed counselor upon proof by
proper hearing that the applicant, licensed professional counselor, or associate licensed
counselor: (1) Has been convicted, within or without the jurisdiction of this state, of a
felony, or any offense involving moral turpitude, the record of conviction being conclusive
evidence thereof. (2) Has violated the current code of ethics adopted by the board. (3) Is
using any narcotic or any alcoholic beverage to an extent or in a manner dangerous to any
other person or the public, or to an extent that it impairs his or her ability to perform
the work of a licensed professional counselor or associate licensed counselor with safety
to the...
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3-6A-4
Section 3-6A-4 Sworn statement; dangerous dog investigation; hearing; procedures. (a)(1)
When a person claims that a dog is dangerous, the person shall make a sworn statement before
a city magistrate or sheriff setting forth the name of the dog owner, if known, the location
where the dog is being kept in the city or county, and the reason he or she believes the dog
to be dangerous. (2) The sworn statement shall be delivered to an animal control officer who
shall complete a dangerous dog investigation.When the sworn statement claims that a dog has
caused serious physical injury or death to a person, the duties of the animal control officer,
including but not limited to the dangerous dog investigation, shall be carried out by a law
enforcement officer. (b) An animal control officer may initiate a dangerous dog investigation
in cases where a complaint has been made pursuant to subsection (a) and a person has been
bitten, received physical injury or serious physical injury, or has died....
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15-13-149
Section 15-13-149 Order of release. A judicial officer authorizing the release of a
person shall issue an appropriate order containing a statement of the conditions imposed,
and shall advise the person that a warrant of arrest or other court order shall be issued
against the person terminating the release and committing the person to jail upon any violation
of the conditions of the release. The court shall provide a copy of the order to the defendant
and shall serve a copy on the district attorney, or prosecuting officer of the court and the
person's counsel of record, if any. (Acts 1993, No. 93-677, p. 1259, §50.)...
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15-13-148
Section 15-13-148 Additional conditions. A judicial officer ordering the release of
a person on any condition may at any time amend the order to impose additional or different
conditions of release. (Acts 1993, No. 93-677, p. 1259, §49.)...
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