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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section,
it shall be unlawful for any person to print, publish, or divulge, without the written permission
or approval of the taxpayer, the return of any taxpayer or any part of the return, or any
information secured in arriving at the amount of tax or value reported, for any purpose other
than the proper administration of any matter administered by the department, a county, or
a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical
information pertaining to taxes may be disclosed at the discretion of the commissioner or
his or her delegate to the legislative or executive branch of the state. Upon request, the
commissioner or his or her delegate may make written disclosure as...
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27-60-2
Section 27-60-2 Interstate Insurance Product Regulation Compact. The State of Alabama hereby
agrees to the following interstate compact known as the Interstate Insurance Product Regulation
Compact: ARTICLE I. PURPOSES. The purposes of this compact are, through means of joint and
cooperative action among the compacting states: 1. To promote and protect the interest of
consumers of individual and group annuity, life insurance, disability income, and long-term
care insurance products; 2. To develop uniform standards for insurance products covered under
the compact; 3. To establish a central clearinghouse to receive and provide prompt review
of insurance products covered under the compact and, in certain cases, advertisements related
thereto, submitted by insurers authorized to do business in one or more compacting states;
4. To give appropriate regulatory approval to those product filings and advertisements satisfying
the applicable uniform standard; 5. To improve coordination of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-60-2.htm - 45K - Match Info - Similar pages
18-1A-284
Section 18-1A-284 Judgment not suspended by appeal if damages paid into probate court and bond
given. No appeal shall suspend the judgment or deprive the applicant of the right of entry,
provided the amount of the damages assessed for the parties who appeal or against whom an
appeal is taken shall have been paid into probate court in money and a bond shall have been
given in double the amount of such damage, with good and sufficient surety, to pay such damages
as the property owners may sustain. Said amount of damages may be paid into probate court
and said bond in double the amount of such damage, with good and sufficient surety, may be
given at the time of taking the appeal or at any time thereafter that the applicant may desire
the right of entry pending the appeal. (Acts 1985, No. 85-548, p. 802, §1615.)...
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42-2-8
Section 42-2-8 Commissioners for assessment of damages and compensation - Report. The commissioners
must, within 10 days from their appointment, report in writing to the court the amount of
damages and compensation ascertained and assessed by them, and thereupon the court must order
the same to be recorded and must make an order of condemnation in pursuance thereof upon payment
of the damages and compensation so assessed and reported or the deposit of the same in court.
(Code 1907, §2422; Code 1923, §3156; Code 1940, T. 59, §12.)...
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18-1A-289
Section 18-1A-289 Effect of order of condemnation; right of entry, etc., pending appeal upon
deposit of damages, compensation, and costs; effect of appeal upon condemnation order. The
order of condemnation, upon the payment of the sum ascertained and assessed by the verdict
of the circuit court, or the bond thereof in the circuit court for the defendant, shall vest
in the applicant the property or property right proposed to be acquired for the uses and purposes
stated in the application and for no other uses or purposes. But if an appeal shall be taken
by any party, then the person, corporation or association seeking to acquire such property
or property right, upon the deposit in the circuit court for the party whose land or interest
therein is sought to be condemned of the amount of damages and compensation so assessed, together
with the costs of the proceeding, shall be entitled to enter upon the lands so condemned and
to survey, construct, and operate on the same for the uses and...
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11-17-7
Section 11-17-7 Appeals from assessment of damages - Authorized. Any party interested in such
proceeding to locate and fix boundaries of burial places, as provided for in this chapter,
may appeal to the probate court within 30 days from the filing of such report for the purpose
only of fixing the amount of damages to the property taken or injured. (Code 1907, §92; Code
1923, §97; Code 1940, T. 12, §214.)...
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18-1A-286
Section 18-1A-286 Appeal to circuit court upon denial of application by probate court. If the
probate court refuses to grant the application, the applicant shall have a right of appeal
to the circuit court upon giving security for costs, to be approved by the judge of probate,
and upon such appeal the trial shall be de novo. Upon any appeal taken to the circuit court
under this section, if such circuit court determines that the application should be granted,
it shall immediately proceed either to have the damages and compensation assessed as provided
in Section 18-1A-151 or grant the condemnor the right of entry upon deposit of the amount
of its approved offer into circuit court together with a bond in double the amount as provided
in Section 18-1A-284. In such latter event the valuation issue shall be determined as provided
in Section 18-1A-151 as may be set by the circuit court. (Acts 1985, No. 85-548, p. 802, §1617.)...
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12-22-60
Section 12-22-60 Liability of clerk, register or probate judge for delayed or defective record.
If, by reason of negligence or delay of the clerk, register or probate judge, the record on
appeal is not delivered to the clerk of the appellate court in time to be filed or if the
record on appeal is so defective that the appellate court cannot proceed thereon, the clerk,
register or probate judge forfeits to the party aggrieved the sum of $200.00 and is further
liable to him, in an action on the case, for all damages sustained by his neglect or delay.
(Code 1852, §3028; Code 1867, §3496; Code 1876, §3937; Code 1886, §3636; Code 1896, §453;
Code 1907, §2850; Code 1923, §6109; Code 1940, T. 7, §772.)...
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