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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32-5A-90
Section 32-5A-90 Driving on divided highways. Whenever any highway has been divided into two
or more roadways by leaving an intervening space or by a physical barrier or clearly indicated
dividing section so construed as to impede vehicular traffic, every vehicle shall be driven
only upon the right-hand roadway unless directed or permitted to use another roadway by official
traffic-control devices or police officers. No vehicle shall be driven over, across, or within
any such dividing space, barrier or section, except through an opening in such physical barrier
or dividing section or space or at a cross-over or intersection as established, unless specifically
prohibited by public authority. (Acts 1980, No. 80-434, p. 604, §3-111.)...
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32-5A-51
Section 32-5A-51 Limitations on backing. (a) The driver of a vehicle shall not back the same
unless such movement can be made with safety and without interfering with other traffic. (b)
The driver of a vehicle shall not back the same upon any shoulder or roadway of any controlled-access
highway. (Acts 1980, No. 80-434, p. 604, §11-102.)...
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32-5-113
Section 32-5-113 Duty of driver on approach of authorized emergency vehicles. (a) Upon the
immediate approach of an authorized emergency vehicle equipped with at least one lighted lamp
and audible signal as is required by law, the driver of every other vehicle shall immediately
drive to a position parallel to, and as close as possible to, the right-hand edge or curb
of the roadway clear of any intersection and shall stop and remain in such position until
the authorized emergency vehicle has passed, except when otherwise directed by a police officer.
(b) It shall be unlawful for the driver of any vehicle, except when traveling on official
business relative to the emergency, to follow an authorized emergency vehicle answering an
emergency call closer than 500 feet. (c) Violations of this section shall be punished as provided
in Section 32-5-312. (Acts 1927, No. 347, p. 348; Code 1940, T. 36, §20; Acts 1949, No. 517,
p. 754; Acts 1966, Ex. Sess., No. 432, p. 578.)...
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32-5-72
Section 32-5-72 Limitations of backing. (a) The driver of a vehicle shall not back the same
unless it shall reasonably appear that such a movement can be made with safety and without
interfering with other traffic. (b) The driver of a vehicle shall not back the same upon any
shoulder or roadway of any controlled-access highway. (Acts 1975, No. 1203, p. 2382, §1.)...

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32-5A-88
Section 32-5A-88 Driving on roadways laned for traffic. Whenever any roadway has been divided
into two or more clearly marked lanes for traffic the following rules in addition to all others
consistent herewith shall apply: (1) A vehicle shall be driven as nearly as practicable entirely
within a single lane and shall not be moved from such lane until the driver has first ascertained
that such movement can be made with safety. (2) Upon a roadway which is divided into three
lanes and provides for two-way movement of traffic, a vehicle shall not be driven in the center
lane except when overtaking and passing another vehicle traveling in the same direction when
such center lane is clear of traffic within a safe distance, or in preparation for making
a left turn or where such center lane is at the time allocated exclusively to traffic moving
in the same direction that the vehicle is proceeding and such allocation is designated by
official traffic-control devices. (3) Official traffic-control...
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32-5C-2
Section 32-5C-2 Prohibitions against operation of motor vehicle under conditions which reduce
light transmission. Except as provided in this chapter, a person shall not operate a motor
vehicle registered in this state under either of the following conditions: (1) With material
or glazing applied or affixed to the front windshield which reduces light transmission through
the front windshield. (2) With material or glazing applied or affixed to the rear windshield
or the side or door windows which reduce light transmission through the rear windshield or
side windows to less than 32 percent or increase light reflectance to more than 20 percent,
with a measurement tolerance of at least 3 percent. The light transmission shall be measured
with a device or instrument capable of measuring light transmission before a person may be
charged with a violation of this section, and the officer shall be equipped with such a meter
before stopping the driver. (Acts 1996, No. 96-534, p. 746, §2.)...
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32-5A-131
Section 32-5A-131 Turning on curve or crest of grade prohibited. (a) The driver of any vehicle
shall not turn such vehicle so as to proceed in the opposite direction unless such movement
can be made in safety and without interfering with other traffic. (b) No vehicle shall be
turned so as to proceed in the opposite direction upon any curve, or upon the approach to
or near the crest of a grade, where such vehicle cannot be seen by the driver of any other
vehicle approaching from either direction within 500 feet. (Acts 1980, No. 80-434, p. 604,
§6-102.)...
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32-5A-283
Section 32-5A-283 Unlawful for person to use bicycle under certain conditions. It is unlawful
for any person to use a bicycle on a public roadway, public bicycle path, other public rights-of-way,
state, city, or county public park under any one of the following conditions: (1) For any
person under the age of 16 years to operate or be a passenger on a bicycle unless at all times
the person wears a protective bicycle helmet of good fit, fastened securely upon the head
with the straps of the helmet. (2) For any person to operate a bicycle with a passenger who
weighs less than 40 pounds or is less than 40 inches in height unless the passenger is properly
seated in and adequately secured in a restraining seat. (3) For any parent or legal guardian
of a person under the age of 16 years to knowingly permit the person to operate or be a passenger
on a bicycle in violation of subdivision (1) or (2). (Acts 1995, No. 95-198, p. 306, §4.)...

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8-33-5
Section 8-33-5 Conditions for warrantors. (a) No vehicle protection product shall be sold or
offered for sale in this state unless the warrantor meets one of the conditions in subsection
(b) or (c) in order to ensure adequate performance under the warranty. No other financial
security requirements or financial standards for warrantors shall be required. (b) The vehicle
protection product warrantor is insured under a warranty reimbursement insurance policy issued
by an insurer authorized to do business in this state which provides that: (1) The insurer
will pay to, or on behalf of, the warrantor 100 percent of all sums that the warrantor is
legally obligated to pay according to the warrantor's contractual obligations under the warrantor's
vehicle protection product warranty. (2) A true and correct copy of the warranty reimbursement
insurance policy has been filed with the commissioner by the warrantor. (3) The policy contains
the provision required in Section 8-33-6. (c)(1) The vehicle...
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