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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
40-15-7
Section 40-15-7 Nonresident decedents. (a) Except as herein otherwise provided, all of the
provisions of this chapter shall be applicable to so much of the estates of nonresident decedents
as is subject to estate tax under the act of Congress in effect at the time of the death of
decedent as consists of real estate or tangible personal property located within this state
or other items of property or interest therein lawfully subject to the imposition of an estate
tax by the State of Alabama. (b) In assessing the tax upon any real estate or tangible property
located within this state belonging to the estate of a nonresident decedent, which shall pass
by will, devise or by the laws of intestacy, the Department of Revenue shall determine the
tax due to be such proportion of the federal estate tax as would be leviable upon an estate
of similar taxable net value, less that proportion of any exemption to which the estate is
entitled, which the actual value of the real estate and tangible...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15-7.htm - 9K - Match Info - Similar pages
11-54B-9
Section 11-54B-9 Collection of special assessment; procedures; claim of lien; interest, penalties,
and fees. (a) A self-help business improvement district ordinance shall provide that the special
assessment levied on the owners of the real property located within the geographical area
of the district shall be collected by the district management corporation. The collection
procedures utilized by the district management corporation shall include the mailing of a
notice of the special assessment to the person shown as owner of the property on the records
of the tax assessor in the following manner: (1) After October 1 of each year, the district
management corporation may levy the special assessment for services to be provided during
the following calendar year. (2) The assessment shall be due on December 1 and delinquent
on January 1 following the October levy. (3) Upon delinquency, interest and penalties may
be assessed in the amounts provided in subsection (d). (b) Notwithstanding...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-9.htm - 6K - Match Info - Similar pages
40-29-22
Section 40-29-22 Lien for taxes - Validity and priority against certain persons. (a) Purchasers,
holders of security interests, mechanic's lienors, and judgment lien creditors. The lien imposed
by Section 40-29-20 shall not be valid as against any purchaser, holder of a security interest,
mechanic's lienor, or judgment lien creditor until notice thereof which meets the requirements
of subsection (f) has been filed by the Commissioner of Revenue or his delegate, and shall
not be perfected as against any purchaser, holder of a security interest, mechanic's lienor,
or judgment lien creditor until the date such notice is filed. (b) Protection for certain
interest even though notice filed. Even though notice of a lien imposed by Section 40-29-20
has been filed, such lien shall not be valid: (1) SECURITIES. With respect to a security (as
defined in subsection (g)(4)): a. As against a purchaser of such security who at the time
of purchase did not have actual notice or knowledge of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-22.htm - 17K - Match Info - Similar pages
9-9-40
Section 9-9-40 Bonds - Remedies and proceedings upon default. (a) If any installment of principal
and interest evidenced by any bonds issued under the provisions of this article shall not
be paid at the time and in the manner when the same shall become due and payable, the same
shall bear interest at the rate of eight percent per annum until paid, and if such default
shall continue for a period of 60 days, the holder or holders of such bond or bonds upon which
default has been made may have a right of action against said water management district wherein
the court may issue a writ of mandamus against the officers of said district, including the
tax collector, directing the levying of a sufficient tax as provided in this article and the
collection of same in such sum as may be necessary to meet any unpaid installments of principal
and interest and costs of suit and such other remedies are hereby vested in the holder or
holders of such bond or bonds in default as may be authorized by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-9-40.htm - 9K - Match Info - Similar pages
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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
44-2-20
Section 44-2-20 Text of compact. The Interstate Compact on the Placement of Children is hereby
enacted into law and entered into with all other jurisdictions legally joining therein in
form substantially as follows: Article I. Purpose and Policy. It is the purpose and policy
of the party states to cooperate with each other in the interstate placement of children to
the end that: (a) Each child requiring placement shall receive the maximum opportunity to
be placed in a suitable environment and with persons or institutions having appropriate qualifications
and facilities to provide a necessary and desirable degree and type of care. (b) The appropriate
authorities in a state where a child is to be placed may have full opportunity to ascertain
the circumstances of the proposed placement, thereby promoting full compliance with applicable
requirements for the protection of the child. (c) The proper authorities of the state from
which the placement is made may obtain the most complete...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/44-2-20.htm - 10K - Match Info - Similar pages
8-15-14
Section 8-15-14 Revocation of permit; liquidation of operation. (a) In the event that the Commissioner
of Agriculture and Industries upon a public hearing finds and determines that a public warehouse
is being operated in violation of law and regulations and in jeopardy of the public interest,
he shall thereupon revoke the permit to operate such public warehouse and, in his discretion,
he may take charge of the operation of such warehouse for the purpose of liquidating the same
under the direction of the circuit court having jurisdiction at the place of the operation
thereof and to operate same under the direction of the court for such time as may be necessary
to protect the public interest or to compel compliance with the laws and regulations relating
to the operation of public warehouses. (b) Upon taking charge thereof, the Commissioner of
Agriculture and Industries shall appoint in writing, under his hand and official seal, an
agent to assist him in the duty of liquidation and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-15-14.htm - 8K - Match Info - Similar pages
34-27-36
Section 34-27-36 Disciplinary action - Generally. (a) The commission or its staff may on its
own, or on the verified complaint in writing of any person, investigate the actions and records
of a licensee. The commission may issue subpoenas and compel the testimony of witnesses and
the production of records and documents during an investigation. If probable cause is found,
a formal complaint shall be filed and the commission shall hold a hearing on the formal complaint.
The commission shall revoke or suspend the license or impose a fine of not less than one hundred
dollars ($100) nor more than two thousand five hundred dollars ($2,500), or both, or reprimand
the licensee in each instance in which the licensee is found guilty of any of the following
acts set out in this section. The commission may revoke or suspend a license until such time
as the licensee has completed an approved continuing education course and/or made restitution
to accounts containing funds to be held for other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-27-36.htm - 12K - Match Info - Similar pages
32-6-31
Section 32-6-31 Terms of compact. The Driver License Compact is hereby enacted into law and
entered into with all other jurisdictions legally joining therein in the form substantially
as follows: Driver License Compact Article I Findings and Declaration of Policy (a) The party
states find that: (1) The safety of their streets and highways is materially affected by the
degree of compliance with state and local ordinances relating to the operation of motor vehicles.
(2) Violation of such a law or ordinance is evidence that the violator engages in conduct
which is likely to endanger the safety of persons and property. (3) The continuance in force
of a license to drive is predicated upon compliance with laws and ordinances relating to the
operation of motor vehicles, in whichever jurisdiction the vehicle is operated. (b) It is
the policy of each of the party states to: (1) Promote compliance with the laws, ordinances
and administrative rules and regulations relating to the operation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-31.htm - 10K - Match Info - Similar pages
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