40-15-5
Section 40-15-5 Amended return showing change in federal tax. In the event that the federal
authorities shall, after the filing of the return with the Department of Revenue, increase
or decrease the amount of the federal estate taxes as a result of appeal or otherwise, an
amended return shall be filed with the Department of Revenue showing all the changes made
in the original return and the amount of final increase or decrease in the federal estate
tax. If the amended return shall show an increase in the amount of the federal estate tax,
the Department of Revenue shall assess against and there shall be payable in respect to said
estate any deficiency in the tax theretofore paid or assessed. If the amended return shall
show a decrease in the federal estate taxes, the Department of Revenue, on receipt of an appropriate
certificate of refund, abatement or recovery, shall forthwith certify the amount of such refund
found to be due to such estate to the Comptroller, who, upon receipt of...
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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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12-21-300
Section 12-21-300 Offering of certificate of analysis in lieu of testimony. (a) In any criminal
case, or juvenile or family court case which is of a criminal nature, the prosecuting authority
may offer a certificate of analysis as described below, in lieu of direct testimony. The court
shall receive as evidence the certificate of analysis from any of the following: (1) A person
performing an analysis or examination in any laboratory operated by the Alabama Department
of Forensic Sciences or authorized by the department to conduct an analysis or examination
of the type performed. (2) A person performing an analysis or examination in any criminalistics
laboratory established pursuant to federal law. (b) To be admissible pursuant to this section,
a certificate of analysis shall contain all of the following: (1) The date and time the evidence
was delivered to the facility. (2) The name of the person making the delivery, and the name
of the person receiving the delivery. (3) A brief...
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22-20-5
Section 22-20-5 Regulations for establishments handling food and providing public accommodations.
(a) The State Committee on Public Health shall, as conditions demand, adopt and promulgate
regulations for the construction, maintenance and operation of all establishments, and their
immediate surroundings, in which foods or beverages intended for sale for human consumption
are made, prepared, processed, displayed for sale in an unpackaged state or served and for
the construction, maintenance and operation of hotels, inns, taverns, motels, tourist courts,
tourist homes, trailer courts or any place where sleeping accommodations for transients, tourists
or vacationists are advertised for sale, as well as regulations for the construction, maintenance
and operation of exhibition-ground food concessions, poultry slaughterhouses and animal slaughterhouses,
and their surroundings; except, that the authority hereby vested shall not include the authority
to conduct meat and poultry slaughter and...
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31-2-38
Section 31-2-38 When officers, enlisted men, etc., deemed to be "in the active military
or naval service of the state." The armed forces of the state ordered into the service
of the state for the enforcement of the law, the preservation of the peace, or for the security
of the rights and lives of citizens or protection of property in aid and relief of citizens
in disaster, or any similar duty, or any other service that the Governor may for specific
reasons so designate, shall be deemed to be in the active military or naval service of the
state. Officers, warrant officers, and enlisted personnel employed under orders of the Governor
or of the Adjutant General in recruiting, making tours of instruction, inspection of troops,
armories, storehouses, campsites, rifle ranges, and military property, sitting on general,
special, and summary courts-martial and deck courts, boards of examination, courts of inquiry,
or boards of officers making and assisting in physical examinations shall be...
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31-2A-132
Section 31-2A-132 (Article 132.) Frauds against the government. Any person subject to this
code who does any of the following shall, upon conviction, be punished as a court-martial
may direct: (1) Knowing it to be false or fraudulent, makes any claim against the United States,
the state, or any officer thereof. (2) For the purpose of obtaining the approval, allowance,
or payment of any claim against the United States, the state, or any officer thereof makes
or uses any writing or other paper knowing it to contain any false or fraudulent statements,
makes any oath, affirmation, or certification to any fact or to any writing or other paper
knowing the oath, affirmation, or certification to be false, or forges or counterfeits any
signature upon any writing or other paper, or uses any such signature knowing it to be forged
or counterfeited. (3) Having charge, possession, custody, or control of any money, or other
property of the United States or the state, furnished or intended for the...
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34-8-6
Section 34-8-6 Prohibited acts; penalties; cease and desist orders. (a) Any person, firm, or
corporation not being duly authorized who shall engage in the business of general contracting
in this state, except as provided for in this chapter, and any person, firm, or corporation
presenting or attempting to file as its own the license certificate of another, or who shall
give false or forged evidence of any kind to the board, or to any member thereof, in obtaining
a certificate of license, or who falsely shall impersonate another, or who shall use an expired
or revoked certificate of license shall be deemed guilty of a Class A misdemeanor and for
each offense for which he or she is convicted shall be punished as provided by law. Furthermore,
any person including an owner, architect, engineer, construction manager, or private awarding
authority who considers a bid from anyone not properly licensed under this chapter shall be
deemed guilty of a Class B misdemeanor and shall for each...
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36-22-3
Section 36-22-3 Duties generally. (a) It shall be the duty of the sheriff: (1) To execute and
return the process and orders of the courts of record of this state and of officers of competent
authority with due diligence when delivered to him or her for that purpose, according to law.
(2) To attend upon the circuit courts and district courts held in his or her county when in
session and the courts of probate, when required by the judge of probate, and to obey the
lawful orders and directions of such courts. (3) To, three days before each session of the
circuit court in his or her county, render to the county treasury or custodian of county funds
a statement in writing and on oath of the moneys received by him or her for the county, specifying
the amount received in each case, from whom and pay the amount to the county treasurer or
custodian of county funds. (4) To, with the assistance of deputies as necessary, ferret out
crime, apprehend and arrest criminals and, insofar as within their...
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4-7-2
Section 4-7-2 City may pay awards and costs of condemnation proceedings by federal government.
Should the governing body of any city which has been requested by the United States to furnish
the site for an aircraft control and warning station and the federal authorities deem it best
to condemn the needed land in the name of the United States of America under the power of
eminent domain vested in the federal government, then such city is authorized to pay any awards
made to the owners of such property so taken for use as an aircraft control and warning station
and all court costs incurred in connection with the condemnation proceedings to the same extent
that they could pay such costs if the condemnation had been filed in the name of the city.
(Acts 1955, No. 56, p. 288, §2.)...
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11-47-216
Section 11-47-216 Certificate of incorporation of authorities - Form; execution and acknowledgment;
filing with probate judge; recordation by probate judge; amendment. (a) Within 40 days following
the adoption of the most recent authorizing resolution, the applicants shall proceed to incorporate
an authority by filing for record in the office of the judge of probate of the county in which
the principal office of the authority is to be located a certificate of incorporation which
shall comply in form and substance with the requirements of this article and which shall be
in the form and executed in the manner provided in this article and shall also be in the form
theretofore approved by the governing body of each authorizing subdivision. (b) The certificate
of incorporation of the authority shall be signed and acknowledged by the incorporators before
an officer authorized by the laws of the state to take acknowledgment to deeds. When the certificate
of incorporation is filed for...
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