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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...
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45-37-123.01
Section 45-37-123.01 Definitions. For the purposes of this part, the following terms shall
have the following meanings: (1) ACT. The act adding this part, to be called the General Retirement
System for Employees of Jefferson County Act. (2) ACTIVE MEMBER. An individual who currently
is employed by the county or other entities set forth in subdivision (20) and is making employee
contributions to the system. (3) ACTUARIAL EQUIVALENT. Effective July 30, 1984, or such other
dates as set forth in Exhibit A, which is maintained in the office of the pension board, a
form of benefit differing in time, period, or manner of payment from a specific benefit provided
under the plan but having the same value when computed using the mortality tables, the interest
rate, and any other assumptions last adopted by the pension board, which assumptions shall
clearly preclude any discretion in the determination of the amount of a member's benefit.
(4) ACTUARIAL GAIN. As defined in Section...
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25-5-50
Section 25-5-50 Applicability; exemptions; coverage for school boards, volunteer fire departments,
and rescue squads; sports officials. (a) This article and Article 2 of this chapter shall
not be construed or held to apply to an employer of a domestic employee; an employer of a
farm laborer; an employer of a person whose employment at the time of the injury is casual
and not in the usual course of the trade, business, profession, or occupation of the employer;
an employer who regularly employs less than five employees in any one business, other than
the business of constructing or assisting on-site in the construction of new single-family,
detached residential dwellings; or a municipality having a population of less than 2,000 according
to the most recent federal decennial census. An employer who regularly employs less than five
employees in any one business; a farm-labor employer; an employer of a domestic employee;
or a municipality having a population of less than 2,000 according to...
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8-20-4
Section 8-20-4 Unfair and deceptive trade practices. Notwithstanding the terms, provisions,
or conditions of any dealer agreement or franchise or the terms or provisions of any waiver,
prior to the termination, cancellation, or nonrenewal of any dealer agreement or franchise,
the following acts or conduct shall constitute unfair and deceptive trade practices: (1) For
any manufacturer, factory branch, factory representative, distributor, or wholesaler, distributor
branch, or distributor representative to coerce or attempt to coerce any motor vehicle dealer
to do any of the following: a. To accept, buy, or order any motor vehicle or vehicles, appliances,
equipment, parts, or accessories therefor, or any other commodity or commodities or service
or services which such motor vehicle dealer has not voluntarily ordered or requested except
items required by applicable local, state, or federal law; or to require a motor vehicle dealer
to accept, buy, order, or purchase such items in order to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-20-4.htm - 34K - Match Info - Similar pages
45-49A-63.66
Section 45-49A-63.66 Forfeiture for cause. Notwithstanding anything in the plan to the contrary,
if a member shall at any time be convicted of a Class A felony or of an offense under any
local, state, or federal law that would result in the conviction of a Class A felony in the
State of Alabama, all benefits that would otherwise be payable to him or her under the plan
shall be forfeited. However, he or she shall be treated under the plan as if he or she had
died on the date immediately preceding the conviction for purposes of determining the benefit,
if any, payable to his or her eligible family members under Section 45-49A-63.63 if he or
she is convicted before his or her annuity starting date or to his or her beneficiary under
Section 45-49A-63.81 if he or she is convicted after his or her annuity starting date. For
purposes of this section, a Class A felony shall be a Class A felony as defined by the Title
13A, as in effect on the plan's effective date. (Act 97-689, p. 1379,...
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15-20A-28
Section 15-20A-28 Juvenile sex offender - Lifetime registration and notification. (a) A juvenile
adjudicated delinquent of any of the following sex offenses, who was 14 or older at the time
of the offense, shall be subject to registration and notification, if applicable, for life:
(1) Rape in the first degree, as provided by Section 13A-6-61. (2) Sodomy in the first degree,
as provided by Section 13A-6-63. (3) Sexual abuse in the first degree, as provided by Section
13A-6-66. (4) Sexual torture, as provided by Section 13A-6-65.1. (5) Any offense committed
in any other jurisdiction which, if had been committed in this state under the current provisions
of law, would constitute an offense listed in subdivisions (1) to (4), inclusive. (6) Any
offense, committed in this state or any other jurisdiction, comparable to or more severe than
aggravated sexual abuse as described in 18 U.S.C. § 2241(a) or (b). (7) Any attempt or conspiracy
to commit any of the offenses listed in subdivisions (1)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/15-20A-28.htm - 2K - Match Info - Similar pages
15-20A-44
Section 15-20A-44 Rulemaking authority. (a) The Secretary of the Alabama State Law Enforcement
Agency shall adopt rules establishing an administrative hearing for persons who are only made
subject to this chapter pursuant to subdivision (35) of Section 15-20A-5. (b) The Secretary
of the Alabama State Law Enforcement Agency shall adopt rules setting forth a listing of offenses
from other jurisdictions that are to be considered criminal sex offenses under subdivision
(35) of Section 15-20A-5. Thereafter, any individual convicted of any offense set forth in
the listing shall immediately be subject to this chapter and shall not be entitled to an administrative
hearing as provided in subsection (a). (c) The Secretary of the Alabama State Law Enforcement
Agency may adopt any rules as are necessary to implement and enforce this chapter. (Act 2011-640,
p. 1569, §44; Act 2015-463, p. 1506, §1; Act 2018-528, §4; Act 2019-465, §1.)...
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40-18-21
Section 40-18-21 Credits for taxes paid on income from sources outside the state and for job
development fees. (a)(1) For the purpose of ascertaining the income tax due under the provisions
of this chapter by individual residents of Alabama whose gross income, as defined herein,
is derived from sources both within and outside the State of Alabama, there shall be allowed
a credit against the amount of tax found to be due by such resident, on account of income
derived from outside the State of Alabama, the amount of income tax actually paid by such
resident to any state or territory on account of business transacted or property held, directly
or indirectly, outside the State of Alabama. Resident individual owners of Subchapter K entities,
Alabama S corporations, and beneficiaries of estates or trusts who include their proportionate
share of the income arising from one or more of these entities in their Alabama gross income
shall be allowed a credit for their proportionate share of the...
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8-38-9
Section 8-38-9 Violations of notification requirements. (a) A violation of the notification
provisions of this chapter is an unlawful trade practice under the Alabama Deceptive Trade
Practices Act, Chapter 19 of this title, but does not constitute a criminal offense under
Section 8-19-12. The Attorney General shall have the exclusive authority to bring an action
for civil penalties under this chapter. (1) A violation of this chapter does not establish
a private cause of action under Section 8-19-10. Nothing in this chapter may otherwise be
construed to affect any right a person may have at common law, by statute, or otherwise. (2)
Any covered entity or third-party agent who is knowingly engaging in or has knowingly engaged
in a violation of the notification provisions of this chapter is subject to the penalty provisions
set out in Section 8-19-11. For the purposes of this chapter, knowingly shall mean willfully
or with reckless disregard in failing to comply with the notice...
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27-11-7
Section 27-11-7 Penalty for violation of chapter. Any insurer which willfully violates the
provisions of the unauthorized insurers law shall, upon proof thereof, forfeit and pay to
the State of Alabama a sum of not less than $50.00 and not more than $500.00 for each offense,
which may be recovered in a civil action brought by the commissioner under the provision of
this unauthorized insurers law. (Acts 1971, No. 407, p. 707, §226.)...
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