40-7-21
Section 40-7-21 Failure to fill out schedules or lists or give information or subscribe oaths; authority for enforcement of imposed taxes. (a) It shall be a Class C misdemeanor for any taxpayer, or attorney or agent of any taxpayer having authority to make tax returns, to fail, neglect, or refuse on demand of the tax assessor, county revenue commissioner, or other assessing official, to fill out or have filled out the schedule or list herein provided for, or to fail to give the information herein provided for, or to fail, refuse, or neglect, to take and subscribe to the oath or affirmation required to such schedules or fail to return the same to the assessing official as prescribed by law. (b) The county tax assessor, the county revenue commissioner, or other county assessing official, the Department of Revenue, their agents, and designated representatives, shall have authority to audit, examine, and inspect any and all records and property as needed to enforce the taxes imposed by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-21.htm - 1K - Match Info - Similar pages
45-37-123.23
Section 45-37-123.23 Records and reports. (a) Records. The pension board shall keep a record of all of its proceedings, which shall be open to public inspection. Additionally, the pension board shall keep all other books of account, records, policies, compensation records, service records, and other data that may be necessary for proper administration of the plan and shall be responsible for supplying all information and reports to the Internal Revenue Service, members, beneficiaries, and others as may be required by law. (b) Correction of records. (1) The pension board shall correct any error in a member's service record which the pension board concludes is necessary to correct or remove an injustice or prevent a member from receiving less or more than such member is entitled to receive under the plan. The pension board shall adopt written rules prescribing the procedure the pension board shall follow in considering whether an error in an employee's service record should be corrected....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-123.23.htm - 3K - Match Info - Similar pages
45-46-90.17
Section 45-46-90.17 Audit of records. Within 30 days following the close of each fiscal year, the authority shall cause an audit of its books and records to be made for such fiscal year by an independent certified public accountant. Within 90 days following the close of each fiscal year, the authority shall furnish a copy of such audit to the appointing authority of the board of directors. (Act 86-547, p. 1106, § 18.)...
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28-10-6
Section 28-10-6 Requirements for certification. In order to qualify for certification, the vendor shall comply with the following requirements: (1) Provide a course of instruction for its employees approved by the board which shall include subjects dealing with alcoholic beverages as follows: a. Laws regarding the sale of alcoholic beverages for on-the-premises consumption and/or for off-the-premises consumption; b. Methods of recognizing and dealing with underage customers; and c. The development of specific procedures for refusing to sell alcoholic beverages to underage customers; for assisting employees in dealing with underage customers; and for dealing with intoxicated customers. (2) Require each employee who is authorized to sell alcoholic beverages in the normal course of his or her employment to complete the employee training course set out in subdivision (1) hereof within 30 days of commencing employment; (3) Require all such trained employees to attend additional meetings at...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-10-6.htm - 1K - Match Info - Similar pages
28-3A-10
Section 28-3A-10 Warehouse license. Upon applicant's compliance with the provisions of this chapter and the regulations made thereunder, the board shall issue to applicant a warehouse license which will authorize the licensee to receive, store or warehouse alcoholic beverages within the state for transshipment inside and outside the state. No person other than a manufacturer or wholesaler licensee shall receive, store or warehouse alcoholic beverages with the state for transshipment inside and outside the state without first obtaining a warehouse license from the board. (Acts 1980, No. 80-529, p. 806, §10.)...
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28-3A-3
Section 28-3A-3 Authority of board to issue licenses to engage in alcoholic beverage transactions. (a) Subject to the provisions of this chapter and regulations promulgated thereunder, the board is authorized and empowered to issue and renew licenses to reputable and responsible persons for the following purposes: (1) To manufacture, brew, distill, ferment, rectify, bottle or compound any or all alcoholic beverages within or for sale within this state. (2) To import any or all alcoholic beverages manufactured outside the United States of America into this state or for sale or distribution within this state. (3) To distribute, wholesale or act as jobber for the sale of alcoholic liquor. (4) To distribute, wholesale or act as jobber for the sale of table wine and beer or either of them, to licensed retailers within the state and others within this state lawfully authorized to sell table wine or beer. (5) To store or warehouse any or all alcoholic beverages for transshipment inside and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-3.htm - 3K - Match Info - Similar pages
41-5A-5
Section 41-5A-5 Chief examiner - Powers and duties generally. (a) The chief examiner shall be the executive and administrative head of the department and shall have the power and duty to do all of the following subject to review and oversight by the Legislative Committee on Public Accounts: (1) Exercise general supervision of and make regulations for the governance of the department. (2) Prescribe uniform rules pertaining to investigations, examinations, audits, and departmental hearings. (3) Supervise the fiscal affairs and responsibilities of the department. (4) Appoint and remove the staff, officers, and employees of the department, subject to the Merit System Act and the rules issued pursuant thereto. (5) Keep an accurate and complete record of all proceedings of the department; record and file all bonds, reports, and other documents; and assume responsibility for the custody and preservation of all papers and documents of the department. (6) Make recommendations and an annual...
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45-17A-83.06
Section 45-17A-83.06 Accountant; duties of accountant. The board shall appoint, on mutually agreeable terms, a duly licensed certified public accountant or firm to make an annual audit of all books and accounts of the board, covering the period since the preceding examination, and to present a written report to the board of the findings at its first meeting following completion of the report. The original audit shall be maintained in the official records of the board and a copy shall be delivered to the offices of the City Clerk of Tuscumbia. (Act 2007-502, §7.) (Act 2007-502, p. 1068, §7.)...
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45-2-143
Section 45-2-143 Recordkeeping; audits. (a) This section shall only apply in Baldwin County. (b) Each volunteer fire department and each rescue squad organized as a nonprofit corporation under Chapter 3 of Title 10A, or receiving ad valorem tax revenue pursuant to Section 45-2-242, shall keep correct and complete books and records of all accounts and shall keep minutes of the proceedings of its members, board of directors, and committees having any of the authority of the board of directors. All books and records of a volunteer fire department or rescue squad may be inspected by any member, director, or officer, or his or her agent or attorney, for any proper purpose at any reasonable time and are subject to audit as provided in subsection (c). (c) The chair of the board of directors of each volunteer fire department and each rescue squad, at least once a year, shall appoint a certified public accountant or request the Department of Examiners of Public Accounts to conduct an audit of...
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9-17-6
Section 9-17-6 Oil and Gas Board - Powers and duties generally. (a) The board shall have jurisdiction and authority over all persons and property necessary to administer and enforce effectively the provisions of this article and all other articles relating to the conservation of oil and gas. (b) The board shall have the authority and it shall be its duty to make such inquiries as it may think proper to determine whether or not waste, over which it has jurisdiction, exists or is imminent. In the exercise of such power the board shall have the authority to perform the following: (1) Collect data. (2) Make investigation and inspection. (3) Examine properties, leases, papers, books, and records, including drilling records, logs, and other geological and geophysical data. (4) Examine, check, test, and gauge oil and gas wells, tanks, plants, processing facilities, structures, natural gas pipelines and gathering lines, and storage and transportation equipment and facilities, and other modes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-6.htm - 6K - Match Info - Similar pages
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