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28-3-193
Section 28-3-193 Penalties on failure of wholesaler licensee to timely pay tax due; execution
and levy; lien. (a) Every wholesaler licensee collecting tax on beer levied by this article
shall timely pay the same as provided in this article. Every such wholesaler licensee failing
for a period of 10 days beyond the due date to pay the said tax due pursuant to this article
shall be required to pay as part of the taxes imposed under this article a penalty of not
less than $50.00, nor more than $250.00, to be assessed and collected by the authority to
whom the taxes are to be paid. In addition to such penalty, any wholesaler licensee failing
for a period of 10 days beyond the due date to pay all or any part of the tax due pursuant
to this article shall not be entitled to deduct and retain the two and one-half percent discount
prescribed in Section 28-3-190(b) hereof upon any portion of the tax which is not timely paid.
(b) If any taxes or penalties imposed by this article remain due and...
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10A-2-13.02
Section 10A-2-13.02 Right to dissent. REPEALED IN THE 2019 REGULAR SESSION BY ACT 2019-94 EFFECTIVE
JANUARY 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) A shareholder is entitled
to dissent from, and obtain payment of the fair value of his or her shares in the event of,
any of the following corporate actions: (1) Consummation of a plan of merger to which the
corporation is a party (i) if shareholder approval is required for the merger by Section 10A-2-11.03
or the articles of incorporation and the shareholder is entitled to vote on the merger or
(ii) if the corporation is a subsidiary that is merged with its parent under Section 10A-2-11.04;
(2) Consummation of a plan of share exchange to which the corporation is a party as the corporation
whose shares will be acquired, if the shareholder is entitled to vote on the plan; (3) Consummation
of a sale or exchange by all, or substantially all, of the property of the corporation other
than in the usual and regular course of...
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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
16-46-5
Section 16-46-5 License for operation of schools; fees; financial stability. (a) No private
postsecondary institution, except those enumerated in Section 16-46-3, shall operate within
this state unless the private postsecondary institution first secures a license from the Department
of Postsecondary Education, regardless of whether the private postsecondary institution enrolls
Alabama students or has a physical presence within the State of Alabama. Procedures for licensing
and bonding of private postsecondary institutions operating courses in separate locations
shall be established in the rules and regulations pursuant to Section 16-46-7. (b) For all
applicable private postsecondary schools or institutions that apply for a license and that
meet the criteria identified in this section, the Department of Postsecondary Education shall
issue a license to be publicly displayed on the premises where the private postsecondary institution
operates. (c) The application for a license for a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-46-5.htm - 8K - Match Info - Similar pages
22-22A-9
Section 22-22A-9 Transfer of functions, personnel, equipment, funds, etc., to Department of
Environmental Management. (a) All employees engaged in duties pertaining to the functions
transferred by this chapter to the department, shall be assigned to the department on October
1, 1982, to perform their usual duties, subject to any action that may be appropriate thereafter
in accordance with the laws and rules governing personnel and employees. (b) All files, books,
papers, records, equipment, furniture, motor vehicles, any other tangible property, and any
other asset employed in carrying out the powers, duties and functions transferred by this
chapter to the department shall, on October 1, 1982, be transferred to the department. (c)
All reports, documents, surveys, books, records, files, correspondence, papers or other writings
in the possession of any department, division, bureau, board, commission or other agency,
the functions, powers and duties of which have been transferred to the...
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40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section,
it shall be unlawful for any person to print, publish, or divulge, without the written permission
or approval of the taxpayer, the return of any taxpayer or any part of the return, or any
information secured in arriving at the amount of tax or value reported, for any purpose other
than the proper administration of any matter administered by the department, a county, or
a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical
information pertaining to taxes may be disclosed at the discretion of the commissioner or
his or her delegate to the legislative or executive branch of the state. Upon request, the
commissioner or his or her delegate may make written disclosure as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-10.htm - 8K - Match Info - Similar pages
22-28-21
Section 22-28-21 Air pollution emergencies. (a) Any other provisions of law to the contrary
notwithstanding, if the director finds that a generalized condition of air pollution exists
and that it creates an emergency requiring immediate action to protect human health or safety,
the director shall order persons causing or contributing to the air pollution to reduce or
discontinue immediately the emission of air contaminants, and such order shall fix a place
and time, not later than 24 hours thereafter, for a hearing to be held before the Environmental
Management Commission. Not more than 24 hours after the commencement of such hearing, and
without adjournment thereof, the Environmental Management Commission shall affirm, modify
or set aside the order of the director. (b) In the absence of a generalized condition of air
pollution of the type referred to in subsection (a) of this section, but if the director finds
that emissions from the operation of one or more air contaminants sources...
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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
22-35-5
Section 22-35-5 Fee; withdrawals; disposition of funds; liability for clean-up costs; audit.
(a) Every owner of an underground or aboveground storage tank as defined in this chapter shall
pay an Underground and Aboveground Storage Tank Trust Fund fee as established by the provisions
of this chapter to be paid to the department. During the first year next following October
1, 1988, the amount of the annual Underground and Aboveground Storage Tank Trust Fund fee
shall be one hundred dollars ($100). Thereafter, the commission, upon recommendation of the
management board, shall set such an amount not to exceed one hundred fifty dollars ($150)
per year per regulated tank. Should the fund become depleted due to claims being greater than
amounts provided by tank fees, the commission shall be empowered to make special assessments
of tank fees to protect the financial integrity of the fund. Provided the total tank fees
and special assessments for any fiscal year do not exceed one hundred fifty...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-35-5.htm - 13K - Match Info - Similar pages
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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