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

45-37-40.04
Section 45-37-40.04 License - Application; hearings; appeals; fees. (a) Every applicant for
a barbers license, apprentice barbers license, barber teacher license, scalp specialist license,
or a license to operate a barber shop or barbers college, or other like business, shall apply
therefor in writing on blanks prepared or furnished by the barbers commission. It shall be
accompanied by the recommendation of at least two barbers doing business in the county, not
related to the applicant, certifying that the applicant is of good reputation, is qualified
to practice the profession of barbering, and recommending that a license be granted. The application
shall be accompanied by the application fee hereinafter provided, and a certificate of a reputable
doctor certifying that the applicant has no communicable, contagious, or infectious disease.
Should the application not be approved, one-half the fee filed therewith shall be refunded
to the applicant and one-half thereof shall be retained by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-40.04.htm - 8K - Match Info - Similar pages

45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-242.05.htm - 9K - Match Info - Similar pages

16-46-9
Section 16-46-9 Review by State Board of Education; review by Circuit Court of Montgomery County.
Any person or school or private postsecondary institution aggrieved by the actions of the
Department of Postsecondary Education with respect to exemption, issuance, denial, deferral,
probation, suspension, or revocation of a license or permit provided for in Sections 16-46-3,
16-46-5, and 16-46-6, may file within 30 days a petition for review by the State Board of
Education. The aggrieved person, school, or institution shall then be entitled to a hearing
before the State Board of Education. The person, school, or institution may be represented
by counsel at the hearing. The aggrieved person, school, or institution may adduce evidence,
both oral and documentary, at such hearing and on official record if such hearing shall be
transcribed by a qualified court reporter. After the State Board of Education acts on the
petition for review, any person, school, or institution aggrieved by the State...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-46-9.htm - 3K - Match Info - Similar pages

37-14-13
Section 37-14-13 Judicial determination of legality, etc., of article - Hearing; entry of judgment;
appeals. At the time and place designated in said order, the judge of said circuit court shall
proceed to hear and determine all questions of law and of fact in said civil action, and he
shall make such order, or orders, as to the proceedings in said civil action as will best
preserve and protect the interests of all parties and to enable him to enter a final judgment
with the least possible delay. The final judgment shall find the facts specially and shall
state separately the judge's conclusions with regard to any and all legal issues raised with
regard to any of the provisions of this article and proposed purchase and sale of distribution
facilities and other transactions and restrictions under this article, together with other
matters raised in the complaint, and shall state the judge's conclusions of law thereon. Any
citizen of the state may appear in such proceedings, either...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-14-13.htm - 1K - Match Info - Similar pages

11-81-223
Section 11-81-223 Hearing and entry of judgment; appeals from judgment of circuit court. At
the time and place designated in said order, the judge of said circuit court shall proceed
to hear and determine all questions of law and of fact in said civil action, and he shall
make such orders as to the proceedings in said civil action and adjournments as will best
conserve the interests of all parties and enable him to enter a final judgment with the least
possible delay. The final judgment shall find the facts specially and shall state separately
the judge's conclusions of law thereon. Any taxpayer or citizen of each organizing subdivision
may appear in such proceedings either personally or by attorney, and any party thereto, whether
petitioner, defendant or intervenor, dissatisfied with the judgment of the court, may appeal
therefrom to the Alabama Supreme Court in accordance with the Alabama Rules of Appellate Procedure.
Such appeal shall take priority in the Supreme Court over all...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-81-223.htm - 1K - Match Info - Similar pages

6-6-753
Section 6-6-753 Hearing and determination; contents of judgment. At the time and place designated
in said order, the judge of said circuit court shall proceed to hear and determine all questions
of law and of fact in said case, and he shall make such orders as to the proceedings in said
case and adjournments as will best conserve the interests of all parties and enable him to
enter a judgment with the least possible delay. The judgment shall find the facts specially
and shall state separately the judge's conclusions of law thereon. Any taxpayer or citizen
of the unit may appear in such proceedings either personally or by attorney. (Acts 1935, No.
196, p. 582; Code 1940, T. 7, §172.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-6-753.htm - 998 bytes - Match Info - Similar pages

12-15-215
Section 12-15-215 Disposition of delinquent children or children in need of supervision generally.
(a) If the juvenile court finds on proof beyond a reasonable doubt, based upon competent,
material, and relevant evidence, that a child committed the acts by reason of which the child
is alleged to be delinquent or in need of supervision, it may proceed immediately to hear
evidence as to whether the child is in need of care or rehabilitation and to file its findings
thereon. In the absence of evidence to the contrary, a finding that the child has committed
an act which constitutes a felony is sufficient to sustain a finding that the child is in
need of care or rehabilitation. If the juvenile court finds that the child is not in need
of care or rehabilitation, it shall dismiss the proceedings and discharge the child from any
detention or other temporary care theretofore ordered. If the juvenile court finds that the
child is in need of care or rehabilitation, it may make any of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-15-215.htm - 8K - Match Info - Similar pages

23-1-368
Section 23-1-368 Investigations; administration of oaths; subpoena of witnesses; enforcement
of subpoena. The director may conduct investigations and hold inquiries relating to this article.
All investigations conducted shall be open to the public. The director may administer oaths
and affirmations, certify official acts, issue subpoenas, and compel the attendance and testimony
of witnesses and the production of papers, books, and documents. In case of failure to comply
with any subpoena or order issued under the authority granted by this article, the director
may invoke the aid of any circuit court of the state. The court may order the witness to comply
with the requirements of the subpoena or order or to give evidence relating to the matter
in question. Any failure to obey the order of the court may be punished by the court as contempt
thereof. (Act 2000-220; p. 328, §21.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-368.htm - 1K - Match Info - Similar pages

45-35A-51.32
Section 45-35A-51.32 Court proceedings. Orders of the personnel board may be enforced by mandamus,
injunction, quo warranto, or other appropriate proceedings, in any court of competent jurisdiction.
Any person or city official directly interested, within five days, may appeal to the Circuit
Court of Houston County from any order of the board by filing notice thereof with the board,
whereupon the board shall certify to a transcript of the proceedings before it and file the
same in the court. The findings of fact by the board, duly set forth in the transcript, if
supported by substantial evidence adduced before the board, after notice to the interested
party or parties and after affording such parties an opportunity to be heard, shall be conclusive
on any appeal. The issues on such appeal shall be made up under the directions of the court
and within 30 days after such transcript is filed in court; and the trial thereof shall proceed
on the evidence contained in such transcript, if it...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35A-51.32.htm - 1K - Match Info - Similar pages