40-2A-6
Section 40-2A-6 Government contract for examination of taxpayer's records where compensation, etc., contingent upon tax, interest, etc., assessed or collected; violation; costs of examination. (a) The state or any county or municipal governing authority may not enter into any contract or arrangement for the examination of a taxpayer's books and records, written or otherwise, with a private auditing or collecting firm, if any part of the compensation or other benefits paid or payable to the private auditing or collecting firm is contingent upon or in any manner related to the amount of tax, license fee, interest, court cost, penalty, or any other item assessed against or collected from the taxpayer. Any such contract or arrangement, if made or entered into, is void and unenforceable. Any assessment or preliminary assessment of taxes, license fees, penalties, court costs, interest, or other items proposed or asserted by, or based upon the recommendation of, a private auditing or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-6.htm - 5K - Match Info - Similar pages
41-4-110
Section 41-4-110 Established; duties; contracts for stationery, printing, paper, and fuel; use of approved credit cards for certain purchases; State Procurement Fund. (a) There shall be in the Department of Finance the Division of Purchasing. The functions and duties of the Division of Purchasing shall be as follows: (1) To purchase all personal property and nonprofessional services, except alcoholic beverages, which shall be purchased by the Alcoholic Beverage Control Board and except as otherwise provided by law, for the state and each department, board, bureau, commission, agency, office, and institution thereof, except as provided in subsection (e). (2) To make and supervise the execution of all contracts and leases for the use or acquisition of any personal property and nonprofessional services unless otherwise provided by law. (3) To fix standards of quality and quantity and to develop standard specifications for all personal property and nonprofessional services acquired by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-4-110.htm - 9K - Match Info - Similar pages
45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk; powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1, 1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The annual salary shall be payable in equal biweekly installments from the general funds of the county, as all other county employees are paid. (2) The office of commissioner of licenses shall be established upon the occurrence of a vacancy before October 1, 1991, in either the office of tax assessor or tax collector, then, in that event, the officer remaining after the office of revenue commissioner is established, shall be the license commissioner for the remainder of the unexpired term for which he or she was elected as either tax assessor or as tax collector, as the case may be, and the license commissioner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-120.htm - 16K - Match Info - Similar pages
45-2-162
Section 45-2-162 Duties and liability of revenue commissioner, judge of probate, and sheriff. (a) The Baldwin County Revenue Commissioner, Judge of Probate of Baldwin County, and Sheriff of Baldwin County shall not be assessed any monetary loss, not to exceed five thousand dollars ($5,000) per year, arising or caused by error if the mistake or omission was made in good faith or was caused without the personal knowledge of the officer, including loss arising from acceptance of worthless or forged checks, drafts, money orders, or other written orders for money or its equivalent. (b) It shall be the duty of the revenue commissioner, judge of probate, and sheriff to insure that the employees of the respective offices exercise due care in performing their required duties and make a diligent effort to correct the error, mistake, or omission. The respective officers shall make a good faith effort to collect the amount subject to potential loss immediately upon becoming aware of the potential...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-162.htm - 2K - Match Info - Similar pages
45-28-70
Section 45-28-70 Single-member district county governing body. (a) The intent of this section is to implement, by local act for Etowah County, the Joint Remedy Proposal in the court order dated January 30, 1995, and related orders, in Civil Action No. 89-T-459-E, in the United States District Court for the Middle District of Alabama, Eastern Division, in the case of Presley, et al. v. Etowah County Commission. (b) There is created and established in and for Etowah County, a single-member district governing body, which shall replace the existing governing body to the extent there is a conflict with existing laws relating to Etowah County. The Etowah County Commission shall be composed of six members, elected from single-member districts one through six inclusive, which districts are described in the Joint Remedy Proposal made a part of the court order dated January 30, 1995, and related orders, in Civil Action No. 89-T-459-E in the United States District Court for the Middle District of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-70.htm - 4K - Match Info - Similar pages
9-11-55
