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40-2A-4
Section 40-2A-4 Taxpayers' bill of rights. (a) Rights of the taxpayer. (1) For purposes of
this subsection and subsections (c) and (d), the term "department" shall include
the Department of Revenue, a self-administered county or municipality, or a private examining
or collecting firm, depending on whether the Department of Revenue, a self-administered county
or municipality, or private examining or collecting firm is conducting the examination of
the taxpayer. (2) At or before the commencement of an examination of the books and records
of a taxpayer, the department shall provide to the taxpayer the current version of Publication
1A. Publication 1A shall provide, in simple and non-technical terms, a statement of the taxpayer's
rights. Those rights include the right to be represented during an examination, an explanation
of their appeal rights, and the right to know the criteria and procedures used to select taxpayers
for an examination. (3) At or before the issuance of a preliminary...
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40-2A-5
Section 40-2A-5 Authority to issue revenue rulings. (a) The commissioner may, in addition to
all other powers and authority now granted by law, issue "revenue rulings" describing
the substantive application of any law or regulation administered by the department. Revenue
rulings may also govern procedures applicable to the department, and in that event, shall
be called "revenue procedures." Revenue rulings shall be binding on the department
and the state, its political subdivisions, and taxing authorities only with respect to the
taxpayer making the request and only with respect to the facts contained in the request. The
department attorney assigned to review the request for a revenue ruling shall consult with
the taxpayer or its authorized representative, if requested by the taxpayer or the authorized
representative, prior to issuing the revenue ruling. A revenue ruling shall constitute the
department's interpretation of the law or regulations as applied to the facts contained in
the...
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45-37-121.13
Section 45-37-121.13 Examinations. The director shall prepare and conduct examinations to determine
the merit, efficiency, and fitness of applicants for positions. Such examinations shall be
thorough and practical and shall relate to those matters which fairly test the relative capacity
and fitness of the person examined to discharge the duties of the position he or she seeks.
Whenever there is a vacancy in a position in the classified service where peculiar and exceptional
qualifications of a scientific, professional, or educational character are required, and upon
satisfactory evidence that for specified reasons competition in such special case is impracticable
and that the position can best be filled by the selection of some designated persons of high
and recognized attainments in such qualities, the board, upon recommendation of the director,
may suspend the examination requirements in such case, but no suspension shall be general
in its application to such place or position, and...
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5-26-16
Section 5-26-16 Investigation and examination authority. In addition to any authority allowed
under this chapter the supervisor shall have the authority to conduct investigations and examinations
as follows: (1) AUTHORITY TO ACCESS INFORMATION. For purposes of initial licensing, license
renewal, license suspension, license conditioning, license revocation or termination, or general
or specific inquiry or investigation to determine compliance with this chapter, the supervisor
shall have the authority to access, receive, and use any books, accounts, records, files,
documents, information, or evidence including but not limited to: (a) Criminal, civil, and
administrative history information, including nonconviction data; and (b) Personal history
and experience information including independent credit reports obtained from a consumer reporting
agency described in Section 603(p) of the Fair Credit Reporting Act; and (c) Any other documents,
information, or evidence the supervisor deems...
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6-12A-3
Section 6-12A-3 Tobacco product manufacturer certification; directory; stamping, sale, or import
of cigarettes not in directory. (a) Certification. Every tobacco product manufacturer whose
cigarettes are sold in this state whether directly or through a distributor, retailer, or
similar intermediary or intermediaries shall execute and deliver on a form prescribed by the
commissioner, a certification to the commissioner no later than the thirtieth day of April
each year, certifying that, as of the date of the certification, the tobacco product manufacturer
either: Is a participating manufacturer or is in full compliance with Section 6-12-3, including
all quarterly installment payments required by subsection (e) of Section 6-12A-5. (1) Each
participating manufacturer shall include in its certification a list of its brand families.
The participating manufacturer shall update its list 30 days prior to any addition or modification
to its brand families by executing and delivering a...
