40-17-352
Section 40-17-352 Criminal penalties. (a) Any person who willfully does any of the following is guilty of a misdemeanor and upon conviction thereof shall be fined not less than five thousand dollars ($5,000) nor more than twenty-five thousand dollars ($25,000), or imprisoned for not more than one year, or both: (1) Fails to obtain a license as required by this article prior to engaging in an activity for which a license is required. (2) Fails to pay to this state no more than 30 days after the date the tax is due the tax levied by this article. (3) Makes a false statement on an application, return, ticket, invoice, statement, or any other document required under this article. (4) Fails to file no more than 30 days after it is due any return required by this article. (5) Fails to maintain any record required by this article. (6) Makes a false statement in an application for a refund. (7) Fails to make required disclosure of the correct amount of fuel sold or used in this state. (8)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-352.htm - 3K - Match Info - Similar pages
12-17-274
Section 12-17-274 Compensation; cost-of-living and merit increases. (a) An official court reporter shall be paid a salary by the state in an amount as shall be established by law, to be paid as other state employees are paid. (b)(1) In addition to the salary paid by the state, each official court reporter shall be paid a salary by the counties composing the circuit in an amount as shall be established by law. (2) In circuits composed of more than one county, each county shall pay its pro rata part thereof, based on the assessed tax valuation of all property in the county for the preceding year. (3) The payments shall be made in favor of the official court reporter for the respective amounts due by the several counties each month and shall be paid by the treasurer of each county out of the general fund. (c) This section shall not be construed to repeal or amend any local law, special law, general law, or general law of local application providing extra allowances, compensation, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-17-274.htm - 3K - Match Info - Similar pages
16-46-9
Section 16-46-9 Review by State Board of Education; review by Circuit Court of Montgomery County. Any person or school or private postsecondary institution aggrieved by the actions of the Department of Postsecondary Education with respect to exemption, issuance, denial, deferral, probation, suspension, or revocation of a license or permit provided for in Sections 16-46-3, 16-46-5, and 16-46-6, may file within 30 days a petition for review by the State Board of Education. The aggrieved person, school, or institution shall then be entitled to a hearing before the State Board of Education. The person, school, or institution may be represented by counsel at the hearing. The aggrieved person, school, or institution may adduce evidence, both oral and documentary, at such hearing and on official record if such hearing shall be transcribed by a qualified court reporter. After the State Board of Education acts on the petition for review, any person, school, or institution aggrieved by the State...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-46-9.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
40-18-15.2
Section 40-18-15.2 Net operating loss. Individuals may calculate a net operating loss from a trade or business and apply the net operating loss against prior taxable income or future taxable income pursuant to this section. (1) For purposes of this section, the term "net operating loss" means the excess of the deductions allowed by this chapter over the gross income. The excess shall be computed with the modifications specified in subdivision (5). (2) A net operating loss may be carried back to each of the two taxable years preceding the taxable year of the loss. A net operating loss carryover may be carried to each of the 15 years following the taxable year of the loss. (3) The entire amount of the net operating loss for any taxable year (hereinafter referred to as the "loss year") shall be carried to the earliest of the taxable years to which, by reason of subdivision (2) that loss may be carried. The portion of the loss which shall be carried to each of the other taxable years shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-15.2.htm - 4K - Match Info - Similar pages
41-9-218
Section 41-9-218 Definitions. As used in this article, the following terms shall have the following meanings: (1) APPLICABLE PERCENTAGE. Zero percent for the first credit allowance date, 8.33 percent for the next six credit allowance dates, for the total of 50 percent. (2) CREDIT ALLOWANCE DATE. With respect to any qualified equity investment, the date on which such investment is initially made and each of the six anniversary dates of that date thereafter. (3) DEPARTMENT. The Department of Commerce. (4) LONG-TERM DEBT SECURITY. Any debt instrument issued by a qualified community development entity, at par value or a premium, with an original maturity date of at least seven years from the date of its issuance, with no acceleration of repayment, amortization, or prepayment features prior to its original maturity date. The qualified community development entity that issues the debt instrument may not make cash interest payments on the debt instrument during the period beginning on the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-9-218.htm - 5K - Match Info - Similar pages
8-17-91
Section 8-17-91 Disposition of funds; overpayments. (a) The proceeds from the permit fees, inspection fees, and penalties, if any, collected by the Commissioner of Agriculture and Industries and the Revenue Commissioner pursuant to Section 8-17-87 together with one-third of the proceeds of the six cent ($.06) additional motor fuel excise tax levied on gasoline under subdivision (1) of subsection (a) of Section 40-17-325, shall be paid into the State Treasury and distributed by the State Treasurer as follows: (1) An amount equal to five percent or no less than $175,000, whichever is greater, of the combined proceeds received each month shall accrue to the credit of, and be deposited in, the Agricultural Fund; and (2) The balance of the proceeds shall be distributed as follows: a. 13.87 percent of the balance of the proceeds shall be distributed equally among each of the 67 counties of the state monthly. The county shall deposit the proceeds into the county's special RRR Fund as provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-91.htm - 9K - Match Info - Similar pages
24-9-8
Section 24-9-8 Quiet title and foreclosure action. (a) The authority may initiate a quiet title action under this section to quiet title to real property held by the authority or interests in tax delinquent property held by the authority by recording with the office of the judge of probate in the county in which the property subject to quiet title action is located a notice of pending quiet title action. The notice shall include the name of the taxpayer whose interest was affected by the tax sale; the name of any other party as revealed by a search and examination of the title to the property who may claim an interest in the property; a legal description of the property; the street address of the property if available; the name, address, and telephone number of the authority; a statement that the property is subject to the quiet title proceedings under Act 2013-249; and a statement that any legal interests in the property may be extinguished by a circuit court order vesting title to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/24-9-8.htm - 13K - Match Info - Similar pages
40-7-71
Section 40-7-71 Department to certify that county property appraised at fair market value; basis for equalization of assessments; values subject to review; hearing of complaints; appeals; compensation of members of county board of equalization. Where the property of a county has been appraised at its fair and reasonable market value as required by this division to the reasonable satisfaction of the Department of Revenue, this fact shall be certified to the county board of equalization and to the tax assessor of such county, and such values shall be the basis for the equalization of the assessments for ad valorem taxes in such county for the next tax year. The fair and reasonable market values certified shall be prima facie correct for assessments for such tax year, but shall be subject to review by the county board of equalization which after a hearing of the complaint of a property owner shall fix the fair and reasonable market value at the amount it deems to be proper. The county...
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45-37-170.02
Section 45-37-170.02 Removal or demolition of unsafe structures. (a) The County Commission of Jefferson County shall have authority, after notice as provided herein, to move or demolish buildings and structures, or parts of buildings and structures, party walls, and foundations when the same are found by the county commission to be unsafe to the extent of being a public nuisance from any cause. (b) The term appropriate county official as used in this section shall mean any county building official or deputy and any other county official or county employee designated by the county commission as the person to exercise the authority and perform the duties delegated by this section. Whenever the appropriate county official of Jefferson County shall find that any building, structure, part of building or structure, party wall, or foundation situated in Jefferson County is unsafe to the extent that it is a public nuisance, such official shall give the person or persons, firm, association, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-170.02.htm - 7K - Match Info - Similar pages
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