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...
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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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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
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34-9-46
Section 34-9-46 Subpoenas and testimony. In all matters pending before it, the board shall
have the power to issue subpoenas and compel the attendance of witnesses and the production
of all necessary papers, books, and records, documentary evidence and materials or other evidence.
Any person failing or refusing to appear or testify regarding any matter about which he or
she may be lawfully questioned or to produce any papers, books, records, documentary evidence,
or materials or other evidence in the matter to be heard, after having been required by order
of the board or by a subpoena of the board to do so, may, upon application by the board to
any circuit judge of the State of Alabama, be ordered to comply therewith; and, upon failure
to comply with the order of the circuit judge, the court may compel obedience by attachment
as for contempt as in case of disobedience of a similar order or subpoena issued by the court.
The president, in a writing filed with the board, may designate and...
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34-24-140
Section 34-24-140 Board of Chiropractic Examiners - Creation; composition; powers and duties.
(a) There is created and established a State Board of Chiropractic Examiners. The board shall
be composed of nine members. Eight members of the board shall be active licensed chiropractors
elected as provided in this section. Seven of the elected members shall be elected one from
each congressional district in this state except as otherwise provided in Section 34-24-141.
Any candidate for or member of the board shall be a resident of the appropriate congressional
district except one candidate for the board shall be elected from the state at large. One
elected member of the board shall be elected from the state at-large and shall be an African-American.
Each elected member of or candidate for the board shall meet the following qualifications:
A citizen and resident of Alabama who has resided in this state for at least five years; a
graduate of a chartered chiropractic school or college, which...
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26-5-18
Section 26-5-18 Enforcement of orders or decrees of probate court against conservator, etc.
The court of probate may, by attachment, compel a conservator to obey its orders or decrees,
and all final decrees rendered against a conservator or against the personal representative
of the conservator on a final settlement have the force and effect of a judgement at law,
on which execution may issue against the conservator or his or her personal representative
and against the sureties of the conservator, whether the principal has signed the bond or
not, whether such settlement is voluntary or involuntary and whether such settlement is made
by the conservator while living or by his or her personal representative after his or her
death. Process of garnishment may issue from the court of probate upon such decrees in like
cases and manner as it may issue on judgments in courts of record and may, in like manner,
be prosecuted to judgment against the garnishee. (Code 1886, §2464; Code 1896,...
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6-6-121
Section 6-6-121 When defendants evade service of process; dismissal of attachment. (a) When
a summons has been returned "not found" as to all or any of the defendants, residents
of the county, if the plaintiff, his agent or attorney makes an affidavit that the defendant
has evaded the service of the process, the court must direct an attachment to issue, returnable
within 30 days after the levy thereof, and the case must in all respects proceed as against
such defendant as if originally commenced by attachment. (b) The plaintiff may, notwithstanding
such attachment, proceed to judgment against any of the defendants on whom process was served,
but upon a judgment and satisfaction of the debt or claim, the attachment shall be dismissed
at the costs of the plaintiff. (Code 1852, §§2568, 2569; Code 1867, §§2996, 2997; Code
1876, §§3321, 3322; Code 1886, §§2969, 2970; Code 1896, §§559, 560; Code 1907, §§2959,
2960; Code 1923, §§6207, 6208; Code 1940, T. 7, §§880, 881.)...
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9-17-8
Section 9-17-8 Oil and Gas Board - Powers as to witnesses; enforcement of subpoenas issued
by board. (a) The board or any member thereof is hereby empowered to issue subpoenas for witnesses,
to require their attendance and the giving of testimony before it and to require the production
of such books, papers and records in any proceeding before the board as may be material upon
questions lawfully before the board. Such subpoenas shall be served by the sheriff or any
other officer authorized by law to serve process in this state. No person shall be excused
from attending and testifying or from producing books, papers and records before the board
or a court or from obedience to the subpoena of the board or a court on the ground or for
the reason that the testimony or evidence, documentary or otherwise, required of him may tend
to incriminate him or subject him to a penalty or forfeiture; provided, that nothing contained
in this section shall be construed as requiring any person to produce...
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37-1-64
Section 37-1-64 Attorney General to represent commission in legal proceedings; employment of
special counsel. The Attorney General shall represent the Public Service Commission in any
and all legal proceedings which it may have the power to institute and which, pursuant to
such power, it has instituted, and in all legal proceedings against it, and shall institute
such legal proceedings which the commission may request or deem necessary, provided it has
the power to institute them, to enforce the provisions of this title or compel obedience to
and observance of the same by any person, firm, company, or corporation, upon which such obedience
or observance is imposed. The Attorney General, with the approval of the Governor, may employ
any special counsel to institute or defend such legal proceedings or to assist the Attorney
General therein, and to contract with the special counsel concerning a reasonable compensation
for his or their services, which compensation shall be paid out of the...
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36-26-41
Section 36-26-41 Failure of witnesses to appear and testify, etc., at investigations or hearings;
fees of witnesses; requirement of appearance, etc., of witnesses, etc., before board; giving
of false testimony under oath. Any person who shall be served with a subpoena, issued in the
course of an investigation or hearing conducted under any provision of this article, to appear
and testify or to produce books and papers who shall, without good cause, disobey or neglect
to obey any such subpoena shall be guilty of a misdemeanor. The fees of witnesses for attendance
and travel shall be the same as fees of witnesses before the courts of record and shall be
paid from the appropriation for the expenses of the board. Any judge of a court of record,
either in term time or vacation, upon application of a member of the board or the director,
shall compel the attendance of witnesses, the production of books and papers and the giving
of testimony before the board or an agent thereof by attachment...
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