|
40-29-91
Section 40-29-91 Jeopardy assessment - Other taxes. (a) If the commissioner or his delegate
finds that a taxpayer designs quickly to depart from the State of Alabama or to remove his
property therein, or to do any other act tending to prejudice or to render wholly or partly
ineffectual proceedings to collect any tax imposed by this title other than income tax, the
commissioner or his delegate may issue notice of such finding to the taxpayer by personal
service or mailing to his/her last known address, together with a demand for immediate payment
of the tax declared to be in jeopardy, including penalties and additions thereto and such
tax, penalty, interest, and additions thereto shall be immediately due and payable. A final
assessment of such tax may be entered immediately and if the assessment is not paid upon such
demand of the commissioner or his delegate, the commissioner or his delegate may forthwith
issue a warrant for levy and distraint of any personal property of the taxpayer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-91.htm - 3K - Match Info - Similar pages
11-3A-2
Section 11-3A-2 Powers for public welfare, health, and safety; authorization; scope. (a) Except
where otherwise specifically prohibited or provided for either heretofore or hereafter by
general law or the constitution of this state and subject to the procedures and limitations
set out in this chapter, the county commission of a county may provide for its property and
affairs; and for the public welfare, health, and safety of the citizens throughout the unincorporated
areas of the county by exercising certain powers for the protection of the county and public
property under its control. The powers granted herein to provide for the public welfare, health,
and safety of its citizens shall only include the following: (1) Abatement of weeds as a public
nuisance as defined in Section 11-67-60. (2) Subject to the provisions of Section 6-5-127,
control of animals and animal nuisances. (3) Control of litter as defined in subsection (b)
of Section 13A-7-29, or rubbish as defined in subdivision...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3A-2.htm - 7K - Match Info - Similar pages
11-89-7
Section 11-89-7 Powers of district generally; power of district to acquire, operate, etc.,
systems, etc., outside service area; provisions in schedules of rates and charges generally.
(a) The district shall have the following powers, together with all powers incidental thereto
or necessary to the discharge thereof in corporate form: (1) To have succession by its corporate
name for the duration of time (which may be perpetuity, subject to the provisions of Section
11-89-17) specified in its certificate of incorporation; (2) To sue and be sued in its own
name in civil actions, except as otherwise provided in this chapter, and to defend civil actions
against it; (3) To adopt and make use of a corporate seal and to alter the same at pleasure;
(4) To adopt and alter bylaws for the regulation and conduct of its affairs and business;
(5) To acquire, receive, and take, by purchase, gift, lease, devise, or otherwise, and to
hold property of every description, real, personal, or mixed, whether...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-89-7.htm - 11K - Match Info - Similar pages
25-4-8
Section 25-4-8 Employer. (a) Employer, as used in this chapter, prior to January 1, 1978, shall
mean any employing unit which was so defined in this chapter prior to such date. After December
31, 1977, except as otherwise provided in this chapter, employer, as used in this chapter
shall mean: (1) Any employing unit which, after December 31, 1977: a. In any calendar quarter
in either the current or preceding calendar year paid, for service in employment, wages of
one thousand five hundred dollars ($1,500) or more; or b. For some portion of a day in each
of 20 different calendar weeks, whether or not such weeks were consecutive, in either the
current or the preceding calendar year, had in employment at least one individual (irrespective
of whether the same individual was in employment in each such day). (2) Any employing unit
which, having become an employer under this chapter, has not under Sections 25-4-130 and 25-4-131
ceased to be an employer subject to this chapter. (3) For the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-8.htm - 10K - Match Info - Similar pages
40-14-41
Section 40-14-41 (Not Effective After December 31, 1999) Levy on foreign corporations. (a)
Amount of levy. Every corporation organized under the laws of any other state, nation, or
territory and doing business in this state, except strictly benevolent, educational, or religious
corporations, shall pay annually to the state an annual franchise tax of three dollars ($3)
on each one thousand dollars ($1,000) of the actual amount of its capital employed in this
state. Corporations which have qualified to do business in this state shall for the purpose
of this title prima facie be held to be doing business in Alabama. However, in no event shall
the amount paid by any corporation for annual franchise tax be less than the sum of twenty-five
dollars ($25). (b) Definition of capital. The total capital of such foreign corporation, herein
referred to as the "taxpayer," shall equal the aggregate net amount of the following
items determined in accordance with generally accepted accounting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14-41.htm - 13K - Match Info - Similar pages
