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40-29-115
Section 40-29-115 Fraud and false statements. (a) Any person who: (1) DECLARATION UNDER PENALTIES
OF PERJURY. Willfully makes and subscribes any return, statement, or other document, which
contains or is verified by a written declaration that it is made under the penalties of perjury,
and which he does not believe to be true and correct as to every material matter; or (2) AID
or ASSISTANCE. Willfully aids or assists in, or procures, counsels, or advises the preparation
or presentation under, or in connection with any matter arising under, the state revenue laws,
of a return, affidavit, claim, or other document, which is fraudulent or is false as to any
material matter, whether or not such falsity or fraud is with the knowledge or consent of
the person authorized or required to present such return, affidavit, claim, or document; or
(3) FRAUDULENT BONDS, PERMITS, AND ENTRIES. Simulates or falsely or fraudulently executes
or signs any bond, permit, entry, or other document required by the...
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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon
request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of Section
40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding
state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules, regulations,...
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45-39-245.03
Section 45-39-245.03 Excise tax - City of Florence. (a) In the City of Florence, Alabama, an
excise tax is hereby imposed on the storage, use, or other consumption in the City of Florence,
Alabama, of tangible personal property, not including, however, materials and supplies bought
for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels,
barges, ships, and other watercraft of more than 50 tons burden, purchased at retail after
September 26, 1975, for storage, use, or other consumption in the City of Florence, Alabama,
at the rate of one-half of one percent of the sales price of such property, except as provided
in subsections (b), (c), and (d). (b) In the City of Florence, Alabama, an excise tax is hereby
imposed on the storage, use, or other consumption in the City of Florence, Alabama, of any
machines used in mining, quarrying, compounding, processing, and manufacturing of tangible
personal property, purchased at retail on or after September 26,...
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40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section, the following
terms shall have the respective meanings ascribed to them by this section: (1) CIGAR WRAP.
An individual tobacco wrapper that is made wholly or in part from tobacco, including reconstituted
tobacco, whether in the form of tobacco leaf, sheet, or tube, if the wrap is designed to be
offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner of the Department
of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue of the State
of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied less costs
of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON. Individuals,
firms, corporations, partnerships, companies, or other agencies, associations, incorporated
or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE SALE. A sale
of tangible personal property by wholesalers to licensed retail...
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45-39-245.01
Section 45-39-245.01 Excise tax - Outside City of Florence. (a) In Lauderdale County, Alabama,
outside the city limits of Florence, an excise tax is hereby imposed on the storage, use,
or other consumption in Lauderdale County, Alabama, outside the city limits of Florence, of
tangible personal property, not including, however, materials and supplies bought for use
in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges,
ships, and other watercraft of more than 50 tons burden, purchased at retail after September
26, 1975, for storage, use, or other consumption in Lauderdale County, Alabama, outside the
city limits of Florence, at the rate of one percent of the sales price of such property, except
as provided in subsections (b), (c), and (d). (b) In Lauderdale County, Alabama, outside the
city limits of Florence, an excise tax is hereby imposed on the storage, use, or other consumption
in Lauderdale County, Alabama, outside the city limits of Florence,...
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45-36-232.28
Section 45-36-232.28 Release pending trial; conditions; order; notice. (a) Any person in Jackson
County charged with an offense, at his or her appearance before a judicial officer, may be
ordered released pending trial on his or her personal recognizance or upon the execution of
an unsecured appearance bond in an amount specified by the judicial officer, unless the judicial
officer determines, in the exercise of his or her discretion, that such a release will not
reasonably assure the appearance of the person as required. When such a determination is made,
the judicial officer, either in lieu of or in addition to the above methods of release, shall
impose the first of the following conditions of release which will reasonably assure the appearance
of the person for trial or, if no single condition gives that assurance, any combination of
the following conditions: (1) Place the person in the custody of a designated person agreeing
to supervise him or her. (2) Place restrictions on the...
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45-45-233.28
Section 45-45-233.28 Release pending trial; conditions; order; notice. (a) Any person in Madison
County charged with an offense, at his or her appearance before a judicial officer, may be
ordered released pending trial on his or her personal recognizance or upon the execution of
an unsecured appearance bond in an amount specified by the judicial officer, unless the judicial
officer determines, in the exercise of his or her discretion, that such a release will not
reasonably assure the appearance of the person as required. When such a determination is made,
the judicial officer shall, either in lieu of or in addition to the above methods of release,
impose the first of the following conditions of release which will reasonably assure the appearance
of the person for trial or, if no single condition gives that assurance, any combination of
the following conditions: (1) Place the person in the custody of a designated person agreeing
to supervise him or her. (2) Place restrictions on the...
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11-40-68
Section 11-40-68 Foreclosure sale; form of deed. (a) Following the hearing and order of the
court in accordance with Section 11-40-66, the court shall cause a sale of the real property
to be advertised and conducted by the court in a manner similar to that procedure contemplated
by Section 40-10-15. The sale shall not occur earlier than 45 days following the date of the
order of the court. (b) Except as otherwise authorized by law, the minimum bid price for the
sale of the real property shall be the redemption amount. (1) In the absence of any bid higher
than the minimum bid price, the court or its designee shall bid in for the real property on
behalf of the Class 2 municipality or its designee in an amount equal to the minimum bid price,
thereby causing the Class 2 municipality to become the purchaser at the sale pursuant to Section
11-40-66. (2) A bid in on behalf of the Class 2 municipality or its designee shall be tendered
as a credit bid for that part of the minimum bid price...
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45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds for road
and bridge projects. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 and
state use tax means the tax imposed by Article 2 of Chapter 23 of Title 40. (c) (1) In addition
to all other taxes authorized by law, the Geneva County Commission may levy up to a one percent
sales tax and up to a one percent use tax. (2) The proceeds of the tax shall be used for the
construction, maintenance, and operation of a jail with any excess proceeds to be used for
road and bridge projects. (3) The proceeds of all sales which are presently exempt under the
state sales and use tax statutes are exempt from the taxes authorized by this section. (4)
The proceeds of all sales which are presently taxed at a lower rate under the state sales
and use tax statutes shall be taxed under this section at a...
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3-5-12
Section 3-5-12 Proceedings for recovery of livestock or animal by owner; determination of validity
of seizure, amount of damages, etc., where owner unknown, etc.; fees and costs of district
court judge and officer making seizure; appeals from judgment of district court. (a) The owner
of any livestock or animal which has been seized shall have the right to possession of the
same by paying such judgment and the costs thereof or, if no judgment has been entered, by
paying such damages as may be agreed upon together with fees and costs and expenses due on
account of such seizure to the person or officer so seizing such livestock or animal or to
the person who may at the time of such payment have such livestock or animal in his possession
and by paying to the court the costs of the court incurred to the time of such payment. Should
the parties be unable to agree upon the amount of damages, fees, costs and expenses due, either
party shall have the right to go before any district court judge...
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