|
11-51-186
Section 11-51-186 Taxpayer rights; responsibilities of municipality; abatement of penalty.
(a) Rights of the taxpayer. (1) At or before the commencement of an examination of the books
and records of a taxpayer, the taxing jurisdiction shall provide to the taxpayer a written
description, in simple and non-technical terms, of the role of the taxing jurisdiction and
the taxpayer during the examination and a statement of the taxpayer's rights. (2) At or before
the issuance of a preliminary assessment, the taxing jurisdiction shall provide to the taxpayer
in simple and non-technical terms: a. A written description of the basis for the assessment
and any penalty asserted with respect to the assessment. b. A written description of the method
by which the taxpayer may request an administrative review of the preliminary assessment.
(3) At or before the issuance of a final assessment, the taxing jurisdiction shall inform
the taxpayer by a written statement of his or her right to appeal to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-186.htm - 6K - Match Info - Similar pages
16-26A-4
Section 16-26A-4 Board of directors generally. (a) There is hereby created a board of
directors for the school, sometimes hereinafter referred to as the "board." The
board shall be composed of 21 members as follows: (1) The State Department of Education assistant
state superintendent in charge of curriculum development, or his or her designee. (2) The
Chancellor of the University of Alabama System, or his or her designee. (3) The President
of Auburn University, or his or her designee. (4) The President of the University of South
Alabama, or his or her designee. (5) The President of Alabama A&M University, or his or
her designee. (6) The Chair of the Alabama High School of Mathematics and Science Foundation.
(7) The Chair of the House Standing Committee on Education, or his or her designee. (8) The
Chair of the Senate Standing Committee on Education, or his or her designee. (9) The Chair
of the House Standing Committee on Ways and Means Education, or his or her designee. (10)
The Chair...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-26A-4.htm - 9K - Match Info - Similar pages
25-12-14
Section 25-12-14 Certificate inspection. (a) The secretary, the chief inspector, or
any deputy inspector shall have free access, during reasonable hours, to any premises in the
state where a boiler or pressure vessel is being constructed for use in, or is being installed
in, this state for the purpose of ascertaining whether the boiler or pressure vessel is being
constructed and installed in accordance with the provisions of this chapter. (b)(1) On and
after January 1, 2002, each boiler and pressure vessel used or proposed to be used within
this state, except for pressure vessels covered by an owner or user inspection service as
described in subsection (d) or except for boilers or pressure vessels exempt under Section
25-12-7, owners and users may request to waive this exemption, shall be thoroughly inspected
as to their construction, installation, and condition as follows: a. Power boilers and high
pressure, high temperature water boilers shall receive a certificate inspection...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-12-14.htm - 5K - Match Info - Similar pages
34-21-98
Section 34-21-98 Provisions for default or other failure to honor a contract with the
board. (a) In the event that the participant defaults on or otherwise fails to honor a loan-repayment
contract with the board for any reason, the individual shall be liable for immediate repayment
of the total principal loan amount plus interest at the rate of eight percent, or the prime
lending rate, whichever is greater, accruing from the date of default or other failure to
honor the contract. In addition, the participant shall pay an additional penalty as specified:
(1) For default or other failure to honor a contract under which a year's worth of loans have
been received, a penalty equal to 20 percent of the total principal amount of the loan. (2)
For default or other failure to honor a contract under which two years' worth of loans have
been received, a penalty equal to 30 percent of the total principal amount of the loan. (3)
For default or other failure to honor a contract under which three or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-21-98.htm - 2K - Match Info - Similar pages
40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure
requirements; taxpayer notification. (a) The Department of Revenue, a governing body of a
self-administered county or municipality, or an agent of such a municipality or county may
not conduct an examination of a taxpayer's books and records for compliance with applicable
sales, use, rental, or lodgings tax laws except in accordance with this section and
with the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act. (b) Additional
sales, use, rental, or lodgings tax may be assessed by the Department of Revenue, a governing
body of a self-administered county or municipality, or an agent of such a municipality or
county within any applicable period allowed pursuant to Section 40-2A-7(b), even though
a preliminary or final assessment has previously been entered by the Department of Revenue,
a governing body of a self-administered county or municipality, or an agent of such a municipality...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-13.htm - 9K - Match Info - Similar pages
11-98-5
