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40-2-65
Section 40-2-65 To devote entire time to department; duties generally. The legal counsel
and assistant counsel shall devote all their time to the Department of Revenue and shall not,
during their incumbency in office, engage in the private practice of law. Such legal counsel
shall confer with and advise the Commissioner of Revenue on matters relating to taxation.
He shall furnish either verbal or written opinions when requested by the commissioner on questions
relating to taxation and to tax laws, but such opinions shall not have the force and effect
of official opinions of the Attorney General unless approved by the Attorney General. Such
legal counsel shall appear for the state in all matters, in litigation of the state involving
taxation, both civil and criminal, when authorized to do so by the commissioner and the Attorney
General. (Acts 1939, No. 10, p. 5; Code 1940, T. 51, ยง123.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-65.htm - 1K - Match Info - Similar pages
27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus
Lines Insurance Multi-State Compliance Compact Act is enacted into law and entered into with
all jurisdictions mutually adopting the compact in the form substantially as follows: PREAMBLE
WHEREAS, with regard to Non-Admitted Insurance policies with risk exposures located in multiple
states, the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted
and Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection
Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject
to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any
law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted
Insurance sold to, solicited by, or negotiated with an insured whose Home State is another
State shall be preempted with respect to such application;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-61-1.htm - 62K - Match Info - Similar pages
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
16-44B-1
Section 16-44B-1 Compact. ARTICLE I PURPOSE It is the purpose of this compact to remove
barriers to education success imposed on children of military families because of frequent
moves and deployment of their parents by: A. Facilitating the timely enrollment of children
of military families and ensuring that they are not placed at a disadvantage due to difficulty
in the transfer of education records from the previous school district(s) or variations in
entrance/age requirements. B. Facilitating the student placement process through which children
of military families are not disadvantaged by variations in attendance requirements, scheduling,
sequencing, grading, course content or assessment. C. Facilitating the qualification and eligibility
for enrollment, educational programs, and participation in extracurricular academic, athletic,
and social activities. D. Facilitating the on-time graduation of children of military families.
E. Providing for the promulgation and enforcement of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-44B-1.htm - 46K - Match Info - Similar pages
36-15-1
Section 36-15-1 Duties generally. The Attorney General shall keep his or her office
at the capital city and perform the following duties: (1)a. He or she shall give his or her
opinion in writing, or otherwise, on any question of law connected with the interests of the
state or with the duties of any of the departments, when required by the Governor, Secretary
of State, Auditor, Treasurer, Superintendent of Education, Commissioner of Agriculture and
Industries, Director of Finance, Comptroller, State Health Officer, Public Service Commissioners,
Commissioner of Conservation and Natural Resources, or the Commissioner of the Department
of Revenue or any other officer or department of the state when it is made, by law, his or
her duty so to do, and he or she shall also give his or her opinion to the Chairman of the
Judiciary Committee of either house, when required, upon any matter under the consideration
of the committee. b. The Attorney General shall give his or her opinion, in writing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-15-1.htm - 9K - Match Info - Similar pages
40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section,
the following terms shall have the respective meanings ascribed to them by this section:
(1) CIGAR WRAP. An individual tobacco wrapper that is made wholly or in part from tobacco,
including reconstituted tobacco, whether in the form of tobacco leaf, sheet, or tube, if the
wrap is designed to be offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner
of the Department of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue
of the State of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied
less costs of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON.
Individuals, firms, corporations, partnerships, companies, or other agencies, associations,
incorporated or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE
SALE. A sale of tangible personal property by wholesalers to licensed retail...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-2.1.htm - 5K - Match Info - Similar pages
45-28-234.04
Section 45-28-234.04 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2017 REGULAR SESSION, EFFECTIVE JUNE 3, 2015. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
(a) The personnel director shall be appointed by the county commission. The personnel director
shall attend all meetings of the board, serve as the recording secretary of the board, provide
clerical assistance to the board, and administer this part and the rules established hereunder
that are not specifically reserved to the board. The personnel director and the personnel
department shall facilitate the administration of compensation and benefits to the employees
of the office of the sheriff in the same manner as those benefits are administered to the
employees of the county. (b) In any matter requiring the services of an attorney, the board
may call upon the county attorney to render such legal service to the board as it may deem
necessary or advisable. In the event of a conflict of interest, the board may retain...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-234.04.htm - 2K - Match Info - Similar pages
40-2A-4
Section 40-2A-4 Taxpayers' bill of rights. (a) Rights of the taxpayer. (1) For purposes
of this subsection and subsections (c) and (d), the term "department" shall include
the Department of Revenue, a self-administered county or municipality, or a private examining
or collecting firm, depending on whether the Department of Revenue, a self-administered county
or municipality, or private examining or collecting firm is conducting the examination of
the taxpayer. (2) At or before the commencement of an examination of the books and records
of a taxpayer, the department shall provide to the taxpayer the current version of Publication
1A. Publication 1A shall provide, in simple and non-technical terms, a statement of the taxpayer's
rights. Those rights include the right to be represented during an examination, an explanation
of their appeal rights, and the right to know the criteria and procedures used to select taxpayers
for an examination. (3) At or before the issuance of a preliminary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-4.htm - 11K - Match Info - Similar pages
26-14-7.1
Section 26-14-7.1 Due process rights for persons under investigation by department.
Any person who comes under investigation by the Department of Human Resources for the abuse
or neglect of a child or children and who is employed by, serves as a volunteer for, holds
a license or certificate for, or is connected with any facility, agency, or home which cares
for and controls any children and which is licensed, approved, or certified by the state,
operated as a state facility, or any public, private, or religious facility or agency that
may be exempt from licensing procedures shall be granted the following due process rights
by the Department of Human Resources: (1) The department shall notify the alleged perpetrator
that an investigation has commenced against him or her after such investigation has officially
begun in accordance with written policies established by the Department of Human Resources.
The notice shall be in writing and shall state the name of the child or children...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/26-14-7.1.htm - 7K - Match Info - Similar pages
41-22-3
Section 41-22-3 Definitions. The following words and phrases when used in this chapter
shall have the meanings respectively ascribed to them in this section, except when
the context otherwise requires: (1) AGENCY. Every board, bureau, commission, department, officer,
or other administrative office or unit of the state, including the Alabama Department of Environmental
Management, other than the Legislature and its agencies, the Alabama State Port Authority,
the courts, the Alabama Public Service Commission, or the State Banking Department, whose
administrative procedures are governed by Sections 5-2A-8 and 5-2A-9. The term does not include
boards of trustees of postsecondary institutions, boards of plans administered by public pension
systems, counties, municipalities, or any agencies of local governmental units, unless they
are expressly made subject to this chapter by general or special law. (2) COMMITTEE. The Joint
Committee on Administrative Rule Review, comprised of the members of...
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