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15-20A-24
Section 15-20A-24 Adult sex offender - Relief from registration and notification. (a) At disposition,
sentencing, upon completion of probation, or upon completion of a term of registration ordered
by the sentencing court, a sex offender may petition the court for relief from the requirements
of this chapter resulting from any of the following offenses, provided that he or she meets
the requirements set forth in subsection (b): (1) Rape in the second degree, as provided by
subdivision (1) of subsection (a) of Section 13A-6-62. (2) Sodomy in the second degree, as
provided by subdivision (1) of subsection (a) of Section 13A-6-64. (3) Sexual abuse in the
second degree, as provided by subdivision (2) of subsection (a) of Section 13A-6-67. (4) Sexual
misconduct, as provided by Section 13A-6-65. (5) Any crime committed in this state or any
other jurisdiction which, if had been committed in this state under the current provisions
of law, would constitute an offense listed in subdivisions (1)...
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27-21A-3
Section 27-21A-3 Issuance of certificate of authority. (a)(1) Upon receipt of an application
for issuance of a certificate of authority, the commissioner shall forthwith transmit copies
of such application and accompanying documents to the State Health Officer. (2) The State
Health Officer shall determine whether the applicant for a certificate of authority, with
respect to health care services to be furnished: a. Has demonstrated the willingness and potential
ability to assure that such health care services will be provided in a manner to assure both
availability and accessibility of adequate personnel and facilities and in a manner enhancing
availability, accessibility, and continuity of service; b. Has arrangements, established in
accordance with the regulations promulgated by the State Health Officer, for an on-going quality
assurance program concerning health care processes and outcomes; and c. Has a procedure, established
in accordance with regulations of the State Health...
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32-5A-36
Section 32-5A-36 Display of unauthorized signs, signals, or markings as public nuisance; signs,
markings, etc., to be approved; procedure for approval. (a) No person shall place, maintain,
or display upon or in view of any highway any unauthorized sign, signal, marking, or device
which purports to be or is an imitation of or resembles an official traffic-control device
or railroad sign or signal, or which attempts to direct the movement of traffic, or which
hides from view or interferes with the effectiveness of an official traffic-control device
or any railroad sign or signal. (b) No person shall place or maintain nor shall any public
authority permit upon any highway any traffic sign or signal bearing thereon any commercial
advertising. (c) This section shall not be deemed to prohibit the erection upon private property
adjacent to highways of signs giving useful directional information and of a type that cannot
be mistaken for official signs. (d) Every such prohibited sign, signal,...
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45-3-245
Section 45-3-245 Levy of tax; collection and enforcement; disposition of funds. (a) This section
shall only apply to Barbour County. (b) As used in this section, state sales and use tax means
the tax imposed by the state sales and use tax statutes including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
County Commission of Barbour County, after a public hearing, notice of which has been given
for at least two consecutive weeks in a newspaper of general circulation in the county and
by posting the notice outside the offices of the county commission, may levy, in addition
to all other previously authorized taxes, an additional one-half cent ($0.005) privilege and
excise license tax against gross sales and gross receipts. All notices shall state the date,
time, and location of the meeting at which the proposal to levy a sales, use, and amusement
tax of not more than one-half cent ($0.005) shall be considered by the...
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9-10C-4
Section 9-10C-4 Alabama Drought Assessment and Planning Team. (a) There is created the Alabama
Drought Assessment and Planning Team (ADAPT) consisting of the following members: (1) The
Office of Water Resources Division Director or his or her designated representative. (2) The
AEMA Director or his or her designated representative. (3) The ADEM Director or his or her
designated representative. (4) The Alabama Adjutant General or his or her designated representative.
(5) The AGI Commissioner or his or her designated representative. (6) The ADCNR Commissioner
or his or her designated representative. (7) The Alabama State Forester or his or her designated
representative. (8) The State Geologist of Alabama or his or her designated representative.
(9) The State Climatologist of Alabama or his or her designated representative. (10) The Chair
of the Drought Monitoring and Impact Group (MIG) Subcommittee. (11) A representative from
Choctawhatchee Pea River Watershed Authority. (12) Two members...
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