31-8-17
Section 31-8-17 Proceedings as to pensions secured by misrepresentation. If it shall be ascertained
that any pensioner under this chapter secured the grant of her pension by misrepresentation,
either by herself or others, the name of such pensioner shall be stricken from the pension
roll of the state and the facts reported by the county department of human resources to the
grand jury of the county of the pensioner's residence for its consideration. (Code 1907, §2029;
Acts 1919, No. 409, p. 535; Code 1923, §2963; Code 1940, T. 60, §27.)...
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31-8-30
Section 31-8-30 Permanent state record of pensioners. The Commissioner of the State Department
of Human Resources shall have prepared records to be used as a permanent state record of pensions
in which shall be recorded, in alphabetical order according to county, the names of all pensioners,
together with a suitable column in which shall be entered promptly the date of death or other
cause for the discontinuance of the pension. Such record shall be kept up to date by the prompt
entry thereon of all new names, with the date of granting of the application, and when payment
to any pensioner shall cease, the reason therefor shall be stated of record. (Code 1907, §2018;
Acts 1919, No. 409, p. 535; Code 1923, §2951; Code 1940, T. 60, §4.)...
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31-8-25
Section 31-8-25 Transfer or discount of pension claims or warrants. No person shall purchase
or receive a transfer of any pension or warrant issued or to be issued under this chapter
before the date provided for issuing warrants provided in this chapter, unless in writing
transferred for face value or for supplies of merchandise, or unless discounted at nothing
more than the legal rate of interest, which shall be stated in the instrument of transfer,
and a copy of such transfer must be made and filed with the county department of human resources
to be returned with a receipt to the State Department of Human Resources. (Code 1907, §2033;
Acts 1919, No. 409, p. 535; Code 1923, §2964; Code 1940, T. 60, §36.)...
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40-5-23
Section 40-5-23 List of insolvents and list of errors in assessments - Reports; publication;
advertisement costs. The tax collector shall in each year report on oath to the Department
of Revenue at Montgomery, and to the county commission at the June meeting thereof, a list
on a form prescribed by the Department of Revenue of the persons from whom the taxes assessed
against them cannot be collected, with the amount of taxes, state and county assessed against
each, which shall be termed "list of insolvents," and a list of such persons as
have been overassessed or wrongfully assessed, with the taxes, state and county assessed against
each, which shall be termed "list of errors in assessments," and any taxes which
may be in litigation, in order that the same may be passed upon and determined by the commission.
The tax collector shall cause the said "list of insolvents" to be published twice
during the month of July following the submission thereof at the first regular meeting in
June of...
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12-19-90
Section 12-19-90 Judge of probate - Schedule of fees. (a) The following fees for service provided
by the probate offices shall be charged and paid into the county treasury or to the judge
of probate as may be authorized or required by law: (1) Probate of will of not more than five
pages, whether contested or not, with three certified copies of letters and including final
settlement when not more than 10 pages. An additional charge of $3.00 per page for wills over
five pages in length and for final settlements in excess of 10 pages in length shall be made
..... $45.00 (2) Grant of letters of administration with three certified copies of letters
of administration and including final settlement when not more than 10 pages (when over 10
pages an additional charge of $3.00 per page) ..... 45.00 (3) Grant of letters of guardianship
or conservatorship, three certified copies ..... 20.00 (4) Partial or final settlement of
guardianship or conservatorship ..... 15.00 (5) Each additional...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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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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38-2-3
Section 38-2-3 Commissioner of State Department of Human Resources; other personnel. (a) The
chief executive officer of the State Department of Human Resources shall be known as the Commissioner
of the State Department of Human Resources. (b) It shall be the duty of the state board to
appoint the commissioner who shall serve at its pleasure. He shall be appointed on the basis
of education, ability and experience in the administration of public welfare and without regard
to residence or political affiliation and the state board shall set the salary of the commissioner.
The commissioner shall be the executive and administrative officer of the state department
and shall exercise all the rights, powers, duties and authority vested in the state department.
The state board, in conference with the commissioner, shall be responsible for the adoption
of policies, rules and regulations for its government and for the government of the state
department. All administrative and executive duties and...
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31-8-4
Section 31-8-4 Certain persons not to be placed on pension roll. The State Department of Human
Resources shall not place on the pension rolls of the state the name of the widow of any person
or persons who served only in the state troops, state militia, or home guard. (Acts 1919,
No. 409, p. 535; Code 1923, §2970; Code 1940, T. 60, §11.)...
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31-8-7
Section 31-8-7 Application for placement on pension roll. The widow of any Confederate soldier
or sailor, deeming herself entitled to the benefits of this chapter, shall file with the county
department of human resources of the county of which she is a bona fide resident, her application
in writing, sworn to before some officer authorized to administer oaths, on blanks furnished
by the county department of human resources, such blanks conforming substantially to the requirements
set forth in Section 31-8-2. The application shall show the name of the deceased husband and
the date of his death, his company and regiment, the date of the widow's marriage, her age
at the time of making the application, and whether application has been made before and rejected
or her name dropped from the pension roll before, and if so, when and the reason assigned.
(Code 1907, §2008; Acts 1919, No. 409, p. 535; Code 1923, §2944; Code 1940, T. 60, §15.)...

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