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40-2A-10
the Secretary of Information Technology, the commissioner may provide to the Secretary of Information
Technology an annual report outlining the measures employed by the department to maintain
the security of taxpayer information protected from disclosure under this section or under
federal law, to include federal tax information as defined from time to time in Internal Revenue
Service Publication 1075 and which is subject to the confidentiality protections of the Internal
Revenue Code, or personal information subject to the confidentiality provisions of
the federal Driver's Privacy Protection Act under Public Law 103-322. Except as provided in
this subdivision, the development, implementation, and maintenance of the information technology
systems of the department shall not be subject to oversight by any other state agency. (g)
Nothing herein shall prohibit the exchange of information between and among county or municipal
governments, provided that any exchange shall be subject to...
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40-2A-7
years from the date the return is filed with the department, whichever is later. This subparagraph
shall not apply to any corporation unless dissolution is completed within 18 months of the
date of the written notice. e. If a taxpayer has made the election provided in subsection
(d) or (e) of Section 40-18-8, a preliminary assessment based on the gain realized as a result
of the involuntary conversion [in the case of subsection (d) of Section 40-18-8] or a rollover
of gain on the sale of a personal residence [as provided in subsection (e) of Section
40-18-8] may be entered within three years from the date the taxpayer notified the department
of the replacement of the property in accordance with subsection (d) or (e) of Section 40-18-8,
as the case may be, or of his or her intention not to replace the property. f. If a taxpayer
has validly elected to have the provisions of subdivision (a) (7) of Section 40-18-6 and subsection
(l) of Section 40-18-8 apply to an acquisition of stock...
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10A-4-3.02
Section 10A-4-3.02 Death or disqualification of shareholder. (a) Upon the death of a shareholder
of a domestic professional corporation, or if a shareholder of a domestic professional corporation
becomes a disqualified person, or if shares of a domestic professional corporation are transferred
by operation of law or court decree to a disqualified person, the shares of the deceased shareholder
or of the disqualified person may be transferred to a qualified person and, if not so transferred,
shall be purchased or redeemed by the domestic professional corporation to the extent of funds
which may be legally made available for the purchase. (b) If the price for the shares is not
fixed by the governing documents of the domestic professional corporation or by private agreement,
the domestic professional corporation, within six months after the death or 30 days after
the disqualification or transfer, as the case may be, shall make a written offer to pay for
the shares at a specified price...
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10A-5A-8.02
the transferable interest is not fixed by the limited liability company agreement, the limited
liability company, within six months after the death or 30 days after the disqualification
or transfer, as the case may be, shall make a written offer to pay to the holder of the transferable
interest a specified price deemed by the limited liability company to be the fair value of
the transferable interest as of the date of the death, disqualification, or transfer. The
offer shall be given to the personal representative of the estate of the deceased member,
the disqualified person, or the transferee, as the case may be, and shall be accompanied by
a balance sheet of the limited liability company, as of the latest available date and not
more than 12 months prior to the making of the offer, and a profit and loss statement of the
limited liability company for the 12 months' period ended on the date of the balance sheet.
(c) If within 30 days after the date of the written offer from the limited...
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10A-8A-10.03
of the transferable interest is not fixed by the partnership agreement, the limited liability
partnership, within six months after the death or 30 days after the disqualification or transfer,
as the case may be, shall make a written offer to pay to the holder of the transferable interest
a specified price deemed by the limited liability partnership to be the fair value of the
transferable interest as of the date of the death, disqualification, or transfer. The offer
shall be given to the personal representative of the estate of the deceased partner,
the disqualified person, or the transferee, as the case may be, and shall be accompanied by
a balance sheet of the limited liability partnership, as of the latest available date and
not more than 12 months prior to the making of the offer, and a profit and loss statement
of the limited liability partnership for the 12-month period ended on the date of the balance
sheet. (c) If within 30 days after the date of the written offer from the...
