40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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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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27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus
Lines Insurance Multi-State Compliance Compact Act is enacted into law and entered into with
all jurisdictions mutually adopting the compact in the form substantially as follows: PREAMBLE
WHEREAS, with regard to Non-Admitted Insurance policies with risk exposures located in multiple
states, the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted
and Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection
Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject
to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any
law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted
Insurance sold to, solicited by, or negotiated with an insured whose Home State is another
State shall be preempted with respect to such application;...
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13A-5-5
Section 13A-5-5 Presentence investigation. There shall be a presentence or postsentence
investigation report completed and filed on every defendant convicted of a felony offense
after March 10, 2006, and such report shall be in an electronic format. On motion of the court
or written motion of either party, the court shall require a written report of a presentence
investigation of a defendant convicted of a felony, and such defendant shall not be sentenced
or otherwise disposed of before such report has been presented to and considered by the court.
(Acts 1977, No. 607, p. 812, §1220; Act 2006-218, p. 376, §1.)...
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45-49A-63.66
Section 45-49A-63.66 Forfeiture for cause. Notwithstanding anything in the plan to the
contrary, if a member shall at any time be convicted of a Class A felony or of an offense
under any local, state, or federal law that would result in the conviction of a Class A felony
in the State of Alabama, all benefits that would otherwise be payable to him or her under
the plan shall be forfeited. However, he or she shall be treated under the plan as if he or
she had died on the date immediately preceding the conviction for purposes of determining
the benefit, if any, payable to his or her eligible family members under Section 45-49A-63.63
if he or she is convicted before his or her annuity starting date or to his or her beneficiary
under Section 45-49A-63.81 if he or she is convicted after his or her annuity starting
date. For purposes of this section, a Class A felony shall be a Class A felony as defined
by the Title 13A, as in effect on the plan's effective date. (Act 97-689, p. 1379,...
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13A-5-45
Section 13A-5-45 Sentence hearing - Delay; statements and arguments; admissibility of
evidence; burden of proof; mitigating and aggravating circumstances. (a) Upon conviction of
a defendant for a capital offense, the trial court shall conduct a separate sentence hearing
to determine whether the defendant shall be sentenced to life imprisonment without parole
or to death. The sentence hearing shall be conducted as soon as practicable after the defendant
is convicted. Provided, however, if the sentence hearing is to be conducted before the trial
judge without a jury or before the trial judge and a jury other than the trial jury, as provided
elsewhere in this article, the trial court with the consent of both parties may delay the
sentence hearing until it has received the pre-sentence investigation report specified in
Section 13A-5-47(b). Otherwise, the sentence hearing shall not be delayed pending receipt
of the pre-sentence investigation report. (b) The state and the defendant shall be...
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12-22-150
Section 12-22-150 Duty of trial judge to enter appeal; automatic stay of execution;
how appeal governed. In all cases wherein a defendant is tried and convicted for the commission
of a felony against the peace and dignity of the State of Alabama and the death sentence is
imposed, it shall be the duty of the trial judge, immediately after the imposition of sentence,
to enter of record, with or without the direction or election of the defendant, that the defendant
appeals from said judgment of conviction. Upon the entry of an order of appeal from such judgment
of conviction, execution of sentence shall automatically be stayed pending said appeal. Said
appeal, except as otherwise provided in this division, shall in all respects be governed as
provided by law and rules of court. (Acts 1943, No. 249, p. 217, §2.)...
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11-65-11
Section 11-65-11 Qualifications of commission employees. Each appointed officer and
each employee of a commission shall be of good moral character and shall never have been convicted
of a felony or other offense involving moral turpitude. As a condition of employment by a
commission, each employee shall make and submit to such commission an affidavit confirming
his or her qualifications, as set forth in the preceding sentence, to be an employee of such
commission, which affidavit shall constitute a part of the permanent personnel records of
such commission. Any employee of a commission who in such affidavit intentionally makes a
false statement of material fact or intentionally fails to disclose any information necessary
to make any statement of material fact made therein not misleading shall be guilty of perjury
and shall be subject to prosecution and punishment therefor in the same manner as if he had
committed perjury as a witness in open court. (Acts 1984, No. 84-131, p. 159,...
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13A-4-2
Section 13A-4-2 Attempt. (a) A person is guilty of an attempt to commit a crime if,
with the intent to commit a specific offense, he does any overt act towards the commission
of such offense. (b) It is no defense under this section that the offense charged to
have been attempted was, under the attendant circumstances, factually or legally impossible
of commission, if such offense could have been committed had the attendant circumstances been
as the defendant believed them to be. (c) A person is not liable under this section
if, under circumstances manifesting a voluntary and complete renunciation of this criminal
intent, he avoided the commission of the offense attempted by abandoning his criminal effort
and, if mere abandonment is insufficient to accomplish such avoidance, by taking further and
affirmative steps which prevented the commission thereof. The burden of injecting this issue
is on the defendant, but this does not shift the burden of proof. (d) An attempt is a: (1)
Class A...
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15-18-70
Section 15-18-70 Method of payment of restitution; payment as condition of sentence
suspension or probation. When a defendant is sentenced or ordered to make restitution, the
court may order payment to be made forthwith to be paid to the circuit clerk as other fines
and costs are made. The court may also order restitution to be made within a specified period
of time or in specified installments to the circuit clerk as a condition of suspension of
execution of sentence or as a condition of probation. (Acts 1980, No. 80-588, p. 928, §6.)...

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