Code of Alabama

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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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25-5-1
Section 25-5-1 Definitions. Throughout this chapter, the following words and phrases as used
therein shall be considered to have the following meanings, respectively, unless the context
shall clearly indicate a different meaning in the connection used: (1) COMPENSATION. The money
benefits to be paid on account of injury or death, as provided in Articles 3 and 4. The recovery
which an employee may receive by action at law under Article 2 of this chapter is termed "recovery
of civil damages," as provided for in Sections 25-5-31 and 25-5-34. "Compensation"
does not include medical and surgical treatment and attention, medicine, medical and surgical
supplies, and crutches and apparatus furnished an employee on account of an injury. (2) CHILD
or CHILDREN. The terms include posthumous children and all other children entitled by law
to inherit as children of the deceased; stepchildren who were members of the family of the
deceased, at the time of the accident, and were dependent upon him or...
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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-205
Section 30-3B-205 Notice; opportunity to be heard; joinder. (a) Before a child custody determination
is made under this chapter, notice and an opportunity to be heard in accordance with the standards
of Section 30-3B-108 must be given to all persons entitled to notice under the law of this
state as in child custody proceedings between residents of this state, any parent whose parental
rights have not been previously terminated, and any person having physical custody of the
child. (b) This chapter does not govern the enforceability of a child custody determination
made without notice or an opportunity to be heard. (c) The obligation to join a party and
the right to intervene as a party in a child custody proceeding under this chapter are governed
by the law of this state as in child custody proceedings between residents of this state.
(Act 99-438, p. 866, §1.)...
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30-3B-310
Section 30-3B-310 Hearing and order. (a) Unless the court issues a temporary emergency order
pursuant to Section 30-3B-204, upon a finding that a petitioner is entitled to immediate physical
custody of the child, the court shall order that the petitioner may take immediate physical
custody of the child unless the respondent establishes that: (1) The child custody determination
has not been registered and confirmed under Section 30-3B-305 and that: a. The issuing court
did not have jurisdiction under Article 2; b. The child custody determination for which enforcement
is sought has been vacated, stayed, or modified by a court of a state having jurisdiction
to do so under Article 2; or c. The respondent was entitled to notice, but notice was not
given in accordance with the standards of Section 30-3B-108, in the proceedings before the
court that issued the order for which enforcement is sought; or (2) The child custody determination
for which enforcement is sought was registered and...
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30-3B-208
Section 30-3B-208 Jurisdiction declined by reason of conduct. (a) Except as otherwise provided
in Section 30-3B-204 or by other law of this state, if a court of this state has jurisdiction
under this chapter because a person seeking to invoke its jurisdiction has engaged in unjustifiable
conduct, the court shall decline to exercise its jurisdiction unless: (1) The parents and
all persons acting as parents have acquiesced in the exercise of jurisdiction; (2) A court
of the state otherwise having jurisdiction under Sections 30-3B-201 through 30-3B-203 determines
that this state is a more appropriate forum under Section 30-3B-207; or (3) No court of any
other state would have jurisdiction under the criteria specified in Sections 30-3B-201 through
30-3B-203. (b) If a court of this state declines to exercise its jurisdiction pursuant to
subsection (a), it may fashion an appropriate remedy to ensure the safety of the child and
prevent a repetition of the unjustifiable conduct, including...
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30-3C-4
Section 30-3C-4 Actions for abduction prevention measures. (a) A court on its own motion may
order abduction prevention measures in a child-custody proceeding if the court finds that
the evidence establishes a credible risk of abduction of the child. (b) A party to a child-custody
determination or another individual or entity having a right under the law of this state or
any other state to seek a child-custody determination for the child may file a petition seeking
abduction prevention measures to protect the child under this chapter. This chapter creates
no new requirement on the Department of Human Resources or any other social services agency
or entity to file a petition seeking abduction prevention measures on behalf of a child. (Act
2010-212, p. 339, §4.)...
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30-3D-207
Section 30-3D-207 Determination of controlling child-support order. (a) If a proceeding is
brought under this chapter and only one tribunal has issued a child-support order, the order
of that tribunal controls and must be recognized. (b) If a proceeding is brought under this
chapter, and two or more child-support orders have been issued by tribunals of this state,
another state, or a foreign country with regard to the same obligor and same child, a tribunal
of this state having personal jurisdiction over both the obligor and individual obligee shall
apply the following rules and by order shall determine which order controls and must be recognized:
(1) If only one of the tribunals would have continuing, exclusive jurisdiction under this
chapter, the order of that tribunal controls. (2) If more than one of the tribunals would
have continuing, exclusive jurisdiction under this chapter: (A) an order issued by a tribunal
in the current home state of the child controls; or (B) if an order...
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12-15-102
Section 12-15-102 Definitions. When used in this chapter, the following words and phrases have
the following meanings: (1) ADULT. An individual 19 years of age or older. (2) AFTERCARE.
Conditions and supervision as the juvenile court orders after release from the Department
of Youth Services. (3) CHILD. An individual under the age of 18 years, or under 21 years of
age and before the juvenile court for a delinquency matter arising before that individual's
18th birthday, or under 19 years of age and before the juvenile court for a child in need
of supervision matter or commitment to the State Department of Mental Health or under 19 years
of age and before the juvenile court for a proceeding initiated under Section 12-15-115(b)(2).
Where a delinquency petition alleges that an individual, prior to the individual's 18th birthday,
has committed an offense for which there is no statute of limitation pursuant to Section 15-3-5,
the term child also shall include the individual subject to the...
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26-17-102
Section 26-17-102 Definitions. In this chapter: (1) "Acknowledged father" means a
man who has established a father-child relationship under Article 3. (2) "Adjudicated
father" means a man who has been adjudicated by a court of competent jurisdiction to
be the father of a child. (3) "Alleged father" means a man who alleges himself to
be, or is alleged to be, the genetic father or a possible genetic father of a child, but whose
paternity has not been determined. The term does not include: (A) a presumed father; (B) a
man whose parental rights have been terminated or declared not to exist; or (C) a male donor
who donates in compliance with Section 26-17-702. (4) "Assisted reproduction" means
a method of causing pregnancy other than sexual intercourse. The term includes: (A) intrauterine
insemination; (B) donation of eggs; (C) donation of embryos; (D) in-vitro fertilization and
transfer of embryos; and (E) intracytoplasmic sperm injection. (5) "Child" means
an individual of any age whose...
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