Section 9-11-55 Nonresident freshwater fishing licenses - Annual license; penalty. Nonresidents of the state 16 years of age or older shall not take, catch, kill or attempt to take, catch, or kill any fish in any of the fresh waters of this state without first procuring an annual nonresident freshwater fishing license which shall authorize the holder to fish in any legally available fresh waters of this state, by filing with any person authorized to issue the license an affidavit stating the applicant's age, place of residence, and post office address and after paying to the person issuing the license a fee of forty-four dollars ($44), plus a two dollar ($2) issuance fee, which fees shall be subject to adjustment as provided for in Section 9-11-68. The license fees for residents of the states of Florida, Georgia, Louisiana, Tennessee, and Mississippi shall, upon submittal of a valid driver license issued by one of those states or, in the case of nondrivers, proof of residency of one of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-55.htm - 3K - Match Info - Similar pages
9-11-56
Section 9-11-56 Nonresident freshwater fishing licenses - Trip license; penalty. Any nonresident of this state 16 years of age or older shall not take, catch, kill or attempt to take, catch, or kill any fish in any of the fresh waters of this state for a period of seven consecutive days or less without first procuring a trip fishing license in the same manner provided for other licenses provided in this article, by paying the sum of twenty-four dollars ($24), plus a two dollar ($2) issuance fee, which fees shall be subject to adjustment as provided for in Section 9-11-68, which license will authorize the holder thereof to fish in any of the otherwise legally available fresh waters of this state during those hours occurring during the then current license year for a period not to exceed 168 consecutive hours from the beginning date and time, as selected and designated by the licensee to the issuing agent at the time of issuance. The license fees for residents of the States of Florida,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-56.htm - 3K - Match Info - Similar pages
40-18-25.1
Section 40-18-25.1 Estates and trusts - Exemptions. (a) Trusts shall be exempt from the tax imposed by this chapter if they are exempt from federal income tax under 26 U.S.C. § 501 (relating to exempt organizations), § 401 (relating to pension and profit sharing trusts), § 408 and § 408A (relating to individual retirement accounts and individual retirement annuities), § 530 (relating to Coverdell education savings accounts), or § 664 (relating to charitable remainder trusts). The foregoing exemption shall not apply, however, to any entity that is not exempt from federal income tax by reason of 26 U.S.C. §§ 502 or 503, nor to any income of an otherwise exempt organization to the extent that such income constitutes "unrelated business taxable income," as defined in 26 U.S.C. § 512. (b) The taxation of distributions from a trust described in 26 U.S.C. § 401 that constitutes a "defined contribution plan" as defined in 26 U.S.C. § 414(i) shall be determined in accordance with 26...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-25.1.htm - 3K - Match Info - Similar pages
45-41-60
Section 45-41-60 Compensation; deputies and employees; powers and duties; office space and equipment. (a) Pursuant to Amendment 362 to the Constitution of Alabama of 1901, the coroner serving Lee County shall receive an annual salary of seventeen thousand eight hundred dollars ($17,800) on June 1, 2001. (b) The annual salary of the chief deputy coroner shall be six thousand dollars ($6,000) on June 1, 2001. (c) The annual salaries provided for in this section shall be paid in equal monthly installments from the county treasurer and shall be paid in lieu of any other salaries heretofore provided by law for the officials. (d) The Lee County Commission may adjust the salaries, benefits, and any other compensation of the coroner and any deputy coroners by resolution. (e) The Lee County Coroner shall be entitled to a vehicle allowance in an amount to be determined by the Lee County Commission. The vehicle allowance shall be in lieu of any expense allowance. The vehicle allowance shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-60.htm - 3K - Match Info - Similar pages
45-49A-60
Section 45-49A-60 Retirement benefits. (a) This section shall apply to any municipality in the State of Alabama having a population, according to the latest federal census, between 175,000 and 225,000 persons. (b) Any elected official of any such municipality who previously has served, or who is presently serving, or who in the future may serve as such elected official, and serves for a period of not less than 12 years, shall be paid a retirement benefit equal to 30 percent of the average compensation he or she received as a salary during the five highest paid years which he or she served as such elected official, which benefit shall be payable monthly. (c) Any elected official of any such municipality who previously has served, or who is presently serving, or who in the future may serve as such elected official, and serves for a period of not less than 16 years, shall be paid a retirement benefit equal to 40 percent of the average compensation he or she received as a salary during the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49A-60.htm - 4K - Match Info - Similar pages
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