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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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2-2-12
Section 2-2-12 Legal counsel for department. The Commissioner of Agriculture and Industries,
with the approval of the Attorney General, shall be authorized, subject to the provisions
of the state Merit System law, to appoint a legal counsel for the state Department of Agriculture
and Industries. He shall be commissioned as an assistant attorney general and shall have the
authority and duties of an assistant attorney general, but he shall devote his entire time
to the business of the Department of Agriculture and Industries. The compensation for the
said legal counsel shall be paid out of funds appropriated to the state Department of Agriculture
and Industries and in the same manner as the compensation of other employees is paid. (Acts
1953, No. 640, p. 899.)...
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38-2-4
Section 38-2-4 Legal counsel for department. The commissioner, with the approval of the Attorney
General, shall be authorized, subject to the provisions of the state merit system law, to
appoint a legal counsel for the State Department of Human Resources. He shall be commissioned
as assistant attorney general and shall have the authority and duties of an assistant attorney
general but he shall devote his entire time to the business of the Department of Human Resources.
The compensation for the said legal counsel shall be paid out of funds appropriated to the
State Department of Human Resources and in the same manner as the compensation of other employees
is paid. (Acts 1953, No. 19, p. 24.)...
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22-22A-5
Section 22-22A-5 Powers and functions of department; representation of department by Attorney
General in legal actions. In addition to any other powers and functions which may be conferred
upon it by law, the department is authorized beginning October 1, 1982 to: (1) Administer
appropriate portions of Sections 9-7-10 through 9-7-20, which relate to permitting, regulatory
and enforcement functions; administer and enforce the provisions and execute the functions
of Chapter 28 of this title; Chapter 22 of this title; Article 2 of Chapter 23 of this title;
Chapter 30 of this title; appropriate portions of Article 1 of Chapter 27 of this title; Sections
22-24-1 through 22-24-11; Sections 22-25-1 through 22-25-15; and Sections 22-36-1 through
22-36-10. (2) Acting through the Environmental Management Commission, promulgate rules, regulations,
and standards in order to carry out the provisions and intent of this chapter; provided, however,
that prior to the promulgation of any state primary or...
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41-4-203
Section 41-4-203 Chief of legal division - Advice and opinions; appearance in financial litigation.
The chief of the legal division shall confer with and advise the Director of Finance and any
and all of the subordinate officers and employees of the Department of Finance on all legal
matters pertaining to said department. He shall furnish either verbal or written opinions,
when requested by the Director of Finance, on legal questions pertaining to said department,
but such opinions shall not have the force and effect of official opinions of the Attorney
General unless approved by the Attorney General. He shall appear for the state in all litigation,
both civil and criminal, affecting the Department of Finance, when authorized to do so by
the Director of Finance and the Attorney General. (Acts 1953, No. 448, p. 552, §3.)...
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40-1-20
Section 40-1-20 Taxing authorities acting as attorney for taxpayer. It shall be unlawful for
the Commissioner of Revenue or tax assessor, or any employee or deputy or agent of either
to act as agent or attorney for any taxpayer in the matters of assessment of property for
taxation, and any such person who violates the provisions of this section shall be guilty
of a misdemeanor and shall be fined in a sum not greater than $100 and may be sentenced to
hard labor for the county for not more than three months. (Acts 1935, No. 194, p. 256; Code
1940, T. 51, §899.)...
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40-2-10
Section 40-2-10 Appointment of law enforcement officers; powers and duties. The Commissioner
of the Department of Revenue may designate and appoint qualifying employees or agents of the
Department of Revenue as law enforcement officers as defined by the Alabama Rules of Criminal
Procedure. (1) Qualifying employees or agents designated as peace officers shall be appointed
by the Commissioner of the Department of Revenue provided that they have complied with the
requirements set forth by the Alabama Peace Officers' Standards and Training Commission. (2)
Law enforcement officers of the Department of Revenue shall investigate the commission or
suspected commission of tax evasion, tax fraud, and other matters administered by the Department
of Revenue including the enforcement and administration of tobacco tax, gasoline tax, and
tax on motor fuels or any substitute thereof, licensing and registration of motor vehicles,
and violations of Title 13A, Title 32, and this title. Revenue law...
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40-26-18
Section 40-26-18 Administration of chapter. The administration of this chapter is vested in
and shall be exercised by the Department of Revenue, except as otherwise herein provided,
and the enforcement of any of the provisions of this chapter in any of the courts of the state
shall be under the jurisdiction and supervision of the department, and the department may
require the assistance of, and act through the district attorney of any county and the Attorney
General of the state and any legal counsel of the Department of Revenue. The department shall
appoint as needed such agents, clerks and stenographers as may be necessary to enforce the
provisions of this chapter under the provisions of the merit system who shall perform such
duties as may be required, and such duly appointed and qualified agents are authorized to
act for the department as it may direct and as is authorized by law. (Acts 1955, No. 248,
p. 586, §17.)...
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11-44B-11
Section 11-44B-11 City clerk, finance director, revenue director, city attorney, assistant
city attorneys, and city department heads continued in office; powers and duties; claims against
city; financial records; warrants; deposit of public money; payment of moneys due municipality;
office space, supplies, and other support. (a) If the city clerk of any city which adopts
the mayor-council form of government as herein provided holds office subject to any civil
service or merit system, such clerk shall continue to be the city clerk under the mayor-council
form of government of such city and his successors shall be selected and hold office subject
to the provisions of such civil service or merit system. The city clerk shall attend the meetings
of the council and keep a record of its proceedings. He shall have the custody of the rules,
ordinances and resolutions of the council and shall keep a record of them when adopted by
the council. He shall also have the custody of the city seal....
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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