Section 11-98-5 Monthly statewide 911 charge. (a) A single, monthly statewide 911 charge
shall be imposed on each active voice communications service connection in Alabama that is
technically capable of accessing a 911 system. For each digital transmission link, including
primary rate interface service or Digital Signal-1 (DS-1) level service, or equivalent, that
can be channelized and split into 23 or 24 voice-grade or data-grade channels for voice communications,
a subscriber shall be assessed on the number of channels configured for or capable of accessing
a 911 system. If the number of such channels so configured is not readily determinable, the
service charge per DS-1, or equivalent, shall be assessed on 23 voice communications service
connections. The 911 Board shall also establish a maximum number of wireline 911 charges to
be imposed at a single subscriber location for bills rendered on or after January 1, 2015,
following the same procedures and deadlines provided in this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-98-5.htm - 9K - Match Info - Similar pages
16-6B-2
Section 16-6B-2 Core curriculum. Every Alabama student shall be given instruction in
grades kindergarten through twelve to prepare him or her to enter the world of work and/or
to complete course work at the postsecondary level. In addition to a comprehensive core curriculum
of academics, each local board of education shall offer a program of vocational/technical
education. (a) The following words and phrases used in this section shall, in the absence
of a clear implication otherwise, be given the following respective interpretations: (1) REQUIRED
COURSES. Courses which are required to be taken by every student enrolled in public schools
in the State of Alabama. (2) ELECTIVE COURSES. Courses which are neither mandatory nor required
to be taken by any student enrolled in public schools in the State of Alabama. (b) The Legislature
finds that students must become more literate in the basic skills needed to earn a living
or to continue their education. The Legislature further finds that the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6B-2.htm - 9K - Match Info - Similar pages
32-5A-191.4
Section 32-5A-191.4 Ignition interlock devices. (a) As used in Section 32-5A-191,
the term, "ignition interlock device" means a constant monitoring device that prevents
a motor vehicle from being started at any time without first determining the equivalent blood
alcohol level of the operator through the taking of a breath sample for testing. The system
shall be calibrated so that the motor vehicle may not be started if the blood alcohol level
of the operator, as measured by the test, reaches a blood alcohol concentration level of 0.02.
(b) The ignition interlock device shall be installed, calibrated, and monitored directly by
trained technicians who shall train the offender for whom the device is being installed in
the proper use of the device. The use of a mail in or remote calibration system where the
technician is not in the immediate proximity of the vehicle being calibrated is prohibited.
The Department of Forensic Sciences shall promulgate rules for punishment and appeal for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-5A-191.4.htm - 12K - Match Info - Similar pages
33-5-53
Section 33-5-53 Boater safety certification; application fee; examinations; exemptions.
(a) Every person who applies for a boater safety certification under this article, except
as otherwise provided in this subsection, shall pay a five dollar ($5) application fee and
be given either a certificate of exemption from examination if applicable, or will be given
an examination, either written or oral, before applying to the judge of probate or license
commissioner for the issuance of the certification. No person shall be eligible for, or issued,
an exemption from examination in the event the person is convicted, on or after April 28,
1994, of violating any crime relating to the operation of a vessel, whether contained in this
article or otherwise, for which a person's boater safety certification or vessel operating
privileges shall be suspended or revoked pursuant to this article. The person shall first
apply to either the officer, state trooper, or duly authorized agent of the Director of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/33-5-53.htm - 5K - Match Info - Similar pages
34-1-4
Section 34-1-4 Granting of certificates to certified public accountants. (a) If each
of the following qualifications is met, the certificate of certified public accountant shall
be granted by the board to any person: (1) Who is a citizen of the United States or, if not
a citizen of the United States, a person who is legally present in the United States with
appropriate documentation from the federal government. (2) Who has attained the age of 19
years. (3) Who is of good moral character. (4) Who meets the following educational requirements:
a. A person shall have earned a college degree from a four-year college or university accredited
by a regional accreditation board such as the Southern Association of Colleges and Universities,
with a concentration in accounting or what the board determines to be substantially the equivalent
of a concentration in accounting. Persons who, on May 16, 1989, have previously taken the
uniform written CPA examination shall be considered to meet these...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-1-4.htm - 4K - Match Info - Similar pages
|