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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...
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21-4-23
Section 21-4-23 Registration and voting aids. (a) The appropriate election officials in the
several counties of this state shall make available registration and voting aids for handicapped
and elderly individuals in state elections. These aids shall include, but are not limited
to: (1) Instructions, printed in large type, conspicuously displayed at each voter registration
site and polling place, sufficient to provide hearing impaired and seriously visually impaired
individuals with adequate information as to how and where they may register and vote. (2)
Paper ballots, available at each polling place, for the use of voters who would otherwise
be prevented from voting because of their inability to operate a voting machine. (3) Absentee
ballots, available to any handicapped or elderly individual who, because of handicap or age,
is unable to go to the polling facility in a state election. The deadlines for requesting
and submitting an absentee ballot under this subsection shall not be...
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17-9-50
Section 17-9-50 Proximity of persons to polling place. Except as electors are admitted to vote
and persons to assist them as herein provided, and except for the judge of probate, the sheriff,
or his or her deputy, the precinct election officials, and watchers, no person shall be permitted
within 30 feet of the door of the building of the polling place. (Code 1896, §1621; Code
1907, §371; Code 1923, §461; Code 1940, T. 17, §144; §17-7-18; amended and renumbered
by Act 2006-570, p. 1331, §48.)...
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45-48-111.04
Section 45-48-111.04 Representative of candidate authorized to observe conduct of election.
Any candidate in an election shall have the right to designate one representative to be present
at each polling place, and such representative shall have the right to observe the conduct
of the election as a watcher at such polling place as provided by law, but shall also have
the right to observe and be present at the opening of each voting machine when the totals
of such machines are tabulated by the election officials. Such representative shall be appointed
as provided by law. (Acts 1971, No. 1899, p. 3088, § 5.)...
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17-11-11
Section 17-11-11 Officials for counting of absentee ballots; poll watchers. (a) For every primary,
general, special, or municipal election, there shall be appointed one inspector and at least
three clerks, named and notified as are other election officials under the general laws of
the state, who shall meet, at the regular time of closing of the election on that day, in
the courthouse, or municipal building for municipal elections, as designated by the absentee
election manager for the purpose of counting and returning the ballots cast by absentee voters.
The returns from the absentee precinct shall be made as required by law for all other boxes.
It shall be unlawful for any election official or other person to publish or make known to
anyone the results of the count of absentee votes before the polls close. (b) Any person or
organization authorized to appoint poll watchers under Sections 17-8-7 and 17-13-11 may have
a single watcher present at the counting of absentee ballots, with...
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11-46-47
Section 11-46-47 Delivery, examination, and identification of keys to voting machines; examination
of counters, ballots, etc.; certification as to keys, counters, and ballots; opening of machines
and polls. (a) Whenever voting machines are used for municipal elections, the key or keys
to the voting machine or machines, still in the envelopes in which they were placed when the
machines were sealed for this election pursuant to subsection (b) of Section 11-46-33 and
with the seals thereof unbroken and all other necessary election supplies shall be delivered
to the inspector of each poll at least 30 minutes before the time for opening the polls. The
inspector shall compare the number appearing on the envelope containing the key or keys with
the number shown in the protective counter, and, if these numbers are not identical, he shall
not break the seal on the envelope containing the keys, and he shall immediately so notify
the municipal clerk or his representative, who shall immediately...
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17-11-3
Section 17-11-3 Absentee balloting generally. (a) Any qualified elector of this state may apply
for and vote an absentee ballot by mail, by hand delivery, or by commercial carrier, as determined
by rule by the Secretary of State, as provided in Sections 17-11-5 and 17-11-9, in any primary,
general, special, or municipal election, if he or she makes application in writing therefor
not less than five days prior to the election in which he or she desires to vote and meets
one or more of the following requirements: (1) The person expects to be out of the county
or the state, or the municipality for municipal elections, on election day. (2) The person
has any physical illness or infirmity which prevents his or her attendance at the polls, whether
he or she is within or without the county on the day of the election. (3) The person expects
to work a shift which has at least 10 hours which coincide with the hours the polls are open
at his or her regular polling place. (4) The person is...
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11-46-52
Section 11-46-52 Closing of polls; locking of machines; announcement of results; statements
of canvass; proclamation; disposition of voting materials. (a) When the time arrives for closing
the polls, all qualified voters who are then waiting within the voting room to vote shall
be permitted by the election officers to do so. As soon as the last voter has voted and the
poll closed, the election officials shall immediately lock the machines against voting. (b)
The election officials shall then sign a certificate stating that the machine was locked and
sealed, giving the exact time. Such certificate shall also state the number of voters shown
on the public counters, which shall be the total number of votes cast on such machine in that
ward, the number on the seal, and the number registered on the protective counter. (c) The
election officials shall then open the counting compartment in the presence of the watchers
and of at least one representative of any newspaper or press association...
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17-6-18
Section 17-6-18 Instruction of election official. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER.
IT HAS NOT BEEN CODIFIED BY THE LEGISLATURE. (a) Not less than five days before an election
or primary election, the authority charged with holding the same shall cause to be held a
school of instruction for those who will actually conduct the election or primary election
at the polling places. The sheriff shall notify such election officials of the time and place
of the holding of such school of instruction, and shall also publish notice at least 48 hours
before the same is to be held. (b) No election official shall serve in any election, unless
he or she shall have received such instruction and is fully qualified to perform the duties
in connection with the election, or has been certified by the judge of probate to that effect;
provided, that this shall not prevent the appointment of an uninstructed person as an election
official to fill a vacancy among the election officials. (Act...
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17-13-48
Section 17-13-48 Selection and appointment of officers to conduct elections. Each candidate
for nomination may, at least 45 days before the primary, present to the county executive committee
of his or her party a list of election officials desired by him or her for any one or more
of the districts, wards, or precincts, and the county committee, so far as practicable, shall
make, from the list so presented to it, a list of names of election officials for each district,
ward, or precinct, which it will nominate to the appointing board of the county for appointment
as officials to conduct the primary election. The county committee shall present the list
so made up by it to the appointing board of the county which appoints the election officials
to conduct elections for state and county officials in November, or at any other lawful time,
which appointing board, from the list so presented to it by the county committee, shall, if
there be on the list the names of sufficient persons who are...
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