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43-6-4
Section 43-6-4 Disposition of personalty when no heir appears. If no heir or person entitled
to receive such estate appears or is ascertained within 12 months after such publication,
the money and proceeds of the personal assets must be paid to the judge of probate, after
deducting the expenses of administration. (Code 1852, §2067; Code 1867, §2459; Code 1876,
§2854; Code 1886, §1939; Code 1896, §1755; Code 1907, §3921; Code 1923, §7617; Code 1940,
T. 16, §28.)...
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43-6-5
Section 43-6-5 Disposition of real estate when no heir appears. If, after two years from the
publication of such notice, no heir or person entitled to receive such estate appears, the
real estate must be sold by such personal representative, under the direction of the judge
of probate of the county in which letters testamentary or of administration were granted and
upon such notice as real estate is sold by executors and administrators; and the proceeds
thereof must, after deducting all expenses and allowances, be paid to such judge. (Code 1852,
§2068; Code 1867, §2460; Code 1876, §2855; Code 1886, §1940; Code 1896, §1756; Code 1907,
§3922; Code 1923, §7618; Code 1940, T. 16, §29.)...
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43-2-447
Section 43-2-447 Notice to unknown parties; appointment of special guardian; disposition of
shares. If it shall be averred in an application for the sale of lands for the payment of
debts or for division, that the names of any of the heirs or devisees are unknown, that the
petitioner has made diligent inquiry and cannot ascertain the same, the cause may proceed
against them without naming them; but the court must make publication as in case of nonresidents,
describing such unknown parties as near as may be by the character in which they are made
parties and with reference to their interest in the lands sought to be sold, and must appoint
a suitable and competent person not of kin or counsel to the petitioner, as special guardian
to represent such unknown parties. The shares or interests of such unknown parties, in the
proceeds of lands sold for division, shall be paid into court and there retained and paid
out to the proper parties when ascertained. (Code 1896, §162; Code 1907,...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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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,...
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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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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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22-18-50
Section 22-18-50 Enactment and text of Emergency Medical Services Personnel Licensure Interstate
Compact. The Emergency Medical Services Personnel Licensure Interstate Compact is hereby enacted
into law and entered into with all other jurisdictions legally joining therein in form substantially
as follows: SECTION 1. PURPOSE In order to protect the public through verification of competency
and ensure accountability for patient care related activities all states license emergency
medical services (EMS) personnel, such as emergency medical technicians (EMTs), advanced EMTs
and paramedics. This Compact is intended to facilitate the day to day movement of EMS personnel
across state boundaries in the performance of their EMS duties as assigned by an appropriate
authority and authorize state EMS offices to afford immediate legal recognition to EMS personnel
licensed in a member state. This Compact recognizes that states have a vested interest in
protecting the public's health and safety...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-18-50.htm - 41K - Match Info - Similar pages
26-2-53
Section 26-2-53 Revocation of guardianship or conservatorship - Upon application by person
ascertained to be incapacitated - Conduct of hearing or trial upon contested application;
entry of decree revoking guardianship or conservatorship, etc., where application not contested.
If the guardian or conservator or the person at whose instance the inquisition was had and
taken appears and, in writing, denies the allegations of the application, the court must appoint
a day for the trial of such contest, not more than 10 days thereafter, and must cause a jury
to be summoned in the manner provided by Section 12-16-78 for the trial thereof, and proceedings
must be had as upon the original inquisition. If there be no contest of the allegations of
the application and the court is satisfied of the truth thereof, a decree must be entered
revoking the proceedings on the inquisition and the guardianship or conservatorship and declaring
that the ward must be restored to the custody and management of...
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6-6-225
Section 6-6-225 Questions on administration of trust or estate of a decedent, etc. Any person
interested as or through an executor, administrator, trustee, guardian, or other fiduciary,
creditor, devisee, legatee, heir, next of kin, or cestui que trust, in the administration
of a trust, or of the estate of a decedent, infant, incompetent, or insolvent may have a declaration
of rights or legal relations in respect thereto: (1) To ascertain any class of creditors,
devisees, legatees, heirs, next of kin, or other; (2) To direct the executors, administrators,
or trustees to do or abstain from doing any particular act in their fiduciary capacity; or
(3) To determine any question arising in the administration of the estate or trust, including
questions of construction of wills and other writings. (Acts 1935, No. 355, p. 777; Code 1940,
T. 7, §159.)...
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