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40-15-7
Section 40-15-7 Nonresident decedents. (a) Except as herein otherwise provided, all of the
provisions of this chapter shall be applicable to so much of the estates of nonresident decedents
as is subject to estate tax under the act of Congress in effect at the time of the death of
decedent as consists of real estate or tangible personal property located within this state
or other items of property or interest therein lawfully subject to the imposition of an estate
tax by the State of Alabama. (b) In assessing the tax upon any real estate or tangible property
located within this state belonging to the estate of a nonresident decedent, which shall pass
by will, devise or by the laws of intestacy, the Department of Revenue shall determine the
tax due to be such proportion of the federal estate tax as would be leviable upon an estate
of similar taxable net value, less that proportion of any exemption to which the estate is
entitled, which the actual value of the real estate and tangible...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15-7.htm - 9K - Match Info - Similar pages
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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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
41-15B-2.2
Section 41-15B-2.2 Allocation of trust fund revenues. (a) For each fiscal year, beginning October
1, 1999, contingent upon the Children First Trust Fund receiving tobacco revenues and upon
appropriation by the Legislature, an amount of up to and including two hundred twenty-five
thousand dollars ($225,000), or equivalent percentage of the total fund, shall be designated
for the administration of the fund by the council and the Commissioner of Children's Affairs.
(b) For the each fiscal year, beginning October 1, 1999, contingent upon the Children First
Trust Fund receiving tobacco revenues, the remainder of the Children First Trust Fund, in
the amounts provided for in Section 41-15B-2.1, shall be allocated as follows: (1) Ten percent
of the fund shall be allocated to the Department of Public Health for distribution to one
or more of the following: a. The Children's Health Insurance Program. b. Programs for tobacco
control among children with the purpose being to reduce the consumption...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-15B-2.2.htm - 22K - Match Info - Similar pages
11-44B-11
Section 11-44B-11 City clerk, finance director, revenue director, city attorney, assistant
city attorneys, and city department heads continued in office; powers and duties; claims against
city; financial records; warrants; deposit of public money; payment of moneys due municipality;
office space, supplies, and other support. (a) If the city clerk of any city which adopts
the mayor-council form of government as herein provided holds office subject to any civil
service or merit system, such clerk shall continue to be the city clerk under the mayor-council
form of government of such city and his successors shall be selected and hold office subject
to the provisions of such civil service or merit system. The city clerk shall attend the meetings
of the council and keep a record of its proceedings. He shall have the custody of the rules,
ordinances and resolutions of the council and shall keep a record of them when adopted by
the council. He shall also have the custody of the city seal....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-44B-11.htm - 9K - Match Info - Similar pages
32-5-31
Section 32-5-31 Local traffic-control devices. (a) Local authorities in their respective jurisdictions
shall place and maintain such traffic-control devices upon highways under their jurisdiction
as they may deem necessary to indicate and carry out the provisions of this chapter or local
traffic ordinances or to regulate, warn, or guide traffic. (b) Repealed by Acts 1980, No.
80-434, §15-106. (Acts 1927, No. 347, p. 348; Code 1940, T. 36, §48; Acts 1949, No. 517,
p. 754, §14; Acts 1976, No. 355, p. 399.)...
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32-5A-210
Section 32-5A-210 Pedestrian obedience to traffic-control devices and traffic regulations.
(a) A pedestrian shall obey the instructions of any official traffic-control device specifically
applicable to him or her, unless otherwise directed by a police officer. (b) Pedestrians shall
be subject to traffic and pedestrian control signals as provided in Sections 32-5A-32 and
32-5A-33. (c) At all other places, pedestrians shall be accorded the privileges and shall
be subject to the restrictions stated in this chapter. (Acts 1980, No. 80-434, p. 604, §5-101.)...
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32-5A-30
Section 32-5A-30 Uniform marking of highways and erection of traffic-control devices. (a) The
Department of Transportation is authorized to classify, designate, and mark both interstate
and intrastate highways lying within the boundaries of this state. (b) The Department of Transportation
shall adopt a manual and specifications for a uniform system of traffic-control devices consistent
with the provisions of this chapter and other state laws for use upon highways within this
state. Such uniform system shall correlate with and so far as possible conform to the system
set forth in the most recent edition of the Manual on Uniform Traffic-Control Devices for
Streets and Highways and other standards issued or endorsed by the federal highway administrator.
(c) No local authority shall place or maintain any traffic-control device upon any highway
under the jurisdiction of the Department of Transportation except by the latter's permission.
(Acts 1980, No. 80-434, p. 604, §2-100.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-5A-30.htm - 1K - Match Info - Similar pages
32-5-2
Section 32-5-2 Regulation of use of real property by owner; owner to erect and maintain traffic-control
devices. Nothing in this chapter shall be so construed as to prevent the owner of real property
used in public for purposes of vehicular travel by permission of the owner and not as matter
of right, from prohibiting such use nor from requiring other or different or additional conditions
than those specified in this chapter or otherwise regulating such use as may seem best to
such owner. Provided, however, when the owner of real property allows the real property to
be used by the public for the purpose of vehicular travel, and/or as a quasi-public parking
lot for the use of customers, tenants, or employees of the property, the owner of the real
property shall erect and maintain all traffic-control devices thereon in strict accordance
with the rules and regulations in effect in the local jurisdiction and in conformance with
the Alabama Manual on Uniform Traffic-Control Devices and any...
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