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40-7-56
Section 40-7-56 Optional Personal Property Assessment Link. (a) No later than September
30, 2016, the Department of Revenue shall develop, maintain, and administer an online business
personal property tax filing system that allows any taxpayer required to file a business personal
property tax return with any county assessing official or applicable agency the ability and
option to electronically file the return through the electronic filing system which will be
submitted to the county assessing official or applicable agency where the tax return is required
to be filed. The system shall be optional for any taxpayer and shall be known as the Optional
Personal Property Assessment Link or OPPAL. All Alabama taxing jurisdictions shall allow taxpayers
to utilize and access the OPPAL system for filing any business personal property return. The
online system shall be available for use in tax periods beginning on and after October 1,
2016, provided the taxpayer complies with this article and any...
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41-23-61
Section 41-23-61 Definitions. As used in this article, the following words and phrases
shall have the following meanings: (1) ADVISORY COUNCIL. A subcommittee of the committee.
(2) BASE FUNDS. Any money not appropriated pursuant to this article, that is used to match
the state funds. Base funds may be federal, local, private, foundation grants, or money derived
from any other source. (3) COMMITTEE. The Regional Revolving Loan Policy Committee established
by Section 41-23-51. (4) CONTRACTUAL SERVICES. Any services necessary for the implementation
of and the administration of this article. (5) DEPARTMENT. The Alabama Department of Economic
and Community Affairs. (6) INCUBATOR. A multitenanted facility characterized by shared business
services, equipment, space, and access to on-premises business consultants. (7) LEGAL ENTITY.
Any authority, agency, regional planning and development commission, city government, county
government, or subdivisions thereof to which the state may grant funds....
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45-45-161
Section 45-45-161 Distribution of payments. (a)(1) Pursuant to the authority granted
by Section 40-28-2, Madison County's share of payments made by the Tennessee Valley
Authority to the state in lieu of ad valorem taxes shall be distributed in the following manner:
(1) Up to one percent of such payments each year shall be used to establish, equip, and maintain
a legislative delegation office. All decisions concerning the Madison County Legislative Office
including, but not limited to, revenue, income, or purchases shall be made by resolutions
of the delegation adopted by a concurrent majority of the Madison County delegation, senators
and house of representative members, each house voting separately. Such resolution may provide
an operation procedure for the delegation office. The Madison County Commission shall immediately
pay such amounts from such funds as the Madison County legislative delegation may request.
Requests shall be in the form of a resolution passed by the county...
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22-52-92
Section 22-52-92 Applicability to counties. (a) This article shall not be applicable
to any county unless and until the judge of probate with the approval of the county commission
of that particular county makes a finding that there exists in the county provisions for implementation
of the community mental health officer program and the necessary facilities to detain persons
pursuant to this article. In that event, the judge of probate shall open a case under a docket
number and enter therein findings upon the records of the court which shall also expressly
state the intention thereby to invoke this article. Notification and a copy of the court's
findings and statement shall be served on all designated mental health facilities located
within the county, all law enforcement agencies within the county, the Commissioner of the
state Department of Mental Health, the state Attorney General, the Secretary of State, the
Governor of the State of Alabama, and any other persons deemed...
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26-16-32
Section 26-16-32 State income tax refund designation program - Disposition of contributions.
(a) Each year that the refund designation program established in Section 26-16-31(a),
above, is in effect, the Commissioner of the Department of Revenue shall transfer to the Children's
Trust Fund an amount equal to the total amount designated by individuals to be paid to the
fund under this article, less an amount, equal to not more than three percent of the total
of such funds then collected, for the additional cost incurred by the Department of Revenue
in collecting and handling such funds which shall be deposited the General Fund of the State
Treasury for the use of the Revenue Department. Such deposits shall be made not less than
quarterly commencing with the first day such funds are collected from the taxpayer. (b) Moneys
contained in the Children's Trust Fund are continuously appropriated to the Child Abuse and
Neglect Prevention Board for the purposes set out in Section 26-16-30(f) of...
