32-6-32
Section 32-6-32 Licensing authority; duties of Director of Public Safety. As used in the compact,
the term "licensing authority," with reference to this state, shall mean the Department
of Public Safety. The Director of Public Safety shall furnish to the appropriate authorities
of any other party state any information or documents reasonably necessary to facilitate the
administration of Articles III, IV, and V of the compact. (Acts 1966, Ex. Sess., No. 401,
p. 540, §3.)...
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38-4-1
Section 38-4-1 Persons to whom public assistance payable. (a) Generally. - Public assistance
shall be payable under this chapter to or on behalf of any person who is a needy blind person
within the requirements of this chapter, or is a needy person over the age of 65 years within
the requirements of this chapter, or is a dependent child within the requirements of this
chapter, or who is permanently and totally disabled within the requirements of this chapter.
No public assistance shall be payable under this chapter to or on behalf of any person who
is an inmate of a public institution; except, that such assistance may be payable to or on
behalf of persons who are patients in public institutions where such payments are matchable
under provisions of the Federal Social Security Act; provided, that the state department shall
not grant assistance to inmates of any institution, whether public or private, unless that
institution conforms to requirements under the provisions of the Federal...
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40-29A-3
Section 40-29A-3 Tax amnesty program. (a) The department shall develop and implement a tax
amnesty program in accordance with the provisions of this chapter. The commissioner may provide
by rule as necessary for the administration and implementation of the program. The commissioner
shall publicize the program in order to maximize the public awareness of and participation
in the program. The commissioner, for purpose of publicizing the program, may contract with
any advertising agency within or outside this state and use public service announcements,
pamphlets, mail notices, and print, television, and radio announcements. Such publications
shall include increasing public awareness that the program will provide amnesty for sales
and use tax due on internet, mail order, or other purchases made from out-of-state vendors
for which Alabama sales or use tax was not charged at the time of purchase. In furthering
the collections of amnesty, the commissioner may procure amnesty program...
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40-2A-5
Section 40-2A-5 Authority to issue revenue rulings. (a) The commissioner may, in addition to
all other powers and authority now granted by law, issue "revenue rulings" describing
the substantive application of any law or regulation administered by the department. Revenue
rulings may also govern procedures applicable to the department, and in that event, shall
be called "revenue procedures." Revenue rulings shall be binding on the department
and the state, its political subdivisions, and taxing authorities only with respect to the
taxpayer making the request and only with respect to the facts contained in the request. The
department attorney assigned to review the request for a revenue ruling shall consult with
the taxpayer or its authorized representative, if requested by the taxpayer or the authorized
representative, prior to issuing the revenue ruling. A revenue ruling shall constitute the
department's interpretation of the law or regulations as applied to the facts contained in
the...
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45-1-243
Section 45-1-243 Definitions. (a) The following words, terms, and phrases where used in this
subpart shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) "County" means Autauga County in the State of Alabama.
(2) "Commissioner" means the Commissioner of Revenue of the state. (3) "State
Department of Revenue" means the Department of Revenue of the state. (4) "State"
means the State of Alabama. (5) "State sales tax statutes" means Division 1 of Article
1 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly
set forth any exemptions from the computation of the taxes levied in Division 1 and all other
statutes which expressly apply to, or purport to affect, the administration of Division 1
and the incidence and collection of the taxes imposed therein. (6) "State sales tax"
means the tax or taxes imposed by the state sales tax statutes. (7) "State use tax statutes"
means Article 2 of...
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45-10-244
Section 45-10-244 Definitions. (a) The following words, terms, and phrases where used in this
subpart shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) "County" means Cherokee County in the State of Alabama.
(2) "Commissioner" means the Commissioner of Revenue of the state. (3) "State
Department of Revenue" means the Department of Revenue of the state. (4) "State"
means the State of Alabama. (5) "State sales tax statutes" means Division 1 of Article
1 of Chapter 23 of Title 40, including all other statutes of the state which expressly set
forth any exemptions from the computation of the taxes levied in Division 1 and all other
statutes which expressly apply to, or purport to affect, the administration of Division 1
and the incidence and collection of the taxes imposed therein. (6) "State sales tax"
means the tax or taxes imposed by the state sales tax statutes. (7) "State use tax statutes"
means Article 2 of Chapter 23 of...
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9-7A-2
Section 9-7A-2 Definitions. The following terms, whenever used in this chapter, shall have
the following respective meanings unless the context clearly indicates otherwise: (1) COMMISSIONER.
The Commissioner of the Department of Conservation and Natural Resources. (2) ADMINISTRATOR.
The director of the plans and programs of the Department of Conservation and Natural Resources.
(3) FUND. The Alabama Recreation Capital Development Assistance Fund. (4) APPLICANT. Any county,
or municipality; or state, county or municipal agency having legal authority to hold title
to real property, or any combination of the above named entities. (5) RECREATIONAL LAND. Land
and appurtenances thereto used for, or susceptible to recreational use. (6) RECREATIONAL USE.
Participation in or observation of outdoor activities by the general public including, but
not limited to, hunting, fishing, water sports, aerial sports, hiking, camping, winter sports,
animal or vehicular riding and any related activity. (7)...
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14-1-4
Section 14-1-4 Officers and employees generally. (a) The department may appoint officers and
employees as it may require for the performance of its duties and shall fix and determine
their qualifications, duties, and authority. The employees of the department, except the Commissioner
of Corrections and the deputy commissioners of corrections, not to exceed three, shall be
subject to the law with respect to the method, selection, classification, and compensation
of state employees on a basis of merit. (b) The Department of Corrections shall not rescind
any employee position with the classification of "correctional officer" and replace
them with an employee of a lower classification or pay. (c) The rules and regulations of the
State Personnel Department shall not be applicable to the appointment, tenure, or compensation
of physicians, surgeons, psychiatrists, psychologists, dentists, or allied professional supportive
personnel employed by the department. (d) The deputy commissioners and...
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2-2-33
Section 2-2-33 Duty to perform tests or analyses; delegation; use of results. (a) Whenever
it shall be necessary to have any tests or analyses made in order to properly execute any
law or rule and regulation under authority of law, the execution or administration of which
is a duty imposed on the commissioner or the State Board of Agriculture and Industries, the
commissioner shall make such tests or analyses or cause to be made such tests or analyses
by employees of the Department of Agriculture and Industries or as otherwise provided in subsection
(b). (b) The commissioner, with approval of the State Board of Agriculture and Industries,
may enter into agreements delegating the responsibility for laboratory tests or analyses to
any laboratory operated by the United States government or any other state government. The
commissioner may use the results of tests or analyses performed by these laboratories for
the execution or administration of any law or rule imposed on the commissioner or...
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2-31-14
Section 2-31-14 Issuance of subpoenas; compensation and allowances of witnesses; administration
of oaths. The commissioner is authorized to issue subpoenas and to bring before the department
any person or persons in the state and to take testimony either orally or by deposition or
by exhibit with the same fees and mileage and in the same manner as prescribed by law in judicial
proceedings and civil cases in the circuit courts of the state. The commissioner is authorized
to issue subpoenas duces tecum on any or all records. The commissioner or his designee may
administer oaths to witnesses at any hearing which the department is authorized by law to
conduct. (Acts 1981, No. 81-391, p. 611, §14.)...
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