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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11-65-1
Section 11-65-1 Legislative declarations and findings. The Legislature hereby finds and declares
as follows: (1) As the basis for enacting Act No. 84-131, the Legislature found and determined
that the conduct within Class 1 municipalities in the state of horse racing events and pari-mutuel
wagering thereon will generate additional revenues for governmental and charitable purposes,
provide additional jobs for the residents of the state and benefit the businesses related
to tourism and recreation within any such municipality and throughout the surrounding areas
of the state; it is desirable to permit the qualified voters of any Class 1 municipality to
determine through referendum whether horse racing and pari-mutuel wagering thereon will be
permitted in such municipality; and for each Class 1 municipality in which horse racing is
approved by the voters thereof, it is necessary and desirable to provide for the establishment
of a racing commission to regulate horse racing and pari-mutuel...
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15-8-150
Section 15-8-150 Contents; sufficiency; use of analogous forms. The forms of indictment set
forth in this section in all cases in which they are applicable, are sufficient, and analogous
forms may be used in other cases. (1) CAPTION, COMMENCEMENT AND CONCLUSION GENERALLY. The
State of Alabama,) Circuit court, ___ session, ___) 20___ The grand jury of said county charge
that, before the finding of this indictment, etc. (describing the offense as in the following
forms), against the peace and dignity of the State of Alabama. E.F.J.,District Attorney of
the ______ circuit. (2) ADVERTISING, ETC., UNREGISTERED SECURITIES. A. B. did, contrary to
law, and subsequent to the ____ day of ____, 20__, advertise (or otherwise describing the
unlawful act) in this state for the purpose of inducing or securing subscriptions to or sales
of the capital stock of the X. Y. company (or otherwise describing the security so advertised),
which said stock (or other security) had not then...
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30-3D-605
Section 30-3D-605 Notice of registration of order. (a) When a support order or income-withholding
order issued in another state or a foreign support order is registered, the registering tribunal
of this state shall notify the nonregistering party. The notice must be accompanied by a copy
of the registered order and the documents and relevant information accompanying the order.
(b) A notice must inform the nonregistering party: (1) that a registered support order is
enforceable as of the date of registration in the same manner as an order issued by a tribunal
of this state; (2) that a hearing to contest the validity or enforcement of the registered
order must be requested within 30 days after notice unless the registered order is under Section
30-3D-707; (3) that failure to contest the validity or enforcement of the registered order
in a timely manner will result in confirmation of the order and enforcement of the order and
the alleged arrearages; and (4) of the amount of any alleged...
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30-3D-611
Section 30-3D-611 Modification of child-support order of another state. (a) If Section 30-3D-613
does not apply, upon petition a tribunal of this state may modify a child-support order issued
in another state which is registered in this state if, after notice and hearing, the tribunal
finds that: (1) the following requirements are met: (A) neither the child, nor the obligee
who is an individual, nor the obligor resides in the issuing state; (B) a petitioner who is
a nonresident of this state seeks modification; and (C) the respondent is subject to the personal
jurisdiction of the tribunal of this state; or (2) this state is the residence of the child,
or a party who is an individual is subject to the personal jurisdiction of the tribunal of
this state, and all of the parties who are individuals have filed consents in a record in
the issuing tribunal for a tribunal of this state to modify the support order and assume continuing,
exclusive jurisdiction. (b) Modification of a registered...
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30-3D-616
Section 30-3D-616 Procedure to register child-support order of foreign country for modification.
A party or support enforcement agency seeking to modify, or to modify and enforce, a foreign
child-support order not under the Convention may register that order in this state under Sections
30-3D-601 through 30-3D-608 if the order has not been registered. A petition for modification
may be filed at the same time as a request for registration, or at another time. The petition
must specify the grounds for modification. (Act 2015-284, §1.)...
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30-3D-208
Section 30-3D-208 Child-support orders for two or more obligees. In responding to registrations
or petitions for enforcement of two or more child-support orders in effect at the same time
with regard to the same obligor and different individual obligees, at least one of which was
issued by a tribunal of another state or a foreign country, a tribunal of this state shall
enforce those orders in the same manner as if the orders had been issued by a tribunal of
this state. (Act 2015-284, §1.)...
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6-9-253
Section 6-9-253 Recognition of foreign-country judgments. (a) Except as otherwise provided
in subsections (b) and (c), a court of this state shall recognize a foreign-country judgment
to which this article applies. (b) A court of this state shall not recognize a foreign-country
judgment if: (1) the judgment was rendered under a judicial system that does not provide impartial
tribunals or procedures compatible with the requirements of due process of law; (2) the foreign
court did not have personal jurisdiction over the defendant; or (3) the foreign court did
not have jurisdiction over the subject matter. (c) A court of this state need not recognize
a foreign-country judgment if: (1) the defendant in the proceeding in the foreign court did
not receive notice of the proceeding in sufficient time to enable the defendant to defend;
(2) the judgment was obtained by fraud that deprived the losing party of an adequate opportunity
to present its case; (3) the judgment or the claim for relief on...
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26-2B-103
Section 26-2B-103 International application of act. (a) A court of this state, by written order,
may treat a foreign country as if it were a state of the United States for the purpose of
applying this article and Articles 2, 3, and 5. (b) Except as otherwise provided in subsection
(c), a guardianship or conservatorship determination made in a foreign country under factual
circumstances in substantial conformity with the jurisdictional standards of this chapter
shall be recognized and enforced under Article 3. (c) A court of this state need not apply
this chapter if the guardianship or conservatorship law of a foreign country violates fundamental
principles of human rights. (Act 2010-500, p. 782, §1.)...
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30-3D-202
Section 30-3D-202 Duration of personal jurisdiction. Personal jurisdiction acquired by a tribunal
of this state in a proceeding under this chapter or other law of this state relating to a
support order continues as long as a tribunal of this state has continuing, exclusive jurisdiction
to modify its order or continuing jurisdiction to enforce its order as provided by Sections
30-3D-205, 30-3D-206, and 30-3D-211. (Act 2015-284, §1.)...
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