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40-29A-3
Section 40-29A-3 Tax amnesty program. (a) The department shall develop and implement a tax
amnesty program in accordance with the provisions of this chapter. The commissioner may provide
by rule as necessary for the administration and implementation of the program. The commissioner
shall publicize the program in order to maximize the public awareness of and participation
in the program. The commissioner, for purpose of publicizing the program, may contract with
any advertising agency within or outside this state and use public service announcements,
pamphlets, mail notices, and print, television, and radio announcements. Such publications
shall include increasing public awareness that the program will provide amnesty for sales
and use tax due on internet, mail order, or other purchases made from out-of-state vendors
for which Alabama sales or use tax was not charged at the time of purchase. In furthering
the collections of amnesty, the commissioner may procure amnesty program...
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34-8A-16
outside the area of their training, experience, or competence. (7) Is legally adjudicated mentally
incompetent, the record of the adjudication being conclusive evidence thereof. (8) Has willfully
or negligently violated any of the provisions of this chapter or any of the rules and regulations
adopted thereunder. (9) Has been practicing as a counselor without a license. (b)(1) Notice
of denial, revocation, suspension, or disciplinary action is required to be sent by registered
mail or personal service setting forth the particular reasons for the proposed action
and fixing a date not less than 30 days nor more than 60 days from the date of the mailing
or service, at which time the applicant, licentiate, or associate shall be given an opportunity
for a prompt and fair hearing. The written notice shall be sent to the last known address
of the person, but the nonappearance of the person shall not prevent the hearing. The hearing
shall be conducted by the board by means of sworn,...
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22-22A-5
Section 22-22A-5 Powers and functions of department; representation of department by Attorney
General in legal actions. In addition to any other powers and functions which may be conferred
upon it by law, the department is authorized beginning October 1, 1982 to: (1) Administer
appropriate portions of Sections 9-7-10 through 9-7-20, which relate to permitting, regulatory
and enforcement functions; administer and enforce the provisions and execute the functions
of Chapter 28 of this title; Chapter 22 of this title; Article 2 of Chapter 23 of this title;
Chapter 30 of this title; appropriate portions of Article 1 of Chapter 27 of this title; Sections
22-24-1 through 22-24-11; Sections 22-25-1 through 22-25-15; and Sections 22-36-1 through
22-36-10. (2) Acting through the Environmental Management Commission, promulgate rules, regulations,
and standards in order to carry out the provisions and intent of this chapter; provided, however,
that prior to the promulgation of any state primary or...
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24-8-13
Section 24-8-13 Recommendation for hearing by investigator; order for hearing; parties' right
to take civil action; amendment of complaint; subpoenas; refusal to allow discovery; hearing;
panel opinion and order; review. (a) If not sooner resolved, the investigator, upon completion
of his investigation, shall submit to ADECA a statement of the facts disclosed by his investigation
and recommend either that the complaint be dismissed or that a panel of office members be
designated to hear the complaint. ADECA, after review of the case file and the statement and
recommendation of the investigator, shall issue an order either of dismissal or for a hearing,
which is not subject to judicial or other further review. (b) If the order is for dismissal,
ADECA shall mail a copy of the order to the complainant and the respondent at their last known
addresses. The complainant may bring an action against the respondent in circuit court within
90 days of the date of the dismissal or within one year...
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40-2-18
and that the board will convene at the courthouse in the county on a day to be named and fixed
in the notice to correct any errors in the valuations. In the event the property of any taxpayer
is increased by the county board of equalization when revaluing and equalizing assessments
as provided in this section over the assessed value as originally fixed by the board, the
taxpayer shall be furnished by mail or in person, with a statement showing separately the
revised value of his or her personal property and his or her real property and also
that the taxpayer may file in writing with the secretary of the county board of equalization,
within 30 calendar days from the date of the notice, objections, if any are made, to the revaluation
made as herein provided, and that the county board of equalization will sit on a day to be
named and fixed in the notice, when the complaining taxpayer, his or her agent or attorney
may appear and produce evidence in support of any objection as filed....
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