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40-18-155
Section 40-18-155 Alabama Firefighters Annuity and Benefit Fund. (a) Each Alabama state individual
income tax return form for the 2010 tax year and each year thereafter shall contain a designation
as follows: "Alabama Firefighters Annuity and Benefit Fund. "Check ( ) if you wish
to designate $2 or more of your state income tax refund. "If joint return, check ( )
if spouse wishes to designate $2 or more." (b) Each individual taxpayer required to file
a state income tax return desiring to contribute to the Alabama Firefighters Annuity and Benefit
Fund, may designate, by placing an "X" in the appropriate box on the state income
tax form, that such contribution shall be credited to the foundation. (c) The Department of
Revenue shall determine annually the total amount designated pursuant to subsection (b) for
the fund and shall deposit such amount, less costs of administration not to exceed three percent
of revenue produced, to the fund. (d) The commissioner of the department is authorized...
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40-29-23
Section 40-29-23 Levy and distraint. (a) Authority of commissioner or delegate. If any person
liable to pay any final assessment of tax neglects or refuses to pay the same or fails to
appeal such final assessment within 30 days, it shall be lawful for the commissioner to collect
such tax (and such further sum as shall be sufficient to cover the expenses of the levy) as
herein provided or as otherwise provided by law. The commissioner may levy upon all property
and rights for property belonging to such person or on which there is a lien as provided in
this chapter for the payment of such tax. If the Commissioner of Revenue or his delegate makes
a finding that the collection of such tax is in jeopardy, notice and demand for immediate
payment of such tax may be made and, upon failure or refusal to pay such tax, collection thereof
by levy shall be lawful without regard to the 30-day period provided in this chapter. (b)
Seizure and sale of property. The term "levy" as used in this chapter...
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45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic Center
Authority. (a) In addition to all other taxes imposed by law, there is hereby levied an additional
privilege or license tax in the amount hereinafter prescribed against any person, organization,
or other entity engaging in the county in the business of renting or furnishing any room or
rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished for a consideration.
The amount of the taxes levied by this section shall be equal to three percent of the charge
for such rooms, lodgings, or accommodations. The taxes levied by this section shall become
effective on June 1, 2001. (b) All amounts collected within Jefferson County pursuant to this
section shall be allocated to the Birmingham-Jefferson Civic Center Authority, established
by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...
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27-12A-24
Section 27-12A-24 Other law enforcement or regulatory authority. This chapter shall not be
construed to do any of the following: (1) Preempt the authority or relieve other law enforcement
or regulatory agencies of the duty to investigate, examine, and prosecute suspected violations
of law. (2) Prevent or prohibit a person from voluntarily disclosing information concerning
insurance fraud to a law enforcement or regulatory agency other than the unit. (3) Limit the
powers granted by law to the Attorney General, the commissioner, the department, or the unit
to investigate and examine possible violations of law and to take appropriate action against
wrongdoers. (4) Create a private cause of action. (Act 2012-429, p. 1170, ยง2.)...
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36-26-2
Section 36-26-2 Definitions. The following terms wherever used in this article shall have the
meanings respectively ascribed to them in this section, unless the context plainly indicates
a contrary meaning: (1) APPOINTING AUTHORITY. The officer, board, commission, person or group
of persons having the power to make appointments to offices or positions of trust or employment
in the state service. (2) BOARD. The State Personnel Board. (3) CLASSIFIED SERVICE. All offices
or positions of trust or employment in the state service now or hereafter created except those
placed in the unclassified service or exempt service by this article. (4) DIRECTOR. The State
Director of Personnel. (5) EMPLOYMENT REGISTER. A record containing the names of those persons
who have successfully competed in tests, have been ranked in order of their final earned average
from highest to lowest and are considered qualified to hold a position in the class for which
the test was held. (6) INMATE HELP. Persons...
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38-9-2
Section 38-9-2 Definitions. For the purposes of this chapter, the following terms shall have
the following meanings: (1) ABUSE. The infliction of physical pain, injury, or the willful
deprivation by a caregiver or other person of services necessary to maintain mental and physical
health. (2) ADULT IN NEED OF PROTECTIVE SERVICES. A person 18 years of age or older whose
behavior indicates that he or she is mentally incapable of adequately caring for himself or
herself and his or her interests without serious consequences to himself or herself or others,
or who, because of physical or mental impairment, is unable to protect himself or herself
from abuse, neglect, exploitation, sexual abuse, or emotional abuse by others, and who has
no guardian, relative, or other appropriate person able, willing, and available to assume
the kind and degree of protection and supervision required under the circumstances. (3) CAREGIVER.
An individual who has the responsibility for the care of a protected...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual, including,
but not limited to, an attorney or certified public accountant with written authority or power
of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal; provided
however, that nothing herein shall be construed as entitling any such individual who is not
a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL JUDGE
or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER. The commissioner
of the department or his or her delegate. (5) COMPTROLLER. The Comptroller of the State of
Alabama. (6) DELEGATE. When used with reference to the commissioner means any officer or employee
of the department duly authorized by the commissioner,...
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16-33C-10
Section 16-33C-10 ACES Program generally. (a) The ACES Program is established as one college
savings alternative under the plan whereby contributors open ACES savings accounts according
to savings agreements for the payment of qualified higher education costs for a designated
beneficiary at eligible educational institutions, terms as defined in Section 529 of the Internal
Revenue Code of 1986, as amended, or other applicable federal law. The ACES Program includes
the ACES Trust Fund, the ACES Administrative Fund, and the ACES Opportunity Enhancement Fund
created pursuant to this chapter. The ACES Program may be marketed under a different name
than ACES. (b) The ACES Trust Fund is hereby created and shall be comprised of separate ACES
savings accounts held in segregated accounts as established by savings agreements. Funds contributed
to the ACES savings accounts established pursuant to the ACES Program are held in trust by
the Savings Board for the sole benefit of the contributor and...
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24-9-8
Section 24-9-8 Quiet title and foreclosure action. (a) The authority may initiate a quiet title
action under this section to quiet title to real property held by the authority or interests
in tax delinquent property held by the authority by recording with the office of the judge
of probate in the county in which the property subject to quiet title action is located a
notice of pending quiet title action. The notice shall include the name of the taxpayer whose
interest was affected by the tax sale; the name of any other party as revealed by a search
and examination of the title to the property who may claim an interest in the property; a
legal description of the property; the street address of the property if available; the name,
address, and telephone number of the authority; a statement that the property is subject to
the quiet title proceedings under Act 2013-249; and a statement that any legal interests in
the property may be extinguished by a circuit court order vesting title to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/24-9-8.htm - 13K - Match Info - Similar pages
40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section,
it shall be unlawful for any person to print, publish, or divulge, without the written permission
or approval of the taxpayer, the return of any taxpayer or any part of the return, or any
information secured in arriving at the amount of tax or value reported, for any purpose other
than the proper administration of any matter administered by the department, a county, or
a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical
information pertaining to taxes may be disclosed at the discretion of the commissioner or
his or her delegate to the legislative or executive branch of the state. Upon request, the
commissioner or his or her delegate may make written disclosure as...
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