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40-1-2
Section 40-1-2 Lien for taxes - Generally. (a) If any person liable to pay any tax, other than
ad valorem taxes, neglects or refuses to pay the same the amount, including any interest,
penalty, additional amount, or addition to such tax, together with any costs which may accrue
in addition thereto, shall be a lien in favor of the State of Alabama upon all property and
the rights to property, real or personal, belonging to such person. Unless another
date is specifically fixed by law, the lien shall arise at the time the assessment list, return
therefor or the payment thereof, as the case may be, was due to have been filed with or made
to the Department of Revenue or other agency of the state or county and shall continue until
the liability for such amount is satisfied or becomes unenforceable by reason of the lapse
of time. (b) Such lien shall not be valid against any mortgagee, purchaser in the usual course
of trade, or conventional judgment creditor with an actual money judgment of...
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40-2-18
and that the board will convene at the courthouse in the county on a day to be named and fixed
in the notice to correct any errors in the valuations. In the event the property of any taxpayer
is increased by the county board of equalization when revaluing and equalizing assessments
as provided in this section over the assessed value as originally fixed by the board, the
taxpayer shall be furnished by mail or in person, with a statement showing separately the
revised value of his or her personal property and his or her real property and also
that the taxpayer may file in writing with the secretary of the county board of equalization,
within 30 calendar days from the date of the notice, objections, if any are made, to the revaluation
made as herein provided, and that the county board of equalization will sit on a day to be
named and fixed in the notice, when the complaining taxpayer, his or her agent or attorney
may appear and produce evidence in support of any objection as filed....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-18.htm - 6K - Match Info - Similar pages
40-18-24
Section 40-18-24 Taxation of subchapter K entity. (a) The amount of income, deduction, gain,
loss, or credit includable or deductible by an owner of an interest in a subchapter K entity
shall be determined in accordance with subchapter K of the Internal Revenue Code, 26 U.S.C.
ยงยง 701-761. (b) For purposes of computing its net income, a subchapter K entity shall add
back otherwise deductible interest expenses and costs and intangible expenses and costs directly
or indirectly paid, accrued or incurred to, or in connection directly or indirectly with,
one or more direct or indirect transactions, with one or more related members, except to the
extent the subchapter K entity shows, upon request by the commissioner, that the corresponding
item of income was in the same taxable year: (1) subject to a tax based on or measured by
the related member's net income in Alabama or any other state of the United States, or (2)
subject to a tax based on or measured by the related member's net income...
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40-2A-10
the Secretary of Information Technology, the commissioner may provide to the Secretary of Information
Technology an annual report outlining the measures employed by the department to maintain
the security of taxpayer information protected from disclosure under this section or under
federal law, to include federal tax information as defined from time to time in Internal Revenue
Service Publication 1075 and which is subject to the confidentiality protections of the Internal
Revenue Code, or personal information subject to the confidentiality provisions of
the federal Driver's Privacy Protection Act under Public Law 103-322. Except as provided in
this subdivision, the development, implementation, and maintenance of the information technology
systems of the department shall not be subject to oversight by any other state agency. (g)
Nothing herein shall prohibit the exchange of information between and among county or municipal
governments, provided that any exchange shall be subject to...
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41-10-546
office of the authority, and provided further that the officers, directors, agents, and employees
of the authority may not be sued for actions in behalf of the authority in any nisi prius
court other than the courts of the county in which is located the principal office of the
authority. (3) To have and to use a corporate seal and to alter the seal at pleasure. (4)
To establish a fiscal year. (5) To acquire, purchase, lease, receive, hold, transmit, and
convey the title to real and personal property to or from any person. (6) To issue
and incur authority obligations, whether or not the interest thereon (or, in the case of authority
guaranties, on the authority-guaranteed obligations to which such authority guaranties relate)
is excluded from gross income for federal income tax purposes, for the purpose of financing
project costs and providing for the payment of training facility management fees and to provide
for the rights of the purchasers, holders, or owners of authority...
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45-24A-32.05
Section 45-24A-32.05 Jurisdiction of court; adjudicative hearing; liability; evidence and procedure.
