Code of Alabama

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22-21-260
Section 22-21-260 Definitions. As used in this article, the following words and terms,
and the plurals thereof, shall have the meanings ascribed to them in this section,
unless otherwise required by their respective context: (1) ACQUISITION. Obtaining the legal
equitable title to a freehold or leasehold estate or otherwise obtaining the substantial benefit
of such titles or estates, whether by purchase, lease, loan or suffrage, gift, devise, legacy,
settlement of a trust or means whatever, and shall include any act of acquisition. The term
"acquisition" shall not mean or include any conveyance, or creation of any lien
or security interest by mortgage, deed of trust, security agreement, or similar financing
instrument, nor shall it mean or include any transfer of title or rights as a result of the
foreclosure, or conveyance or transfer in lieu of the foreclosure, of any such mortgage, deed
of trust, security agreement, or similar financing instrument, nor shall it mean or include
any...
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32-6-233.1
Section 32-6-233.1 Unauthorized use of parking places. (a) It shall be unlawful for
any person who does not have a distinctive special long-term access or long-term disability
access license plate or placard or temporary disability placard as provided in Section
32-6-231, or who is not transporting a passenger who has a distinctive special long-term access
or long-term disability access license plate or placard or temporary disability placard as
provided in Section 32-6-231, to park a motor vehicle in a parking place designated
for individuals with disabilities at any place of public accommodation, any business or legal
entity engaged in interstate commerce or which is subject to any federal or state laws requiring
access by individuals with disabilities, any amusement facility or resort or any other place
to which the general public is invited or solicited, even though located on private property.
Upon conviction, notwithstanding any other penalty provision which may be authorized or...

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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...
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12-15-215
Section 12-15-215 Disposition of delinquent children or children in need of supervision
generally. (a) If the juvenile court finds on proof beyond a reasonable doubt, based upon
competent, material, and relevant evidence, that a child committed the acts by reason of which
the child is alleged to be delinquent or in need of supervision, it may proceed immediately
to hear evidence as to whether the child is in need of care or rehabilitation and to file
its findings thereon. In the absence of evidence to the contrary, a finding that the child
has committed an act which constitutes a felony is sufficient to sustain a finding that the
child is in need of care or rehabilitation. If the juvenile court finds that the child is
not in need of care or rehabilitation, it shall dismiss the proceedings and discharge the
child from any detention or other temporary care theretofore ordered. If the juvenile court
finds that the child is in need of care or rehabilitation, it may make any of the...
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22-21-263
Section 22-21-263 New institutional health services subject to review. (a) All new institutional
health services which are subject to this article and which are proposed to be offered or
developed within the state shall be subject to review under this article. No institutional
health services which are subject to this article shall be permitted which are inconsistent
with the State Health Plan. For the purposes of this article, new institutional health services
shall include any of the following: (1) The construction, development, acquisition through
lease or purchase, or other establishment of a new health care facility or health maintenance
organization. A transaction involving the sale, lease, or other transfer or change of control
of an existing health care facility, existing health maintenance organization, or existing
institutional health service is not subject to certificate of need review or approval under
this article unless the transaction also involves implementing one or...
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22-21-314
Section 22-21-314 Certificate of incorporation - Filing; form and contents; recordation.
(a) Within 40 days following the adoption of the authorizing resolution (or, if there is more
than one, the last adopted thereof), the applicants shall proceed to incorporate an authority
by filing for record, in the office of the judge of probate of the county in which the principal
office of the authority is to be located, a certificate of incorporation which shall comply
in form and substance with the requirements of this section, shall be in the form and
executed in the manner herein provided and shall also be in the form theretofore approved
by the governing body of each authorizing subdivision. (b) In addition to any other provisions
required by this article to be included therein, the certificate of incorporation of an authority
shall state: (1) The names of the incorporators, together with the address of the residence
of each thereof, and either a. where the authorizing subdivision is a...
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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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40-12-270
Section 40-12-270 Disbursement of net proceeds from license taxes and registration fees;
Secondary Road Committee created. (a) The moneys collected each month by the judge of probate
from motor vehicle license taxes and registration fees, after deducting therefrom the amounts
referred to in subdivisions (1) and (2) of subsection (a) of Section 40-12-269, the
moneys remaining after making the said deductions being referred to in this section
as "the net proceeds," shall be disbursed by the judge of probate as follows: (1)
That portion of the net proceeds that consists of additional amounts paid under the schedule
of additional amounts set forth in subsection (b) of Section 40-12-248 shall be remitted
by the judge of probate to the State Treasurer who shall distribute said amounts as follows:
a. 64.75 percent of said amounts shall be distributed by the State Treasurer to the State
of Alabama; b. 35.25 percent of said amounts shall be apportioned and distributed by the State
Treasurer...
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45-29-140.02
Section 45-29-140.02 Incorporation of authority. (a) Within 45 days after July 13, 1990,
three applicants shall be appointed to proceed to incorporate the Fayette County Water Coordinating
and Fire Prevention Authority by filing for record in the office of the judge of probate of
the county a certificate of incorporation which shall comply in form and substance with the
requirements of this section and which shall be in the form and executed in the manner
provided in this section. The applicants shall be appointed as follows: One applicant
shall be appointed by the state senator who represents the senatorial district in which Fayette
County is located; one applicant shall be appointed by the members of the House of Representatives
representing Fayette County; and one applicant shall be appointed by the Fayette County Commission.
(b) The certificate of incorporation of the authority shall state all of the following: (1)
The names of the persons forming the authority, together with the...
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45-47-250.02
Section 45-47-250.02 Marion County Public Water Authority - Incorporation. (a) Within
45 days after May 4, 1989, three applicants shall be appointed to proceed to incorporate the
Marion County Public Water Authority by filing for record in the office of the judge of probate
of the county a certificate of incorporation which shall comply in form and substance with
the requirements of this section and which shall be in the form and executed in the
manner provided in this section. The applicants shall be appointed as follows: One
applicant shall be appointed by the state senator who represents the senatorial district in
which Marion County is located; one applicant shall be appointed by the members of the House
of Representatives representing Marion County; and one applicant shall be appointed by the
Marion County Commission. (b) The certificate of incorporation of the authority shall state
all of the following: (1) The names of the persons forming the authority, together with the...

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