40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property
at request of owner; legislative intent; applicability of section; method of valuation; factors
considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
(a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable
property defined in Section 40-8-1, as amended, as Class III property and upon request by
the owner of such property as hereinafter provided, the assessor shall base his appraisal
of the value of such property on its current use on October 1 in any taxable year and not
on its fair and reasonable market value. Failure of an owner of Class III property to request
appraisal at current use value shall mean that the property shall be valued on its fair and
reasonable market value as otherwise provided in this title until such time as the owner thereof
shall request valuation on the basis of current use value. As used in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-25.1.htm - 24K - Match Info - Similar pages
41-22-20
Section 41-22-20 Judicial review of preliminary, procedural, etc., actions or rulings and final
decisions in contested cases. (a) A person who has exhausted all administrative remedies available
within the agency, other than rehearing, and who is aggrieved by a final decision in a contested
case is entitled to judicial review under this chapter. A preliminary, procedural, or intermediate
agency action or ruling is immediately reviewable if review of the final agency decision would
not provide an adequate remedy. (b) All proceedings for review may be instituted by filing
of notice of appeal or review and a cost bond with the agency to cover the reasonable costs
of preparing the transcript of the proceeding under review, unless waived by the agency or
the court on a showing of substantial hardship. A petition shall be filed either in the Circuit
Court of Montgomery County or in the circuit court of the county in which the agency maintains
its headquarters, or unless otherwise...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-22-20.htm - 11K - Match Info - Similar pages
45-49-252
Section 45-49-252 Definitions. The following words, phases, or terms as used in this part,
unless the context indicates otherwise, shall have the following meanings: (1) ABANDONED PROPERTY.
Wrecked or derelict property having no value other than nominal salvage value, if any, which
has been left abandoned and unprotected from the elements and shall include wrecked, inoperative,
or partially dismantled motor vehicles, trailers, boats, machinery, refrigerators, washing
machines, plumbing fixtures, and other similar articles which have no value other than nominal
salvage value, if any; and is in a condition violative of Alabama statutes. (2) ADMINISTRATIVE
DEPARTMENT. The department charged by the Mobile County Commission with the administrative
management of this part. (3) COMMISSION. The Mobile County Commission of Mobile County, Alabama.
(4) BULKY WASTE. Items whose large size precludes or complicates their handling by normal
collection, processing, or disposal methods. (5) BUNDLE. A...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-252.htm - 10K - Match Info - Similar pages
9-10B-3
Section 9-10B-3 Definitions. For the purposes of this chapter, the following words and phrases,
unless a different meaning is plainly required by the context, shall have the following meanings:
(1) AREA OF THE STATE. Any municipality or county, including portions thereof, or other geographical
area of the state as may be designated by the commission pursuant to this chapter. (2) BENEFICIAL
USE. The diversion, withdrawal, or consumption of the waters of the state in such quantity
as is necessary for economic and efficient utilization consistent with the interests of this
state. (3) CAPACITY STRESS AREA. An area of the state designated by the commission pursuant
to this chapter where the commission determines that the use of the waters of the state, whether
ground water, surface water, or both, requires coordination, management, and regulation for
the protection of the interests and rights of the people of the state. (4) CERTIFICATE OF
USE. A certificate which shall be issued by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-10B-3.htm - 6K - Match Info - Similar pages
11-89C-4
Section 11-89C-4 Powers of public corporation; requirements for development or adoption of
rules, procedures, ordinances, etc. (a) When expressly required to comply with storm water
laws, any public corporation created pursuant to this chapter shall have the following powers:
(1) To establish, maintain, and operate an organizational structure pursuant to this chapter,
its original or amended certification, and its bylaws or other rules of procedure, that will
enable it to implement the storm water laws for and on behalf of any governing body that exercises
the option to participate in or with a public corporation, provided that no new or greater
authorities or powers other than those specifically granted to the governing bodies are conferred
upon any public corporation formed pursuant to this chapter. Except for the authority provided
in subdivision (20), authority to enforce the storm water laws is retained wholly and exclusively
to the governing bodies and may not be further...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-89C-4.htm - 10K - Match Info - Similar pages
|