45-2-244.007
Section 45-2-244.007 Rules and regulations. The county commission is hereby given the right,
power, and authority to promulgate and adopt rules and regulations governing the collection
of the county tax hereby imposed, if it is necessary so to do in order to more effectually
carry out the terms and provisions of this subpart, but it shall not have the right to alter
or change the distribution of the taxes herein provided for. The county governing body shall
make available ample funds from the county general fund for the purchase of stamps and other
materials and supplies needed for carrying out the provisions of this subpart. However, the
county general fund shall be reimbursed for all monies expended in connection with the administration
and enforcement of this subpart as provided under Section 45-2-244.006. (Act 80-613, p. 1044,
§8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.007.htm - 1K - Match Info - Similar pages

45-27-247.07
Section 45-27-247.07 Rules and regulations; funding. The governing body of the county is hereby
given the right, power, and authority to promulgate and adopt rules and regulations governing
the collection of the tax hereby imposed, if it is necessary so to do in order to more effectually
carry out the terms and provisions of this subpart, but it shall not have the right to alter
or change the distribution of the tax as herein provided for. The county governing body shall
make available to the judge of probate ample funds from the county general fund for the purchase
of stamps and other materials and supplies needed by the judge of probate for carrying out
this subpart, and the county governing body may employ a person or persons at a salary or
salaries and expenses of the person or persons so employed not to exceed the aggregate of
four hundred fifty dollars ($450) per month from the funds derived from this subpart to act
as inspector or inspectors and otherwise to assist the judge of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-247.07.htm - 1K - Match Info - Similar pages

45-49-249.07
Section 45-49-249.07 Rulemaking authority; funding. The county commission is hereby given the
right, power, and authority to promulgate and adopt rules and regulations governing the collection
of the county tax hereby imposed, if it is necessary to do so in order to more effectually
carry out the terms and provisions of this subpart, but it shall not have the right to alter
or change the distribution of the taxes herein provided for. The county governing body shall
make available ample funds from the county general fund for the purchase of stamps and other
materials and supplies needed for carrying out this subpart. However, the county general fund
shall be reimbursed for all monies expended in connection with the administration and enforcement
of this subpart as provided under Section 45-49-249.06. (Act 87-558, p. 868, §8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.07.htm - 1K - Match Info - Similar pages

2-2-16
Section 2-2-16 Commissioner to enforce laws; promulgation of rules and regulations; notice.
The Commissioner of the Department of Agriculture and Industries is charged with the execution
and enforcement of the laws and provisions contained in this title and any other provision
of this Code or other statute which the Commissioner, Department or Board of Agriculture and
Industries is authorized or directed to administer or enforce, and he is authorized and empowered,
with the approval of the State Board of Agriculture and Industries, to promulgate such rules
and regulations as are reasonable and necessary to accomplish the evident purpose and intent
of the law. The commissioner shall give notice of all rules and regulations promulgated as
provided in this section to all parties in interest and to all parties who are likely to be
interested in the same within 30 days after the promulgation thereof, and such rules and regulations
shall not become effective until the expiration of said...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-2-16.htm - 1K - Match Info - Similar pages

28-3-49
Section 28-3-49 Promulgation, amendment, etc., of regulations by board generally; introduction
in evidence of regulations, etc. (a) The board shall have authority to promulgate rules and
regulations not inconsistent with this chapter for carrying out the provisions of this chapter
and to alter, repeal or amend such regulations. Such rules and regulations shall have the
full force and effect of law. (b) Prima facie evidence of any such regulation may be given
in all courts and proceedings by the production of what purports to be an official printed
copy of such regulation, alteration, repeal or amendment. (Acts 1936-37, Ex. Sess., No. 66,
p. 40; Code 1940, T. 29, §§6, 44, 52.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-49.htm - 1006 bytes - Match Info - Similar pages

45-10-245.02
Section 45-10-245.02 Tobacco stamps. The tax hereby levied shall be paid by affixing stamps
as is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28.
The State Department of Revenue shall have the same duties relative to the preparation and
sale of stamps to evidence the payment of such tax that it has relative to the preparation
and sale of stamps under those sections and may exercise the same powers and perform the same
duties in the same manner relative to the collection of the tax hereby levied that it does
relative to the collection of that tax. In accordance with Section 40-25-2(q), in the event
the aforementioned tobacco stamps are not available, for affixing to tobacco products packages
and containers, or by the authority of a duly promulgated regulation eliminating the requirement
of affixing stamps, the Commissioner of Revenue may require a monthly report in lieu of stamps
to report the amount of tax due. The monthly report shall be in a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-245.02.htm - 1K - Match Info - Similar pages

11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling act;
rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-208.htm - 6K - Match Info - Similar pages

2-3-23
Section 2-3-23 Promulgation and enforcement of rules and regulations; posting of rules; penalty.
The Commissioner of Agriculture and Industries is empowered and authorized, with the approval
of the State Board of Agriculture and Industries, to promulgate and enforce such rules and
regulations, as in the opinion of the commissioner, shall be necessary to carry out the purposes
of this article. Any rules and regulations made and promulgated shall be posted in a conspicuous
place at each structure, facility or market. When so promulgated and posted, such rules and
regulations shall have the force and effect of law. Any person willfully violating the provisions
of any rule or regulation after it has been promulgated and posted, as provided above, for
over 30 days, shall be guilty of a Class B misdemeanor. (Acts 1984, No. 84-239, p. 360, §3.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-3-23.htm - 1K - Match Info - Similar pages

45-21-242.04
Section 45-21-242.04 Collection and enforcement; tobacco stamps; monthly report. It shall be
the duty of the Crenshaw County Commission to enforce this part and it shall have the right
to examine the books, reports, and accounts of every dealer, storer, or distributor engaged
in the business for which the tax is levied and to make all rules and regulations for the
collection of the tax. Upon resolution of the Crenshaw County Commission, the State Department
of Revenue is authorized to collect all taxes levied by Crenshaw County under this part. The
resolution must be received and approved by the State Department of Revenue at least two months
prior to the effective date of the collection and administration of the tax. The tax authorized
shall be paid by affixing stamps as required for the payment of the tax imposed by Sections
40-25-1 to 40-25-28, inclusive. In accordance with subsection (q) of Section 40-25-2, in the
event the aforementioned tobacco stamps are not available for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.04.htm - 1K - Match Info - Similar pages

40-18-132
Section 40-18-132 Physicians qualifying for credit; time limit; promulgation of rules. Beginning
with the 1994 tax year, a person qualifying as a rural physician shall be allowed a credit
against the tax imposed by Section 40-18-2, in the sum of $5,000. No credit shall be allowed
to a rural physician who is, on May 4, 1993, practicing in a small or rural community. No
credit shall be allowed to a physician who has previously practiced in a small or rural community
unless, after May 4, 1993, that physician returns to practice in a small or rural community
after having practiced in a large or urban community for at least three years. The tax credit
may be claimed for not more than five consecutive tax years. The Department of Revenue shall
promulgate any rules and regulations necessary to implement and administer the provisions
of this article. (Acts 1993, No. 93-313, p. 470, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-132.htm - 1K - Match Info - Similar pages