12-15-202
Section 12-15-202 Rights of the child. (a) Rights of the child when taken into custody. When
a child is taken into custody, the person taking the child into custody shall inform the child
of all of the following, in language understandable to the child: (1) The reason that the
child is being taken into custody. (2) That the child has the right to communicate with his
or her parent, legal guardian, or legal custodian whether or not that person is present. If
necessary, reasonable means will be provided for the child to do so. (3) The child has the
right to communicate with an attorney. If the child does not have an attorney, one will be
appointed for him or her. If the child has an attorney who is not present, reasonable means
shall be provided for the child to communicate with the attorney. (b) Rights of the child
before being questioned while in custody. Before the child is questioned about anything concerning
the charge on which the child was taken into custody, the person asking the...
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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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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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26-9-6
Section 26-9-6 Procedure for appointment of guardian - Certification as to age, etc., of minor
ward. Where a petition is filed for the appointment of a guardian of a minor ward, a certificate
of the administrator or his representative setting forth the age of such minor as shown by
the records of the administration and the fact that the appointment of a guardian is a condition
precedent to the payment of any moneys due the minor by the administration shall be prima
facie evidence of the necessity for such appointment. (Acts 1931, No. 240, p. 280; Code 1940,
T. 21, §164.)...
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26-9-7
Section 26-9-7 Procedure for appointment of guardian - Certification as to incompetence, etc.,
of mentally incompetent ward. Where a petition is filed for the appointment of a guardian
of a mentally incompetent ward, a certificate of the administrator or his or her representative
setting forth the fact that such person has been rated incompetent by the administration on
examination in accordance with the laws and regulations governing such administration and
that the appointment of a guardian is a condition precedent to the payment of any moneys due
such persons by the administration shall be prima facie evidence of the necessity for such
appointment. (Acts 1931, No. 240, p. 280; Code 1940, T. 21, §165.)...
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26-2A-110
Section 26-2A-110 Removal or resignation of guardian; termination of incapacity. (a) On petition
of the ward or any person interested in the ward's welfare, or on its own motion, the court,
after hearing, may remove a guardian if to do so is in the best interest of the ward. On petition
of the guardian, the court, after hearing, may accept a resignation. (b) An order adjudicating
incapacity may specify a minimum period, not exceeding one year, during which a petition for
an adjudication that the ward is no longer incapacitated may not be filed without special
leave. Subject to that restriction, the ward or any person interested in the welfare of the
ward may petition for an order that the ward is no longer incapacitated and for termination
of the guardianship. A request for an order may also be made informally to the court and any
person who knowingly interferes with transmission of the request may be adjudged guilty of
contempt of court. (c) Upon removal, resignation, or death of the...
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26-2A-81
Section 26-2A-81 Resignation, removal, and other post-appointment proceedings. (a) Any person
interested in the welfare of a ward or the ward, if 14 or more years of age, may petition
for removal of a guardian on the ground that removal would be in the best interest of the
ward or for any other order that is in the best interest of the ward. A guardian may petition
for permission to resign. A petition for removal or for permission to resign may, but need
not, include a request for appointment of a successor guardian. (b) Notice of hearing on a
petition for an order subsequent to appointment of a guardian must be given, as prescribed
in Section 26-2A-50, to the ward, the guardian, and any other person as ordered by the court.
(c) After notice and hearing on a petition for removal or for permission to resign, the court
may terminate the guardianship and make any further order that may be appropriate. (d) If
the court determines at any time in the proceeding that the interest of the ward...
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43-2-517
Section 43-2-517 Appointment and compensation of special guardian. The jurisdiction of the
probate court to make partial or final settlements or distributions of the estates of decedents
is not affected by the fact that the executor or administrator making the settlement is also
guardian of any heir or distributee, devisee or legatee of the decedent; but in such case
the court must appoint a special guardian, without bond, to represent such heir or distributee,
devisee or legatee on the settlement and distribution; and, upon final settlement, any decree
to which such ward may be entitled must be rendered against the executor or administrator
in the name of the special guardian for the use of the ward; and thereafter the executor or
administrator, in the capacity of guardian, shall be accountable for such decree. The special
guardian shall be entitled to reasonable compensation for his services and for the services
of counsel properly employed to be allowed by the court and to be paid...
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12-13-21
Section 12-13-21 Appointment of guardian for developmentally disabled person. (a) The term
"developmentally disabled" person, means a person whose impairment of general intellectual
functioning or adaptive behavior meets the following criteria: (1) It has continued since
its origination or can be expected to continue indefinitely. (2) It constitutes a substantial
burden to the impaired person's ability to perform normally in society. (3) It is attributed
to one or more of the following: a. Mental retardation, cerebral palsy, epilepsy, or autism.
b. Any other condition of a person found to be closely related to mental retardation because
it produces a similar impairment or requires treatment and services similar to those required
for a person who is mentally retarded c. Dyslexia resulting from a condition described in
subparagraph a or b. (b) Guardianship for a developmentally disabled person shall be utilized
only as is necessary to promote and protect the well being of the person,...
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26-2A-111
Section 26-2A-111 Proceedings subsequent to appointment; venue. (a) The court at the place
where the ward resides has concurrent jurisdiction with the court that appointed the guardian
or in which acceptance of a parental or spousal appointment was filed over resignation, removal,
accounting, and other proceedings relating to the guardianship, including proceedings to limit
the authority previously conferred on a guardian or to remove limitations previously imposed.
(b) If the court at the place where the ward resides is not the court in which acceptance
of appointment is filed, the court in which proceedings subsequent to appointment are commenced,
in all appropriate cases, shall notify the other court, in this or another state, and after
consultation with that court determine whether to retain jurisdiction or transfer the proceedings
to the other court, whichever may be in the best interest of the ward. A copy of any order
accepting a resignation, removing a guardian, or altering...
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