30-3-161
Section 30-3-161 Definitions. As used in this article, the following words and phrases shall
have the following meanings, unless the context requires a different definition: (1) CHANGE
OF PRINCIPAL RESIDENCE. A change of the residence of a child whose custody has been determined
by a prior court order, whether or not accompanied by a change of the residence of a person
entitled to custody of the child, with the intent that such change shall be permanent in nature
and not amounting to a temporary absence of the child from his or her principal residence.
(2) CHILD. A minor child as defined by subdivision (2) of Section 30-3B-102. As used in this
article, the term may include the singular and the plural. (3) CHILD CUSTODY DETERMINATION.
A judgment, decree, or other order of a court providing for the legal custody, physical custody,
or visitation with respect to a child. The term includes a permanent, temporary, initial,
and modification order. The term does not include an order relating...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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30-3D-205
Section 30-3D-205 Continuing, exclusive jurisdiction to modify child-support order. (a) A tribunal
of this state that has issued a child-support order consistent with the law of this state
has and shall exercise continuing, exclusive jurisdiction to modify its child-support order
if the order is the controlling order and: (1) at the time of the filing of a request for
modification this state is the residence of the obligor, the individual obligee, or the child
for whose benefit the support order is issued; or (2) even if this state is not the residence
of the obligor, the individual obligee, or the child for whose benefit the support order is
issued, the parties consent in a record or in open court that the tribunal of this state may
continue to exercise jurisdiction to modify its order. (b) A tribunal of this state that has
issued a child-support order consistent with the law of this state may not exercise continuing,
exclusive jurisdiction to modify the order if: (1) all of the...
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7-1-201
Section 7-1-201 General definitions. (a) [Reserved]. (b) Subject to additional definitions
contained in the subsequent articles of this title which are applicable to specific articles
or parts thereof, and unless the context otherwise requires, in this title: (1) "Action,"
in the sense of a judicial proceeding, includes recoupment, counterclaim, set-off, suit in
equity, and any other proceeding in which rights are determined. (2) "Aggrieved party"
means a party entitled to pursue a remedy. (3) "Agreement," as distinguished from
"contract," means the bargain of the parties in fact, as found in their language
or inferred from other circumstances, including course of performance, course of dealing,
or usage of trade as provided in Section 7-1-303. (4) "Bank" means a person engaged
in the business of banking and includes a savings bank, savings and loan association, credit
union, and trust company. (5) "Bearer" means a person in possession of a negotiable
instrument, document of title, or...
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30-3A-613
Section 30-3A-613 Jurisdiction to modify child-support order of another state when individual
parties reside in this state. Repealed by Act 2015-284 effective June 2, 2015. (Acts 1997,
No. 97-245, p. 398, §1.)...
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30-3D-615
Section 30-3D-615 Jurisdiction to modify child-support order of foreign country. (a) Except
as otherwise provided in Section 30-3D-711, if a foreign country lacks or refuses to exercise
jurisdiction to modify its child-support order pursuant to its laws, a tribunal of this state
may assume jurisdiction to modify the child-support order and bind all individuals subject
to the personal jurisdiction of the tribunal whether the consent to modification of a child-support
order otherwise required of the individual pursuant to Section 30-3D-611 has been given or
whether the individual seeking modification is a resident of this state or of the foreign
country. (b) An order issued by a tribunal of this state modifying a foreign child-support
order pursuant to this section is the controlling order. (Act 2015-284, §1.)...
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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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26-17-624
Section 26-17-624 Temporary order. (a) In a proceeding under this article, upon a motion by
a party the court shall issue a temporary order for support of a child if the order is appropriate
and the individual ordered to pay support is: (1) a presumed father of the child; (2) petitioning
to have his paternity adjudicated; (3) identified as the father through genetic testing under
Section 26-17-505; (4) an alleged father who has declined to submit to genetic testing; (5)
shown by clear and convincing evidence to be the father of the child; or (6) the mother of
the child. (b) A temporary order may include provisions for custody and visitation as provided
by other law of this state. (Act 2008-376, p. 666, §2.)...
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30-3D-316
Section 30-3D-316 Special rules of evidence and procedure. (a) The physical presence of a nonresident
party who is an individual in a tribunal of this state is not required for the establishment,
enforcement, or modification of a support order or the rendition of a judgment determining
parentage of a child. (b) An affidavit, a document substantially complying with federally
mandated forms, or a document incorporated by reference in any of them, which would not be
excluded under the hearsay rule if given in person, is admissible in evidence if given under
penalty of perjury by a party or witness residing outside this state. (c) A copy of the record
of child-support payments certified as a true copy of the original by the custodian of the
record may be forwarded to a responding tribunal. The copy is evidence of facts asserted in
it, and is admissible to show whether payments were made. (d) Copies of bills for testing
for parentage of a child, and for prenatal and postnatal health care of...
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30-3B-206
Section 30-3B-206 Simultaneous proceedings. (a) Except as otherwise provided in Section 30-3B-204,
a court of this state may not exercise its jurisdiction under this article if, at the time
of the commencement of the proceeding, a proceeding concerning the custody of the child has
been commenced in a court of another state having jurisdiction substantially in conformity
with this chapter, unless the proceeding has been terminated or is stayed by the court of
the other state because a court of this state is a more convenient forum under Section 30-3B-207.
(b) Except as otherwise provided in Section 30-3B-204, a court of this state, before hearing
a child custody proceeding, shall examine the court documents and other information supplied
by the parties pursuant to Section 30-3B-209. If the court determines that a child custody
proceeding has been commenced in a court in another state having jurisdiction substantially
in accordance with this chapter, the court of this state shall stay...
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