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45-19-70.08
Section 45-19-70.08 County engineer; powers and duties; compensation; equipment and
facilities. (a) The chair, with the approval of the county commission, shall employ a county
engineer, who shall be a qualified and competent civil engineer, possessing all of the qualities
as specified for county engineers pursuant to law. The county engineer shall devote his or
her time and attention to the maintenance and construction of the Coosa County public roads,
highways, bridges, ferries, and county shop, and shall, during his or her employment, reside
in Coosa County. The county engineer shall serve at the pleasure of the county commission.
(b) The County Engineer of Coosa County shall perform all of the following duties: (1) Employ,
supervise, and direct all assistants necessary to properly maintain and construct the public
roads, highways, bridges, ferries, and county shop of Coosa County, and shall prescribe their
duties and discharge employees for cause or when not needed. (2) Perform...
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15-18-175
Section 15-18-175 Eligibility; exclusion; sentencing. (a) An offender who meets one
of the following minimum criteria shall be considered eligible for punishment in the community
under this article: (1) Persons who, without this option, would be incarcerated in a correctional
institution or who are currently incarcerated in a correctional institution. (2) Persons who
are convicted of misdemeanors. (b) The following offenders are excluded from consideration
for punishment in the community: (1) Persons who are convicted of offenses as listed in subdivision
(14) of Section 15-18-171. (2) Persons who demonstrate a pattern of violent behavior.
In reaching this determination, the court may consider prior convictions and other acts not
resulting in conviction or criminal charges, and the offender's behavior while in state or
county confinement. (c) The eligibility criteria established in this section shall
be interpreted as guidelines for the benefit of the court in making a determination of...
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23-1-331
Section 23-1-331 Definitions. Where used in this article, the following words shall
have the following meanings: (1) BRIDGE REPLACEMENT. Bridge replacement includes the replacement
of existing bridge structures and, if necessary, the realignment of the adjacent approaches.
If the route is to be four-laned, it includes the construction of a new bridge for the two
new lanes. (2) CONSTRUCTION, CONSTRUCT, or CONSTRUCTING. The act of completing a project.
The physical building of the roadway, bridges, and appendages thereto. (3) COUNTY ROADS. All
paved or unpaved public roads, including bridges, within a county on the county road system
and continuing into or through the corporate limits of any city or town in a county which
are not a part of the state highway system. (4) DEPARTMENT OF TRANSPORTATION. That state department
created by Section 23-1-20. (5) OBLIGATION LIMIT. That point in obligating or budgeting
funds for projects that the Transportation Director may not exceed by approving...
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37-2-84
Section 37-2-84 Abandonment and discontinuance of grade crossings. (a) The Department
of Transportation is given authority and power to abandon and discontinue any portion of a
state highway, or street on a state highway route with the approval of the city council or
governing body of any municipality, crossing the tracks or right-of-way of any railroad or
street railway within the state, and to close the grade crossing, whenever in the judgment
of the department the grade crossing has ceased to be necessary for the public as a part of
any state highway, because of relocation of the highway, or because of the construction of
an underpass or overpass, or other provision made for the elimination of the grade crossing.
Whenever the department orders the abandonment of a portion of the highway or street and the
closing of a grade crossing, it shall enter its order providing therefor in the department
minutes. Notice in writing of the abandonment and discontinuance of the portion of the...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale
and Distributor Reporting Advisory Group. (a) This article shall establish the Wholesale to
Retail Accountability Program or "WRAP". (b) For the purpose of this article, the
following words shall have the following meanings: (1) DEPARTMENT. The State Department of
Revenue. (2) LICENSED BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama
Alcoholic Beverage Control Board, selling or distributing beer or wine in this state. (3)
PERSON. Any individual, firm, partnership, association, corporation, limited liability company,
receiver, trustee, or any other entity. (4) RETAILER. A person or group of persons that have
a relationship with each other as defined in Section 267(b) of the federal Internal
Revenue Code whose primary business is the sale of tangible personal property at retail, including
supporting operations such as warehousing, shipping, and storage of product, and who holds
a...
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