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30-3-191
Section 30-3-191 Definitions. When used in Sections 30-3-191 to 30-3-199, inclusive, the following
words shall have the following meanings: (1) ACCOUNT. A demand deposit account, checking or
negotiable withdrawal order account, savings account, time deposit account, or money-market
mutual fund account. (2) BUSINESS DAY. A day on which state offices are open for regular business.
(3) COMMERCIAL DRIVER LICENSE. A license issued to an individual that authorizes the individual
to drive a motor vehicle as part of conducting business. (4) CONFIDENTIAL INFORMATION. Information
provided by a service applicant or recipient or obtained from other sources about him or her
which may be released only as required by court order or state or federal law. (5) COURT.
A court of competent jurisdiction or administrative agency having the authority to issue and
enforce support orders. (6) DATA MATCH. An automated process of matching specified information
from the financial records of financial institutions...
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40-5-25
Section 40-5-25 List of insolvents and list of errors in assessments - Certification of corrected
lists to Department of Revenue. Within 10 days after the meeting of the county commission
at which such allowances were made, the presiding officer of the commission must certify to
the Department of Revenue and the Comptroller separately the itemized list as ascertained
and allowed by the commission of insolvent taxes, errors in assessments and taxes in litigation,
showing in each instance the name of the taxpayer and the amount of state taxes and special
taxes charged against him and, in the case of taxes in litigation, showing also when and in
what court suit was brought; and if such lists are found to be correct and have been approved
by the Department of Revenue, the Comptroller must, upon the final settlement of the collector,
allow him credit for the amount of state taxes and special state taxes shown by such lists.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §211.)...
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43-8-292
that the taker of the property or interest has become finally ascertained and his interest
is indefeasibly vested. The disclaimer shall be filed in the probate court of the county in
which proceedings for the administration of the estate of the deceased owner or deceased donee
of the power have been commenced or, if they have not been commenced, in which they could
be commenced. A copy of the disclaimer shall be delivered in person or mailed by registered
or certified mail to any personal representative or other fiduciary of the decedent
or donee of the power. (b) Except as provided in subsection (c) of this section, if the property
or interest has devolved to the disclaimant under a nontestamentary instrument or contract,
the disclaimer shall be delivered or filed, as to a present interest, not later than nine
months after the effective date of the nontestamentary instrument or contract and, as to a
future interest, not later than nine months after the event determining...
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9-12-21
Section 9-12-21 "Natural oyster reef" defined. A natural oyster reef is declared
and defined as not less than one acre in continuous area of any bottoms of any bay, sound,
bayou, creek, inlet or any other body of salt or brackish water on which oysters grow naturally,
or have grown naturally, in quantity sufficient to warrant fishing for them with hand tongs
as a means of a livelihood within a period of five years next preceding the time at which
said matter may be presented for consideration and determination by the Director, Marine Resources
Division of the Department of Conservation and Natural Resources. But in no case shall an
oyster bed be declared or defined to be a natural oyster reef when such bed is located within
the limits where the owners of land fronting on such waters where oysters may be grown have
the right to create and have created, by artificial means such as planting oysters or oyster
shells or by any other means, culture grounds for the growth of oysters and have...
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9-12-4
Section 9-12-4 Proceedings as to violations of chapter - Jurisdiction. (a) Except as provided
in subsection (b), jurisdiction of an alleged violation of this chapter shall be in the district
court of the county where the offense is alleged to have been committed. (b)(1) For the purposes
of determining jurisdiction of violations of the marine resources law pursuant to this subsection,
the following line is established: The line shall be the centerline of the Mobile Ship Channel
as it is located in the Gulf of Mexico, southward to the last navigational buoy, commonly
referred to as the "Farewell Buoy," which is located at Latitude 30 degrees 07.490
minutes, Longitude 88 degrees 04.130 minutes, and extending due south from that point. (2)
If a violation of any marine resources law or regulation is alleged to have been committed
in the Gulf of Mexico within the waters of the state, the jurisdiction of the offense shall
be based on the global positioning system (GPS) location thereof and...
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12-15-502
Section 12-15-502 Referral of multiple needs child case to county team. After the filing of
a petition alleging that a child is delinquent, dependent, or in need of supervision, or after
the filing of a petition seeking mental commitment of a minor or child pursuant to Article
4, the juvenile court, on its own motion or motion of a party, may refer the above-referenced
child to the county team for recommendation if the petition alleged or evidence reveals to
the juvenile court that the child may be a multiple needs child. If the case involves a child
in need of supervision, or a status offender as defined in subdivision (4) of Section 12-15-201,
who is at imminent risk of being placed in the legal or physical custody of the Department
of Human Resources, the juvenile court shall refer the case to the county team. This referral
may occur prior to any hearing, or the juvenile court may suspend proceedings during the hearing
or prior to disposition to review the findings and...
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31-8-20
Section 31-8-20 Payment of pensions - Generally. All pensions to the widows of Confederate
soldiers and sailors are to be paid in monthly payments on the first day of each month by
warrant drawn on the Treasurer by the State Department of Human Resources in favor of each
and every pensioner for the amount due each pensioner as provided by law, payable out of the
moneys in the Treasury to the credit of the Confederate Pension Fund. (Acts 1939, No. 483,
p. 684; Code 1940, T. 60, §30.)...
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45-35-244.04
Section 45-35-244.04 Provisions of state use tax statutes applicable. (a) Unless otherwise
provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by Section 45-35-244.03 shall be subject to all definitions, exceptions,
proceedings, requirements, fines, punishments, and deductions that are applicable to the taxes
levied by the state use tax statutes except where inapplicable or where herein otherwise provided
including all provisions of the state use tax statutes for enforcement and collection of taxes.
(b) The tax imposed by this subpart shall constitute a debt due to Houston County as provided
by law. The tax, together with interest and penalties with respect thereto, shall constitute
and be secured by a lien upon the property of any person from whom the tax is due or who is
required to collect the tax. All revenue laws of this state which apply to the enforcement
of liens for license taxes due this state shall apply fully to the...
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6-6-457
Section 6-6-457 Proceedings on failure to appear and answer. If the garnishee fails to appear
and answer, a conditional judgment must be entered against him for the amount of the plaintiff's
claim, as ascertained by his judgment, to be made absolute unless he appears within 30 days
after notice of the conditional judgment issued by the clerk, to be served on him, as other
process, by the sheriff. If he fails to appear within the time required by the notice served
upon him or if two notices are returned "not found" by the sheriff of the county
in which the garnishment was executed, the judgment must be made absolute. (Code 1852, §2545;
Code 1867, §2973; Code 1876, §3298; Code 1886, §2980; Code 1896, §2195; Code 1907, §4324;
Code 1923, §8075; Code 1940, T. 7, §1019.)...
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11-51-67
Section 11-51-67 Proceedings for sale of land for payment of taxes - Entry in books of Department
of Revenue of municipal taxes due on property; amount for which property to be sold. The Department
of Revenue shall enter in the books caused to be prepared by said department under the provisions
and requirements of law, in regard to state and county taxes, the amount of municipal taxes
due on the property described in the books in the same manner and way as it is required to
enter the amount of state and county taxes due thereon, and in making sales of said property
the amount at which the property is sold shall not be less than the whole amount of taxes,
including such municipal taxes, interest, costs, and officer's fees as provided for and required
to be paid in the case of redemption of such land. (Acts 1931, No. 300, p. 337; Acts 1939,
No. 57, p. 67; Code 1940, T. 37, §725.)...
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