11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon request of the county commission, engage the Department of Revenue to collect and administer any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is a corresponding state levy. Subject to subsections (d) and (e) below, the department shall collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which there is a corresponding state levy on behalf of the requesting county. Any county sales, use, rental, or lodgings tax levy administered and collected by the Department of Revenue pursuant to this section, whether the levy is imposed pursuant to the authority of Section 40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, provisions, rules, regulations,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.3.htm - 7K - Match Info - Similar pages
2-17-25
Section 2-17-25 Designation and powers of commissioner as state agency for cooperating with Secretary of Agriculture; jurisdiction of commissioner exclusive as to activities covered by chapter; cooperation with other governmental branches and agencies. (a) The commissioner is hereby designated as the state agency which shall be responsible for cooperating with the Secretary of Agriculture of the United States under the provisions of the federal Meat Inspection Act and the federal Poultry Products Inspection Act, and such agency is hereby directed to cooperate with the Secretary of Agriculture of the United States in developing and administering the meat and poultry inspection program of this state under this chapter to assure that its requirements will be at least equal to those imposed by the applicable provisions of the federal Meat Inspection Act and the federal Poultry Products Inspection Act and in developing and administering the program of this state under this chapter in such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-17-25.htm - 4K - Match Info - Similar pages
22-23B-1
Section 22-23B-1 Legislative findings. The Legislature hereby finds and declares that the following facts are true and correct: The 104th Congress of the United States of America has recently enacted into law amendments to Public Law 104-182 (the "federal act") commonly known as the "Safe Drinking Water Act;" Congress, in the federal act, has determined that the federal government is committed to maintaining and improving its partnership with the states in the administration and implementation of the federal act; Congress has, in the federal act, determined that the requirements of the federal act with respect to safe drinking water will impose new requirements that may exceed the financial and technical capacity of many public water systems; The federal act authorizes state revolving loan funds and authorizes the administrator of the Environmental Protection Agency to offer to enter into agreements with eligible states to make capitalization grants to further the health protection...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-23B-1.htm - 3K - Match Info - Similar pages
29-2-1
Section 29-2-1 Legislative findings and intent. The Legislature hereby finds and declares as follows: improving the efficiency, cost effectiveness and performance of all branches of government can only be achieved with proper oversight, accountability, and transparency in government decision making and processes for service delivery; a long-range program of highway development and maintenance in Alabama (herein "the state") is vital to the safety of the traveling public as well as the industrial and agricultural growth of the state; the highway system in the state must be adequate to meet expanding needs; highway construction, maintenance, and administration to support such a system should include long-range planning, soundness in scope of the highway program, efficient performance, and fiscal responsibility in both policy and planning; the use of a long-range highway program will further the judicious expenditure of highway funds, will promote the public safety and convenience, will...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/29-2-1.htm - 3K - 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
38-15-7
Section 38-15-7 Quarterly inspections; information provided to department; information provided to parents, guardians, etc. (a) All youth residential facilities and organizations under this section shall be subject to a quarterly inspection by the department or its designee at a minimum and shall be responsible for providing necessary information as determined by the department to ensure the safety and welfare of residents. All youth residential facilities and organizations under this chapter shall provide at a minimum the following to the department upon request: (1) The names of all children currently enrolled, registered, or housed at the facility or program. (2) The names of all personnel currently employed or contracted for employment for or at the facility, institution, or program. (3) The plan of operation, all written policies, procedures, and standard practices. (4) The child-to-staff ratios. (5) The staff qualifications and proof of training. (6) Proof of the implementation...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/38-15-7.htm - 3K - Match Info - Similar pages
38-2-12
Section 38-2-12 Authority of commissioner to destroy certain records, etc. (a) The Commissioner of the State Department of Human Resources shall have the authority to destroy or cause to be destroyed, in his discretion: (1) RECORDS OF CERTAIN AGENCIES. - All records of the Alabama Relief Administration, the Alabama Transient Bureau and Surplus Commodity Distribution presently in the custody and under the control of the State Department of Human Resources. (2) OBSOLETE COUNTY CASE RECORD MATERIAL. - Obsolete case record material in the custody of county departments, subject to the following conditions: a. Case record material concerning old age pensions, aid to the blind, aid to the permanently and totally disabled, aid to dependent children and temporary aid shall be preserved for a period of at least five years from and after the date of the last contact with the county department by the subject of such material. b. All fiscal audits for the period in which the cases covered by such...
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40-23-35
Section 40-23-35 Disposition of revenues from tax. (a) Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and management of the department shall be deducted, as a first charge thereon, from the taxes collected under the provisions of this division; provided, that the expenditure of the sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses of operating the department for each fiscal year. After the payment of the expenses, so much of the amount remaining as may be necessary, after first applying all sums of money received by reason of the application of the surplus in the income tax as provided by Section 40-18-58, for the replacement in the public school fund of the three-mill constitutional levy for schools and in the General Fund of the one-mill levy for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-35.htm - 9K - Match Info - Similar pages
40-29-23.1
Section 40-29-23.1 Development and operation of financial institution data match program. (a) For purposes of this section the following terms shall have the following meanings: (1) ACCOUNT. A demand deposit account, checking account, negotiable withdrawal order account, savings account, time deposit account, or money-market mutual fund account. (2) ACCOUNT HOLDER. A person or persons authorized to perform transactions on behalf of an account. (3) DELINQUENT TAXPAYER. A taxpayer with an outstanding tax liability for which a final assessment has been entered that is no longer subject to appeal under the Alabama Taxpayer's Bill of Rights, so that the assessment is final, due, and owing, and for whom both of the following conditions are true: a. The tax liability remains unpaid after 10 days from the issuance of a final notice before seizure by the department. b. The person is not making current timely installment payments on the tax liability under agreement with the department. (4)...
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45-2-244.076
Section 45-2-244.076 Application of state sales tax statutes. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving records with respect thereto, penalties for failure to pay the tax, the promulgation of the rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with the provisions of this subpart when applied to the tax authorized to be levied in Section 45-2-244.072 shall apply to the county tax levied under this subpart. The county commission shall have and exercise the same powers, duties, and obligations with respect to the county tax levied under this subpart that are imposed on the state Revenue Commissioner and department, respectively, by the state tax statutes. All provisions of law from time to time in effect with respect to the payment, assessment, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.076.htm - 2K - Match Info - Similar pages
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