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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-4.htm - 11K - 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
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-134.htm - 18K - Match Info - Similar pages
14-13-2
Section 14-13-2 Adoption and text of Interstate Corrections Compact. The Interstate Corrections Compact is hereby enacted into law and entered into by the State of Alabama with any and all states legally joining therein, in accordance with its terms, in the form substantially as follows: INTERSTATE CORRECTIONS COMPACT Article I (Purpose and Policy) The party states, desiring by common action to fully utilize and improve their institutional facilities and provide adequate programs for the confinement, treatment, and rehabilitation of various types of offenders, declare that it is the policy of each of the party states to provide such facilities and programs on a basis of cooperation with one another, thereby serving the best interests of such offenders and of society and effecting economies in capital expenditures and operational costs. The purpose of this compact is to provide for the mutual development and execution of such programs of cooperation for the confinement, treatment and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/14-13-2.htm - 14K - Match Info - Similar pages
22-9A-13
prepare and file the report. (2) When the induced termination of pregnancy is performed outside an institution, the physician in attendance shall prepare and file the report. (3) Beginning January 1, 2012, the Office of Vital Statistics shall collect the following information for all induced terminations of pregnancies in addition to information already collected; provided, that the definition of induced termination of pregnancy in Section 22-9A-1(5) shall be construed to include every abortion as defined in Section 26-23B-3(1). a. Postfertilization age: 1. If a determination of probable postfertilization age was made, whether ultrasound was employed in making the determination, and the week of probable postfertilization age determined. 2. If a determination of probable postfertilization age was not made, the basis of the determination that a medical emergency existed. b. Method of abortion: Which of the following was employed: 1. Medication abortion (such as, but not limited to,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-9A-13.htm - 9K - Match Info - Similar pages
34-24-166
Section 34-24-166 Refusal, revocation, or suspension - Grounds; rules; disciplinary action. (a) The State Board of Chiropractic Examiners may refuse to grant a license or permit to any applicant who is not of good moral character and reputation or has a history of narcotic addiction or has previously been convicted of a felony or any crime of moral turpitude or has previously been diagnosed as having a psychopathic disorder. (b) The State Board of Chiropractic Examiners may invoke disciplinary action as outlined in subsection (c) whenever the licensee or permit holder shall be found guilty of any of the following: (1) Fraud in procuring a license or permit, or any fraud in obtaining money or other thing of value. (2) Immoral conduct. (3) Unprofessional conduct. (4) Habitual intoxication or addiction to the use of drugs. (5) Conviction of a felony or any crime of moral turpitude. (6) Conviction for violation of any narcotic or controlled substance statute. (7) Unlawful invasion of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-24-166.htm - 7K - Match Info - Similar pages
34-24-302
Section 34-24-302 Denial, suspension, revocation, etc., of license; investigation; mental, physical, or laboratory examination; authorization for release of information. (a) The board may, within its discretion, deny the issuance of a license to any person or, after notice and hearing in accordance with board regulations, shall, within its discretion, suspend, revoke, restrict, or otherwise discipline the license of a person who shall be found guilty on the basis of substantial evidence of any of the following acts or offenses: (1) Conviction of a felony. (2) Conviction of any crime or other offense, felony, or misdemeanor, reflecting on the ability of the individual to render patient care in a safe manner. (3) Conviction of any violation of state or federal laws relating to controlled substances. (4) Termination, restriction, suspension, revocation, or curtailment of licensure, registration, or certification as an assistant to physician by another state or other licensing jurisdiction...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-24-302.htm - 7K - Match Info - Similar pages
36-25-4
Section 36-25-4 State Ethics Commission - Duties; complaint; investigation; hearings; fees; finding of violation. (a) The commission shall do all of the following: (1) Prescribe forms for statements required to be filed by this chapter and make the forms available to persons required to file such statements. (2) Prepare guidelines setting forth recommended uniform methods of reporting for use by persons required to file statements required by this chapter. (3) Accept and file any written information voluntarily supplied that exceeds the requirements of this chapter. (4) Develop, where practicable, a filing, coding, and cross-indexing system consistent with the purposes of this chapter. (5) Make reports and statements filed with the commission available during regular business hours and online via the Internet to public inquiry subject to such regulations as the commission may prescribe. (6) Preserve reports and statements for a period consistent with the statute of limitations as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-25-4.htm - 17K - Match Info - Similar pages
22-21-275
Section 22-21-275 Procedures for review of applications for certificates of need. The SHPDA, pursuant to the provisions of Section 22-21-274, shall prescribe by rules and regulations the procedures for review of applications for certificates of need and for issuance of certificates of need. Rules and regulations governing review procedures shall include, but not necessarily be limited to, the following: (1) Agreement with other review agencies for review procedures consistent with this article and federal regulations. (2) Application procedures and forms of the application necessary to elicit and provide all necessary information as required by the review criteria. (3) Establishment of a project review period of 90 days from the date the state agency determines that the application is complete and notification thereof is made to the applicant. The rules and regulations may provide for a period of not more than 15 days for determination of the completeness of the application,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-21-275.htm - 10K - Match Info - Similar pages
45-4-111
Section 45-4-111 Electronic voting system authorized; requirements for use. (a) As used in this section: (1) "Automatic tabulating equipment" shall mean apparatus which automatically examines and counts votes recorded on paper ballots or ballot cards and tabulates the results. (2) "Paper ballot" shall mean a printed paper ballot which conforms in layout and format to the electronic voting system in use. (3) "Ballot card" shall mean a tabulating card on which votes may be recorded. (4) "Ballot label" shall mean the cards, papers, booklet, pages, or other material which contain the names of offices and candidates and statements of measures to be voted on and which are used in conjunction with ballot cards. (5) "Ballot" shall mean ballot cards or paper ballots. (6) "Counting center" shall mean one or more locations selected and designated by the county commission or the municipal governing body, as the case may be, for the automatic counting of ballots in the election. (7) "Electronic...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-111.htm - 25K - Match Info - Similar pages
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