24-11-8
Section 24-11-8 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MARCH 28, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Penalty for Withdrawal for Purpose Other Than Eligible Costs. Except as otherwise provided in this section, if the account holder withdraws any funds from a first-time and second chance home buyer savings account for a purpose other than eligible costs for the purchase of a single-family residence in this state, the following shall apply: (1) The entire balance of the fund, including interest and other income on principal, shall be included in the account holder's taxable income for the tax year in which the withdrawal was made. (2) The account holder shall pay a penalty to the Department of Revenue equal to 10 percent of the amount withdrawn. The penalty shall not apply to funds withdrawn from an account which were: a. Withdrawn by reason of the account holder's death or disability or due to unemployment after the account...
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24-11-9
Section 24-11-9 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MARCH 28, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Department of Revenue; Forms. The Department of Revenue shall adopt forms for the following: (1) The designation of an account with a financial institution to serve as a first-time and second chance home buyer savings account. (2) An account holder to annually submit to the Department of Revenue detailed information regarding the first-time and second chance home buyer savings account, including, but not limited to, a list of transactions for the account during the tax year and identifying any supporting documentation required to be maintained by the account holder. (Act 2018-467, §9.)...
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28-3-23
Section 28-3-23 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION, EFFECTIVE MAY 26, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) In any county or municipality where the Sunday sale of alcoholic beverages is otherwise authorized by law, including the sale for on-premises consumption at a time after 10:00 a.m., the sale of alcoholic beverages on Sunday may be authorized for on-premises consumption commencing on Sunday at 10:00 a.m., and thereafter, by the county commission outside of the corporate limits of any municipality or the municipal governing body within the corporate limits of a municipality by ordinance or by resolution of the appropriate governing body. (b) This section shall not apply to any county or municipality where the sale of alcoholic beverages on Sunday was authorized by a local law setting a later time for the sale of alcoholic beverages on Sunday and the local law was subject to approval at a referendum unless the application...
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32-6-50
Section 32-6-50 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE FEBRUARY 7, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The Legislature finds that current economic conditions are such that the number of individuals willing and qualified to operate commercial vehicles is insufficient in relation to the volume of freight available, and that it will be advantageous, consistent with Commercial Driver License safety rules, for this state to issue Class A commercial driver licenses to persons who have reached the age of 18 years and have not yet reached the age of 21 years and who otherwise meet the requirements imposed by state and federal law to obtain a commercial driver license for use only in intrastate commerce. (b)(1) Notwithstanding any provision of law to the contrary, the Alabama State Law Enforcement Agency shall issue Class A commercial driver licenses to persons who have reached their 18th birthday but have not yet reached...
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40-17-380
Section 40-17-380 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. For the purposes of this article, the following words have the following meanings: (1) DEPARTMENT. The Alabama Department of Revenue. (2) DIESEL FUEL. Any liquid that is advertised, offered for sale, or sold for use as or used as a motor fuel in a diesel-powered engine. Diesel fuel includes #1 and #2 fuel oils, kerosene, special fuels, and blended fuels which contain diesel fuel, but does not include gasoline or aviation fuel. (3) DYED DIESEL FUEL. Diesel fuel that meets the dyeing and marking requirements of 26 U.S.C §4082. (4) GASOLINE. Any product commonly or commercially known as gasoline, or any substitute therefor, regardless of classification, that is advertised, offered for sale, or sold for use as or used as fuel in an internal combustion engine, including gasohol and blended fuel which contains gasoline. Gasoline...
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40-17-381
Section 40-17-381 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Notwithstanding any law or ordinance regarding standardization of local levies, no later than October 31, 2019, the Department of Revenue shall develop and make available a system which allows any taxpayer required to timely file and remit a county motor fuel tax calculated on a per gallon basis or municipal motor fuel license tax calculated on a per gallon basis the capability to file and remit motor fuel tax returns and payments through an electronic single point of filing program. The system shall be available for use by any taxpayer for tax periods after September 30, 2019, provided the taxpayer complies with this article and any rules adopted by the department for the administration of the system. The system shall allow for motor fuel tax return filing and tax remittance only and may not provide for the...
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45-10-234
Section 45-10-234 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The Sheriff of Cherokee County shall keep and maintain a record of all abandoned and stolen personal property recovered by the sheriff's office. These records shall state the description of the property, the date of recovery of the property, and the serial or other identifying number of the property. The records shall be open to public inspection at all reasonable times. (b) All abandoned or stolen property recovered by the sheriff's office shall be stored in a suitable place to protect the property from deterioration. (Act 2018-79, §1.)...
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45-19-237
Section 45-19-237 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE FEBRUARY 14, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) For purposes of this section, the following words have the following meanings: (1) CREDIT CARD. A line of credit issued by a domestic lender or credit card bank. (2) DEBIT CARD. A card issued by a bank in relation to a checking or savings account authorized by law to be expended at the discretion of the Coosa County Sheriff's Office. (b) To provide for convenience in making purchases of tangible personal property or services approved by the sheriff, the Sheriff of Coosa County may establish procedures to make certain purchases through use of a credit or debit card issued to the Coosa County Sheriff's Office. The sheriff shall adopt written policy and procedures governing the utilization of credit or debit cards which, at a minimum, shall include each of the following: (1) A monetary limit on the amount of any...
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45-23-84
Section 45-23-84 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2015 REGULAR SESSION, EFFECTIVE JUNE 1, 2015. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Beginning June 1, 2015, the Judge of Probate of Dale County shall receive an annual salary of seventy-three thousand six hundred nineteen dollars and seventy-five cents ($73,619.75). (b) Notwithstanding Chapter 2A of Title 11, the judge of probate shall receive any cost-of-living increase or other uniform increase in compensation granted to all county employees after the June 1, 2015. (Act 2015-184, §1.)...
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45-28-22
Section 45-28-22 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION, EFFECTIVE MAY 16, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The voters in the unincorporated area of Etowah County may authorize the sale of alcoholic beverages within the unincorporated area of the county on Sunday by an election pursuant to this section, in the following manner: The county commission, by resolution, may call an election to determine the sentiment of the voters residing outside the corporate limits of any municipalities within the county, as to whether alcoholic beverages may be legally sold or distributed on Sunday in the unincorporated area of the county as further provided for and regulated by ordinance of the county commission. (b) On the ballot to be used for the election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages outside the corporate limits of any municipalities within the county on...
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