(a) The municipal court is vested with the power and jurisdiction to hear and adjudicate the
civil violations provided for in this part, and to issue orders imposing the civil penalties
and costs set out in this part. (b) A person who receives a notice of violation may contest
the imposition of the civil penalty by submitting a request for a hearing on the adjudication
of the civil violation, in writing, within 15 days of the 10th day after the date the notice
of violation is mailed. Upon receipt of a timely request, the city shall notify the person
of the date and time of the adjudicative hearing. (c) Failure to pay a civil penalty or to
contest liability in a timely manner is an admission of liability in the full amount of the
civil penalty assessed in the notice of violation. (d) The civil penalty and court costs shall
not be assessed if, after a hearing, the municipal court judge...
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45-31-141.11
Section 45-31-141.11 Fire protection fee levied on dwellings and commercial buildings. (a)
The expenses of establishing and maintaining a district shall be paid for by the proceeds
of a fire protection fee which shall be levied and collected in an amount sufficient to pay
the expense. One percent of the fee shall be appropriated to fund the Geneva County office
of the Alabama Forestry Commission. One percent of the fee shall be appropriated to the Geneva
County Volunteer Firefighters Association. The fee shall be levied at a uniform rate upon
each dwelling and commercial building served by the system. The term commercial building shall
not apply to any utility distribution or transmission poles or towers or utility substations.
The fee shall be collected, administered, and enforced at the same time, in the same manner,
and under the same requirements and laws as are the ad valorem taxes of the state. The property
owner would be provided the same rights in this situation as he or she...
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45-37A-331.05
Section 45-37A-331.05 Power and jurisdiction of municipal court; contesting liability; fines
and costs; affirmative defenses. (a) The municipal court is vested with the power and jurisdiction
to hear and adjudicate the civil violations provided for in this part, and to issue orders
imposing the civil fines and costs set out in this part. (b) A person who receives a notice
of violation may contest the imposition of the civil fine by submitting a request for a hearing
on the adjudication of the civil violation, in writing, within 15 days of the 10th day after
the date the notice of violation is mailed. Upon receipt of a timely request, the city shall
notify the person of the date and time of the adjudicative hearing by United States mail,
return receipt requested. (c) Failure to pay a civil penalty or to contest liability in a
timely manner is an admission of liability in the full amount of the civil fine assessed in
the notice of violation. (d) The civil fine shall not be assessed if,...
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45-37A-42.05
Section 45-37A-42.05 Administrative hearings; contesting liability; fines and costs; affirmative
defenses. (a) An Administrative Hearing Officer appointed by the Mayor of the city is vested
with the power and jurisdiction to conduct administrative hearings of civil violations provided
for in this part. (b) A person who receives a notice of violation may contest the imposition
of the fine by submitting a request for an administrative hearing of the civil violation,
in writing, within 15 days of the 10th day after the date the notice of violation is mailed.
Upon receipt of a timely request, the city or its designee shall notify the person of the
date and time of the administrative hearing by U.S. mail. (c) Failure to pay a fine or to
contest liability in a timely manner is an admission of liability in the full amount of the
fine assessed in the notice of violation. (d) Any fine imposed pursuant to this part shall
not be collected if, after a hearing, the Administrative Hearing Officer...
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45-41A-41.05
Section 45-41A-41.05 Power and jurisdiction of municipal court; contesting liability; fines
and costs; affirmative defenses. (a) The Opelika Municipal Court is vested with the power
and jurisdiction to hear and adjudicate the civil violations provided for in this part, and
to issue orders imposing the civil fines and costs set out in this part. (b) A person who
receives a violation may contest the imposition of the civil fine by submitting a request
for a hearing on the adjudication of the civil violation, in writing, within 15 days of the
10th day after the date the notice of violation is mailed. Upon receipt of a timely request,
the city shall notify the person of the date and time of the adjudicative hearing. (c) Failure
to pay a civil penalty or to contest liability in a timely manner is an admission of liability
in the full amount of the civil fine assessed in the notice of violation. (d) The civil fine
and court costs shall not be assessed if, after a hearing, the Opelika...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41A-41.05.htm - 6K - Match Info - Similar pages
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