34-1-14
Section 34-1-14 Hearings; judicial review. (a) Commencement of proceeding. The board may initiate proceedings under this chapter either on its own motion or on the complaint of any person. (b) Notice; service and contents. A written notice stating the nature of the charge or charges against the accused and the time and place of the hearing before the board on such charges shall be served on the accused not less than 30 days prior to the date of said hearing either personally or by mailing a copy thereof by registered or certified mail to the address of the accused last known to the board. (c) Failure to appear. If, after having been served with the notice of hearing as provided for herein, the accused fails to appear at said hearing and defend, the board may proceed to hear evidence against him or her and may enter such order as shall be justified by the evidence, which order shall be final unless he or she petitions for a review thereof as provided herein; provided, that within 30...
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34-13-120
Section 34-13-120 License required; crematory requirements; application and inspection; records; violations; rulemaking authority. (a) No person, firm, corporation, association, entity, or funeral establishment, or branch thereof, may operate a crematory for the purpose of cremating dead human bodies, unless licensed by the board as a funeral establishment and the crematory being registered with the board and inspected by the board before any cremations of human remains are performed. (b) A crematory shall satisfy all of the following requirements and have the following minimum equipment, facilities, and personnel: (1) Registered with the board. (2) Inspected by the board before performing any cremations. (3) Fixed on the premises of a funeral establishment. For the purposes of this subdivision, fixed means permanently attached to the real property where the establishment is situated. (4) Owned by the same individual, partnership, or corporation as the funeral establishment. (5) Under...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-13-120.htm - 7K - Match Info - Similar pages
34-27-31
appeals in connection with the judgment, file a verified claim in the court in which the judgment was entered and, on 10 days' written notice to the commission, may apply to the court for an order directing payment out of the Recovery Fund of the amount unpaid on the judgment. (4) The court shall proceed on the application immediately and, on hearing, the aggrieved person shall be required to show each of the following: a. He or she is not the spouse, child, or parent of the debtor, or the personal representative of the spouse, child, or parent. b. He or she has obtained a judgment, as described in subdivision (e)(3), stating the amount of the judgment and the amount owing on the judgment at the date of the application, and, that in the action, he or she had joined any and all bonding companies which issued corporate surety bonds to the judgment debtor as principal and all other necessary parties. c. The following items, if recovered by him or her, have been applied to the actual...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-27-31.htm - 10K - Match Info - Similar pages
40-29-73
Section 40-29-73 Failure to collect and pay over tax, or attempt to evade or defeat tax. (a) General rule. Any person required to collect, truthfully account for, and/or pay over any tax imposed by Sections 40-17-2, 40-17-220, 40-18-71, 40-21-82, 40-23-2, 40-23-61, 40-26-1 and any other local sales, use, and gross receipts taxes collected by the state Department of Revenue who willfully fails to collect such tax, or truthfully account for, and/or pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable for a penalty up to the total amount of the tax evaded, or not collected, or not accounted for and paid over. (b) Extension of period of collection where bond is filed. (1) IN GENERAL. If, within 30 days after the day on which notice and demand of any penalty under subsection (a) is made against any person, such person: a. Pays an amount which is not less than the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-73.htm - 3K - Match Info - Similar pages
40-2A-11.1
Section 40-2A-11.1 Civil penalties for unethical tax preparation conduct. (a) For purposes of the individual income tax imposed by Chapter 18, if there is an understatement of liability on a return that would cause a tax return preparer to be subject to the penalties imposed by 26 U.S.C. §6694, except §6694(c), §6700, or §6701, and if any of the failures enumerated in 26 U.S.C. §6695, except §6695(e) and (g), occurs, the department may impose upon the tax return preparer a penalty in accordance with 26 U.S.C. §§6694(a), (b), (d), (e), and (f); §§6695(a), (b), (c), (d), and (f); §§6696(a) and (c), §6700, and §6701, as in effect from time to time. (b) For purposes of this section: (1) "Subject to this title" shall be substituted for references in the specified federal statutes to "imposed by subtitle A." (2) "Commissioner" will be substituted for references in the specified federal statutes to "secretary." (3) References in these federal statutes to federal district courts...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-11.1.htm - 7K - Match Info - Similar pages
