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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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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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16-28-40
Section 16-28-40 License applicant under 19 to provide documentation of school enrollment,
etc.; duties of school attendance official; withdrawal from school; conviction for certain
pistol offenses. (a) The Department of Public Safety shall deny a driver's license or a learner's
license for the operation of a motor vehicle to any person under the age of 19 who does not,
at the time of application, present a diploma or other certificate of graduation issued to
the person from a secondary high school of this state or any other state, or documentation
that the person: (1) is enrolled and making satisfactory progress in a course leading to a
general educational development certificate (GED) from a state approved institution or organization,
or has obtained the certificate; (2) is enrolled in a secondary school of this state or any
other state and has not at the time of application accumulated disciplinary points while a
student in school that would extend the age of eligibility for the...
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15-22-1.1
Section 15-22-1.1 Interstate Compact for Adult Offender Supervision. Whereas: The Interstate
Compact for the Supervision of Parolees and Probationers was established in 1937, it is the
earliest corrections "compact" established among the states and has not been amended
since its adoption over 62 years ago; Whereas: This compact is the only vehicle for the controlled
movement of adult parolees and probationers across state lines, and it currently has jurisdiction
over more than a quarter of a million offenders; Whereas: The complexities of the compact
have become more difficult to administer, and many jurisdictions have expanded supervision
expectations to include currently unregulated practices such as victim input, victim notification
requirements, and sex offender registration; Whereas: After hearings, national surveys, and
a detailed study by a task force appointed by the National Institute of Corrections, the overwhelming
recommendation has been to amend the document to bring about...
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44-2-10
Section 44-2-10 Text of compact. The Interstate Compact for Juveniles is enacted into law and
entered into with all jurisdictions mutually adopting the compact in the form substantially
as follows: THE INTERSTATE COMPACT FOR JUVENILES Article I. Purpose. The compacting states
to this interstate compact recognize that each state is responsible for the proper supervision
or return of juveniles, delinquents and status offenders who are on probation or parole and
who have absconded, escaped or run away from supervision and control and in so doing have
endangered their own safety and the safety of others. The compacting states also recognize
that each state is responsible for the safe return of juveniles who have run away from home
and in doing so have left their state of residence. The compacting states also recognize that
Congress, by enacting the Crime Control Act, 4 U.S.C. Section 112 (1965), has authorized and
encouraged compacts for cooperative efforts and mutual assistance in the...
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30-3B-305
Section 30-3B-305 Registration of child custody determination. (a) A child custody determination
issued by a court of another state may be registered in this state, with or without a simultaneous
request for enforcement, by sending to the appropriate court in this state: (1) A letter or
other document requesting registration; (2) Two copies, including one certified copy, of the
determination sought to be registered, and a statement under penalty of perjury that to the
best of the knowledge and belief of the person seeking registration the order has not been
modified; and (3) Except as otherwise provided in Section 30-3B-209, the name and address
of the person seeking registration and any parent or person acting as a parent who has been
awarded custody or visitation in the child custody determination sought to be registered.
(b) On receipt of the documents required by subsection (a), the registering court shall: (1)
Cause the determination to be filed as a foreign judgment, together...
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30-3B-301
Section 30-3B-301 Definitions. In this article, the following terms shall have the following
meanings: (1) PETITIONER. A person who seeks enforcement of an order for return of a child
under The Hague Convention on the Civil Aspects of International Child Abduction or enforcement
of a child custody determination. (2) RESPONDENT. A person against whom a proceeding has been
commenced for enforcement of an order for return of a child under The Hague Convention on
the Civil Aspects of International Child Abduction or enforcement of a child custody determination.
(Act 99-438, p. 866, §1.)...
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30-3B-106
Section 30-3B-106 Effect of child custody determination. A child custody determination made
by a court of this state that had jurisdiction under this chapter binds all persons who have
been served in accordance with the laws of this state or notified in accordance with Section
30-3B-108 or who have submitted to the jurisdiction of the court, and who have been given
an opportunity to be heard. As to those persons the determination is conclusive as to all
decided issues of law and fact except to the extent the determination is modified. (Act 99-438,
p. 866, §1.)...
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30-3B-201
Section 30-3B-201 Initial child custody jurisdiction. (a) Except as otherwise provided in Section
30-3B-204, a court of this state has jurisdiction to make an initial child custody determination
only if: (1) This state is the home state of the child on the date of the commencement of
the proceeding, or was the home state of the child within six months before the commencement
of the proceeding and the child is absent from this state but a parent or person acting as
a parent continues to live in this state; (2) A court of another state does not have jurisdiction
under subdivision (1), or a court of the home state of the child has declined to exercise
jurisdiction on the ground that this state is the more appropriate forum under Section 30-3B-207
or 30-3B-208, and: a. The child and the child's parents, or the child and at least one parent
or a person acting as a parent, have a significant connection with this state other than mere
physical presence; and b. Substantial evidence is...
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30-3B-202
Section 30-3B-202 Continuing, exclusive jurisdiction. (a) Except as otherwise provided in Section
30-3B-204, a court of this state which has made a child custody determination consistent with
Section 30-3B-201 or Section 30-3B-203 has continuing, exclusive jurisdiction over the determination
until: (1) A court of this state determines that neither the child, nor the child and one
parent, nor the child and a person acting as a parent have a significant connection with this
state and that substantial evidence is no longer available in this state concerning the child's
care, protection, training, and personal relationships; or (2) A court of this state or a
court of another state determines that the child, the child's parents, and any person acting
as a parent do not presently reside in this state. (b) A court of this state which has made
a child custody determination and does not have continuing, exclusive jurisdiction under this
section may modify that determination only if it has...
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