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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5-17-16
Section 5-17-16 Disposition of shares or deposit account of deceased person. Whenever a person
shall die leaving a share or deposit account in a credit union not exceeding ten thousand
dollars ($10,000), the credit union having the share or deposit account may discharge itself
from liability thereafter by paying the funds in the share or deposit account to the widow
or surviving husband of the deceased or, if there is no widow or surviving husband, to the
persons having the actual custody or control of the minor child or children of the deceased;
provided, that such person, if not the legal guardian, shall execute to the probate judge
of the county a bond in the penal sum of double the amount of such deposit for the faithful
accounting of the money so received, which shall be approved by the probate judge, or, if
there is no minor child or children, to the person or persons who under the laws of Alabama
are the heirs and inherit the personal property of the deceased. No such payment is...
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21-7-4
Section 21-7-4 Right of a person with a disability to be accompanied by service animal; liability
for damages; violations. (a) An individual with a disability has the right to be accompanied
by a service animal in all areas of a public accommodation, including a public or private
school, that the public or customers are normally permitted to occupy. (b) A service animal
shall be under the control of its handler and shall have a harness, collar, leash,
or other tether, unless either the handler is unable because his or her disability prevents
him or her from the use of a harness, collar, leash, or other tether, or the use of
a harness, collar, leash, or other tether would interfere with the safe, effective
performance of work or tasks by the service animal, in which case the service animal shall
be otherwise under the control of the handler by means of voice control, signals, or other
effective means. (c)(1) The trainer of a service animal, while engaged in the training of
the animal,...
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3-5-10
Section 3-5-10 Officer or person taking up livestock or animal entitled to possession thereof
until judgment and costs of keeping and caring for livestock or animal paid. The person or
officer taking up such livestock or animal shall be entitled to possession thereof until the
judgment which may be recovered as provided in this chapter is paid, together with the costs
of the same and the cost of keeping and caring for such livestock or animal after such judgment
or until the same is sold under execution to satisfy said judgment; provided, that the cost
of keeping and caring for such livestock or animal under such circumstances shall be upon
the same basis as that previously determined as a proper charge for the maintenance of such
livestock or animal prior to the entering of such judgment. (Acts 1939, No. 368, p. 487; Code
1940, T. 3, §86.)...
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13A-12-202
Section 13A-12-202 Criminal solicitation to commit controlled substance crime. (a) A person
is guilty of criminal solicitation to commit a controlled substance crime if he engages in
the conduct defined as criminal solicitation in Section 13A-4-1(a), and the crime solicited
is a controlled substance crime. (b) The principles of liability and defenses for criminal
solicitation to commit a controlled substance crime are the same as those specified in Sections
13A-4-1(b) through (e), and Section 13A-4-5. (c) Criminal solicitation to commit a controlled
substance crime shall be punished the same as the controlled substance crime solicited. (Acts
1987, No. 87-612, p. 1061, §2; Code 1975, §20-2-161; Acts 1988, 1st Ex. Sess., No. 88-918,
p. 512, §2(7).)...
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13A-12-203
Section 13A-12-203 Attempt to commit controlled substance crime. (a) A person is guilty of
an attempt to commit a controlled substance crime if he engages in the conduct defined in
Section 13A-4-2(a), and the crime attempted is a controlled substance crime. (b) The principles
of liability and defenses for an attempt to commit a controlled substance crime are the same
as those specified in Sections 13A-4-2(b) through (c), and in Section 13A-4-5. (c) An attempt
to commit a controlled substance crime shall be punished the same as the controlled substance
crime attempted. (Acts 1987, No. 87-612, p. 1061, §3; Code 1975, §20-2-162; Acts 1988, 1st
Ex. Sess., No. 88-918, p. 512, §2(8).)...
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13A-12-204
Section 13A-12-204 Criminal conspiracy to commit controlled substance crime. (a) A person is
guilty of criminal conspiracy to commit a controlled substance crime if he engages in the
conduct defined in Section 13A-4-3(a), and the object of the conspiracy is a controlled substance
crime. (b) The principles of liability and defenses for criminal conspiracy to commit a controlled
substance crime are the same as those specified in Sections 13A-4-3(b) through (f), Section
13A-4-4, and Section 13A-4-5. (c) A criminal conspiracy to commit a controlled substance crime
shall be punished the same as the controlled substance crime that is the object of the conspiracy.
(Acts 1987, No. 87-612, p. 1061, §4; Code 1975, §20-2-163; Acts 1988, 1st Ex. Sess., No.
88-918, p. 512, §2(9).)...
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40-12-174
Section 40-12-174 Transient vendors and peddlers. (a) Each person travelling on an animal or
using a vehicle other than a motor vehicle, doing business as a transient vendor or peddler
as defined in this section, displaying, selling or offering to sell any goods, wares, or merchandise,
other than to a merchant for resale, shall pay a privilege license tax to the State of Alabama
of $15 and $5 for the county in each county in which such transient vendor or peddler does
business for each vehicle. (b) Each itinerant vendor or peddler of merchandise, other than
tobacco products, medicines or household remedies or liquified petroleum products, but including
persons, firms, corporations, partnerships, or cooperatives whose principal business is selling
and distributing milk and dairy products, who operates on foot or uses a vehicle solely for
the purpose of transporting merchandise from house to house or place to place but who does
not use such vehicle for the display of merchandise or as a...
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19-3D-23
Section 19-3D-23 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE JANUARY 1, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. TRUST FOR CARE OF ANIMAL.
(a) In this section the following terms have the following meanings: (1) ANIMAL TRUST. A trust
or an interest in a trust created to provide for the care of one or more animals. (2) PROTECTOR.
A person appointed in an animal trust to enforce the trust on behalf of the animal or, if
no such person is appointed in the trust, a person appointed by the court for that purpose.
(b) The decanting power may be exercised over an animal trust that has a protector to the
extent the trust could be decanted under this chapter if each animal that benefits from the
trust were an individual, if the protector consents in a signed record to the exercise of
the power. (c) A protector for an animal has the rights under this chapter of a qualified
beneficiary. (d) Notwithstanding any other provision of this chapter,...
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45-11-172.02
Section 45-11-172.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE MARCH 15, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) An animal
control officer or law enforcement officer of the county shall investigate any incidents involving
any dog reported to be dangerous or a nuisance in the unincorporated areas of the county.
(b) If a dog, which is unowned and has been reported to be dangerous, bites a person, the
dog may be quarantined and destroyed pursuant to Section 3-7A-9(b). For purposes of this subsection,
"bites" means the same as "has been exposed" as defined in Section 3-7A-1(5).
(c) If there is probable cause to believe that an owned dog is dangerous or a nuisance and
has caused serious physical injury or has caused damage to real or personal property, the
law enforcement officer or animal control officer shall impound the dog pending disposition
of a petition to declare a dog to be dangerous or a nuisance. The county may impound...
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