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40-7-33
Section 40-7-33 Book of assessments - Required; form; use of assessment lists in lieu of book.
The tax assessor must make and enter in an assessment book, suitably ruled and substantially
bound, in forms as prescribed by the Department of Revenue, a condensed statement of all assessments
made during each tax year, showing in separate columns the name of the owner, a description
of the real estate and improvements thereon, the assessed value thereof and the value of the
personal property assessed for taxation; and the assessor shall compute and enter opposite
the name of each taxpayer the aggregate amount of state, county, and special taxes with which
such taxpayer is charged, except as may otherwise be provided herein. When the hearing of
objection to assessments has been completed as herein provided, the tax assessor shall complete
the said book by making the proper entries therein, and foot up at the bottom of each page
the aggregate of all such taxes. When appeals have been taken to...
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5-17-16
to the persons having the actual custody or control of the minor child or children of the deceased;
provided, that such person, if not the legal guardian, shall execute to the probate judge
of the county a bond in the penal sum of double the amount of such deposit for the faithful
accounting of the money so received, which shall be approved by the probate judge, or, if
there is no minor child or children, to the person or persons who under the laws of Alabama
are the heirs and inherit the personal property of the deceased. No such payment is
to be made before the lapse of 60 days from the date of the death of the deceased, and no
such payment must be made by the credit union under this section if letters testamentary or
of administration have been issued to a personal representative or a proceeding is
pending to probate a will of the deceased, or if a petition of letters of administration on
the estate of the deceased is pending in the court in this state which would have...
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12-13-23
residence designated pursuant to this section. (g) Notwithstanding the foregoing, the filing
of a declaration of residence under this section does not establish permanent residency for
the person filing the declaration for the purposes of eligibility for the Alabama G.I. and
Dependents' Educational Benefit Act, Sections 31-6-1 through 31-6-17, inclusive. (h) Nothing
in this section shall be used to change the venue of any pending civil action or for the purpose
of forum shopping. (i) Notwithstanding the foregoing, the filing of a declaration of residence
under this section does not establish permanent residency for the person filing the declaration
for the purposes of qualifying for in-state tuition rates at a state-supported institution
of higher education, unless the person either filed a personal income tax return with
the State of Alabama or would have been required to file a personal income tax return
if the person otherwise had a tax liability. (Act 2012-408, p. 1112, ยงยง1, 2.)...
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20-2-54
Section 20-2-54 Registration of persons manufacturing, distributing or dispensing controlled
substances - Revocation or suspension of registration - Grounds and procedure generally. (a)
A registration under Section 20-2-52 to manufacture, distribute or dispense a controlled substance
may be suspended or revoked by the certifying boards upon a finding that the registrant: (1)
Has furnished false or fraudulent material information in any application filed under this
article; (2) Has been convicted of a crime under any state or federal law relating to any
controlled substance; (3) Has had his federal registration suspended or revoked to manufacture,
distribute or dispense controlled substances; (4) Has violated the provisions of Chapter 23
of Title 34; or (5) Has, in the opinion of the certifying board, excessively dispensed controlled
substances for any of his patients. a. A registrant may be considered to have excessively
dispensed controlled substances if his certifying board finds...
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38-7-3
Section 38-7-3 License to operate or conduct child-care facility - Requirements; recordkeeping;
parental notifications, etc.; affidavits; inspections and investigations. (a) No person, group
of persons, or corporation may operate or conduct any facility for child care, as defined
in this chapter, without being licensed or approved as provided in this chapter. (b)(1) Except
as provided in subdivision (2), the licensure requirements of this chapter do not apply to
a child-care facility that is operating as an integral part of a local church ministry or
a religious nonprofit school, and is so recognized in the church or school's documents, whether
operated separately or as a part of a religious nonprofit school unit, secondary school unit,
or institution of higher learning under the governing board or authority of the local church
or its convention, association, or regional body to which it may be subject. (2) A child-care
facility that receives state or federal funds or is operating for...
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40-23-260
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations
such as warehousing, shipping, and storage of product, and who holds a license pursuant to
Section 40-23-6 or 40-23-66. (5) SELLER. A manufacturer, wholesaler, or distributor of beer,
wine, or tobacco products who sells to a retailer in this state. The term also includes a
wholesale club or warehouse club that sells tobacco under a membership. (c) For the purpose
of enforcing the collection of taxes levied by this chapter, on the sale of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-260.htm - 8K - Match Info - Similar pages
40-29-20
Section 40-29-20 Lien for taxes - Generally. If any person liable to pay any tax, other than
ad valorem tax, neglects or refuses to pay the same, the amount (including any interest, additional
amount, addition to tax, or assessable penalty together with any costs that may accrue in
addition thereto) shall be a lien in favor of the State of Alabama upon all property and rights
to property, whether real or personal, tangible or intangible, belonging to such person.
The Department of Revenue shall give notice of lien to the taxpayer. If the taxpayer shall
file with the Department of Revenue a bond in double the amount of the lien filed, with surety
or sureties to be either a surety company authorized to do business in Alabama or such individual
property owners, not less than three in number, as are recommended by the judge of probate
of the county in which the notice of lien is recorded, conditioned to pay all such tax, interest
penalty, additional amount or addition to such tax, together...
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41-7A-46
and receives sales, use, and lodging tax exemption certificates, but fails to expend one hundred
fifty thousand dollars ($150,000) within a consecutive 12-month period, is liable for the
sales, use, and lodging taxes that would have been paid had the approval not been granted;
except that the company must be given a 60-day period in which to pay the sales, use, and
lodging taxes without incurring penalties. The sales, use, and lodging taxes are considered
due as of the date the tangible personal property was purchased in or brought into
Alabama for use, storage, or consumption for purposes of state sales and use taxes and due
as of the date that lodgings occur for purposes of state lodging taxes. (e) Upon completion
of a qualified production, the company shall return the sales, use, and lodging tax exemption
certificates to the department and submit a report to the office of the actual expenditures
made in Alabama in connection with the qualified production. (f) Notwithstanding Act...
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22-9A-21
the legal representative is acting on behalf and for the benefit of the principal. (3) Information
from or copies of records shall not be provided to the natural parents of adopted children,
when neither has custody, or commercial firms or agencies requesting listings of names and
addresses or copies of certificates. (4) Others may obtain information from or copies of a
vital record, if they demonstrate that the information or copy is needed for the determination
or protection of his or her personal or property right. The board may adopt rules to
define further those who may obtain information from or copies of vital records filed under
this chapter. (c) The State Registrar may permit the use of data from vital records for statistical
or legitimate research purposes, subject to conditions he or she may impose. No data shall
be furnished from records for legitimate research purposes until the State Registrar has received
in writing an agreement signed by a responsible agent of the...
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25-4-134
Section 25-4-134 Procedures for collection of delinquent contribution payments. (a) Generally.
The contributions, interest, and penalties required to be paid under this chapter shall be
a first and prior lien upon all property and rights to property, real or personal,
of any employer subject to this chapter. The lien shall arise at the time the contribution
report, or the payment of the contributions, as the case may be, was due to have been filed
with or made to the Department of Labor. The secretary may file in the office of the judge
of probate of any county in this state a certificate which shall show the name of the department
for which it is filed, the amount and nature of the contributions, interest, and penalties
for which a lien is claimed together with any costs that may have accrued, the name of the
employer against whose property a lien for such contributions, interest, and penalties is
claimed and the date thereof. An error in the certificate of the amount shall not...
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