20-2-190
Section 20-2-190 Penalties; sale of ephedrine, etc.; Alabama Drug Abuse Task Force. (a) Any
person who manufactures, sells, transfers, receives, or possesses a listed precursor chemical
violates this article if the person: (1) Knowingly fails to comply with the reporting requirements
of this article; (2) Knowingly makes a false statement in a report or record required by this
article or the rules adopted thereunder; (3) Is required by this article to have a listed
precursor chemical license or permit, and is a person as defined by this article, and knowingly
or deliberately fails to obtain such a license or permit. An offense under this subsection
shall constitute a Class C felony. (b) Notwithstanding the provisions of Section 20-2-188,
a person who possesses, sells, transfers, or otherwise furnishes or attempts to solicit another
or conspires to possess, sell, transfer, or otherwise furnish a listed precursor chemical
or a product containing a precursor chemical or ephedrine or...
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40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements;
taxpayer notification. (a) The Department of Revenue, a governing body of a self-administered
county or municipality, or an agent of such a municipality or county may not conduct an examination
of a taxpayer's books and records for compliance with applicable sales, use, rental, or lodgings
tax laws except in accordance with this section and with the Alabama Taxpayers' Bill of Rights
and Uniform Revenue Procedures Act. (b) Additional sales, use, rental, or lodgings tax may
be assessed by the Department of Revenue, a governing body of a self-administered county or
municipality, or an agent of such a municipality or county within any applicable period allowed
pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously
been entered by the Department of Revenue, a governing body of a self-administered county
or municipality, or an agent of such a municipality...
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16-26A-4
Section 16-26A-4 Board of directors generally. (a) There is hereby created a board of directors
for the school, sometimes hereinafter referred to as the "board." The board shall
be composed of 21 members as follows: (1) The State Department of Education assistant state
superintendent in charge of curriculum development, or his or her designee. (2) The Chancellor
of the University of Alabama System, or his or her designee. (3) The President of Auburn University,
or his or her designee. (4) The President of the University of South Alabama, or his or her
designee. (5) The President of Alabama A&M University, or his or her designee. (6) The
Chair of the Alabama High School of Mathematics and Science Foundation. (7) The Chair of the
House Standing Committee on Education, or his or her designee. (8) The Chair of the Senate
Standing Committee on Education, or his or her designee. (9) The Chair of the House Standing
Committee on Ways and Means Education, or his or her designee. (10) The Chair...
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45-36-162
Section 45-36-162 Distribution of payments. (a) Any payments coming into the treasury of Jackson
County that are derived, directly or indirectly, from payments by the Tennessee Valley Authority
in lieu of payment of taxes shall be appropriated as follows: (1) One percent to the Jackson
County Economic Development Fund paid to the fund monthly until it reaches a balance of one
million dollars ($1,000,000); the payments shall continue whenever the balance in the fund
drops below one million dollars ($1,000,000). The county commission may invest the funds to
the benefit of local governments and entities in the county, and expend the same for disaster
relief in the county or for any economic purpose that benefits the county, including, but
not limited to, any activity or purpose which provides an incentive for the creation or retention
of jobs and employment opportunities in the county. Participating local governments or entities
may apply for the funds for these purposes. It is the intent...
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16-6G-5
Section 16-6G-5 Reading and intervention programs; individual reading improvement plan; summer
reading camps; Alabama Summer Achievement Program; retention of students; reporting requirements.
(a) To ensure that public school students are able to read at or above grade level by the
end of third grade, each local education agency shall offer a comprehensive core reading program
to all students based on the science of reading which develops foundational reading skills.
In addition, no school district may use any curriculum for public K-3 students that does not
have instructional time included. (b) Based on the results of the reading assessment in Section
16-6G-3, each K-3 student who exhibits a reading deficiency, or the characteristics of dyslexia,
shall be provided an appropriate reading intervention program to address his or her specific
deficiencies. Additionally, students shall be evaluated after every grading period and, if
a student is determined to have a reading deficiency, the...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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16-60-310
Section 16-60-310 Report of the Examiner of Public Accounts. The Department of the Examiners
of Public Accounts shall perform a yearly audit of all public monies received by the center
and shall provide a copy of the audit to the Presiding Chair of the State House of Representatives
Legislative Delegation of Jefferson County and the Chair of the State Senate Legislative Delegation
of Jefferson County by the fifth legislative day of each regular session of the Legislature.
(Act 2001-501, p. 880, §11.)...
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41-5A-7
Section 41-5A-7 Assistant chief examiner. (a) The chief examiner, with the approval of the
Legislative Committee on Public Accounts, may appoint an assistant chief examiner, who shall
exercise any and all authority and perform any and all duties as the chief examiner may prescribe.
(b)(1) Subject to the requirement in subdivision (2), the assistant chief examiner shall be
selected with consideration of his or her training, experience, capacity, and fitness for
the duties as assistant chief examiner. (2) If the chief examiner is not a certified public
accountant licensed in this state, the assistant chief examiner shall be a certified public
accountant licensed in this state. (3) The assistant chief examiner shall be in the unclassified
service. (Act 2018-129, §1.)...
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2-8-166
Section 2-8-166 Annual audit of association; examination by Department of Examiners of Public
Accounts; publication of statement. The approved and certified association receiving and disbursing
funds as authorized in this article shall, following the close of its fiscal year every two
years, cause an audit of its books and accounts to be conducted by a certified public accountant,
disclosing receipts, disbursements, expenditures, and other information related thereto, and
a copy thereof shall be forwarded to the State Board of Agriculture and Industries for inspection
and review. The Department of Examiners of Public Accounts may audit, review, and otherwise
investigate the receipts and disbursements of the funds in the same manner that those duties
are performed for examination and audits of agencies and departments of the state. An examination
or audit as required by this section and submitted to the State Board of Agriculture and Industries
shall be open to public inspection. Within...
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2-8-19
Section 2-8-19 Annual audit of association; examination by Department of Examiners of Public
Accounts; publication of statement. The approved and certified association receiving and disbursing
funds as authorized in this article shall, following the close of its fiscal year every two
years, cause an audit of its books and accounts for the two-year period to be conducted by
a certified public accountant, disclosing receipts, disbursements, expenditures, and other
information related thereto, and a copy thereof shall be forwarded to the State Board of Agriculture
and Industries for inspection and review. The Department of Examiners of Public Accounts may
audit, review, and otherwise investigate the receipts and disbursements of the funds in the
same manner that those duties are performed for examination and audits of agencies and departments
of the state. An examination or audit required by this section and submitted to the State
Board of Agriculture and Industries shall be open to...
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