40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements; taxpayer notification. (a) The Department of Revenue, a governing body of a self-administered county or municipality, or an agent of such a municipality or county may not conduct an examination of a taxpayer's books and records for compliance with applicable sales, use, rental, or lodgings tax laws except in accordance with this section and with the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act. (b) Additional sales, use, rental, or lodgings tax may be assessed by the Department of Revenue, a governing body of a self-administered county or municipality, or an agent of such a municipality or county within any applicable period allowed pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously been entered by the Department of Revenue, a governing body of a self-administered county or municipality, or an agent of such a municipality...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-13.htm - 9K - Match Info - Similar pages
45-37A-100.05
Section 45-37A-100.05 Administrative hearings; contesting liability; fines and costs; affirmative defenses. (a) An administrative hearing officer appointed by the mayor of the city is vested with the power and jurisdiction to conduct administrative hearings of civil violations provided for in this article. (b) A person who receives a notice of violation may contest the imposition of the fine by submitting a request for an administrative hearing of the civil violation, in writing, within 15 days of the 10th day after the date the notice of violation is mailed. Upon receipt of a timely request, the city or its designee shall notify the person of the date and time of the administrative hearing by United States mail. (c) Failure to pay a fine or to contest liability in a timely manner is an admission of liability in the full amount of the fine assessed in the notice of violation. (d) Any fine imposed pursuant to this article shall not be collected if, after a hearing, the administrative...
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6-10-38
of the plaintiff accompanied by an offer in writing to purchase the same for an amount exceeding $5,000 (or if a husband and wife have both claimed the exemption to which each is entitled, $10,000), which offer must state the amount and, at the election of the defendant, shall be binding on the plaintiff. (c) When a sale is made under subsection (b) of this section and any defendant dies before receiving their $5,000 standing in lieu of the homestead, the same shall be paid to his or her personal representative, who shall receive and hold it subject to the homestead rights of the defendant's surviving spouse and minor child or children, or either, if there be such; but, if there be none such, the personal representative shall first apply the same to the payment of the demand for the enforcement of which the process issued, and the balance he shall administer as personal assets of the estate. (Code 1876, §2832; Code 1886, §§2534-2536; Code 1896, §§2060-2062; Code 1907,...
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6-6-78
Section 6-6-78 Order for receipt of sale proceeds by plaintiff pending action upon executing refunding bond; notice of and hearing on motion therefor; forfeiture of bond; payment to defendant. (a) When property levied on under an attachment has been sold pending the action, on motion of the plaintiff, the judge of the court to which the attachment is returnable must, at any time after 30 days from the levy, make and cause to be entered upon the minutes of the court an order directing the officer having in his hands the proceeds of sale, after reserving an amount to be fixed in the order to cover the probable costs and charges in the case, to pay over to the plaintiff, or his attorney, the balance of such proceeds not exceeding the amount of the plaintiff's demand, to be stated in the order, upon his giving bond in double the amount of the money to be paid over, payable to the defendant with sufficient surety to be approved by such officer and with condition that if he is cast in the...
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2-17-19
Section 2-17-19 Condemnation proceedings generally; disposition of condemned animals or articles; payment of costs, fees and expenses, etc. (a) Any carcass, part of a carcass, meat or meat food product or poultry food product of any of the animals or birds subject to inspection under this chapter or any such animal or bird that is dead, dying, disabled or diseased that is being transported in intrastate commerce or is held for sale in this state after such transportation and that is or has been prepared, sold, transported or otherwise distributed or offered or received for distribution in violation of this chapter or is capable of use as human food and is adulterated or misbranded or in any other way is in violation of this chapter shall be liable to be proceeded against and seized and condemned at any time by writ of attachment for condemnation in any proper court as provided in Section 2-17-30 within the jurisdiction of which the article or animal is found. Such writ of attachment...
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