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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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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
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36-25A-2
Section 36-25A-2 Definitions. As used in and for determining the applicability of this chapter,
the following words shall have the following meanings solely for the purposes of this chapter:
(1) DELIBERATION. An exchange of information or ideas among a quorum of members of a subcommittee,
committee, or full governmental body intended to arrive at or influence a decision as to how
any members of the subcommittee, committee, or full governmental body should vote on a specific
matter that, at the time of the exchange, the participating members expect to come before
the subcommittee, committee, or full body immediately following the discussion or at a later
time. (2) EXECUTIVE SESSION. That portion of a meeting of a subcommittee, committee, or full
governmental body from which the public is excluded for one or more of the reasons prescribed
in Section 36-25A-7(a). (3) GENERAL REPUTATION AND CHARACTER. Characteristics or actions of
a person directly involving good or bad ethical conduct,...
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16-22-9
Section 16-22-9 Educational authority sick leave bank plans. (a) The following terms shall
have the following meanings, respectively: (1) CATASTROPHIC ILLNESS. Any illness, injury,
or pregnancy or medical condition related to childbirth, certified by a licensed physician
which causes the employee to be absent from work for an extended period of time. (2) CHIEF
EXECUTIVE OFFICER. The superintendent of any public county or city school system; the President
of the Alabama Institute for Deaf and Blind; the president of any two-year school or college
under the auspices of the State Board of Education; the President of Alabama Agricultural
and Mechanical University; the Superintendent of the Department of Youth Services School District;
the Executive Director of the Alabama School of Fine Arts; and the Executive Director of the
Alabama High School of Mathematics and Science. (3) EDUCATIONAL AUTHORITY or AUTHORITY or
BOARD. Each city and county board of education; the Board of Trustees of the...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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11-50B-8
Section 11-50B-8 Meetings, hearings, etc., open to public; notice; petition; election; procedure.
(a) Actions of the governing body of a public provider relating to the provision of cable
service or telecommunications service by the public provider, shall be taken in meetings open
to the public consistent with any one or more of Sections 11-43-49, 11-43A-21, 11-44C-25,
and 13A-14-2, as amended, respectively, or other similar statutory provisions, as shall otherwise
govern meetings of the governing body of the affected public provider. (b) Prior to the determination
of the governing body of a public provider of cable service to commence furnishing cable service
to subscribers in the exercise of authority granted under this chapter, the governing body
of the public provider shall conduct a public hearing. Actual notice of the date, time, and
place of the public hearing shall be given not less than 30 days prior thereto, to each private
provider furnishing cable service in the...
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11-46-55.1
Section 11-46-55.1 Recount procedures. (a) Any person with standing to contest a municipal
election may petition the canvassing authority for a recount of any or all precinct returns.
The time period for requesting a recount ends 48 hours after the official canvass of returns
by the municipal governing body. The petitioner must be prepared to pay the cost of the recount
and must be required to give security to cover these costs in an amount as determined by the
municipal governing body based upon an estimate of actual costs. The recount must be conducted
under the supervision of a trained and certified poll official. Representatives of opposing
interests shall be given at least 24 hours' notice and shall be invited to participate in
the recount. (b) The recount shall be conducted as simply as the type of equipment and local
conditions permit provided that the following minimum safeguards shall be observed: (1) The
box or envelope holding the ballots shall be delivered unopened to the...
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11-46-27
Section 11-46-27 Appointment, compensation, etc., of election officers. (a) The municipal governing
body or a majority of them must, not less than 15 days before the holding of any municipal
election, appoint from the qualified electors of the respective wards or voting districts
officers to hold the election as follows: Where paper ballots are used, one returning officer
for each ward and three inspectors and two clerks for each box at each voting place and, where
voting machines are used, an inspector, a chief clerk, and a first and second assistant clerk
for each voting machine; except that in the event voting centers or voting places are established,
then the requirements of Section 11-46-24 shall control the number of election officials.
In any Class 6, Class 7, or Class 8 municipality, election officials must reside within the
municipality and may serve at any polling place within the municipality. An election official
appointed to serve in a polling place other than where he or...
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45-37-22
Section 45-37-22 Election on Sunday sale and distribution of alcoholic beverages. The Jefferson
County Commission is hereby mandated to call and provide for holding an election among the
voters of Jefferson County to determine whether or not alcoholic beverages, as defined in
Section 28-3-1, may be legally sold and distributed on Sundays after 12:00 o'clock noon by
properly licensed retailers serving the general public. The initial election mandated by this
part shall be held at the same time as the next statewide primary election scheduled to be
held on the first Tuesday of June, 1990, provided that if this part does not become effective
in sufficient time prior to the date of such primary election to permit the initial election
mandated hereby to be conducted on such date in accordance with Section 45-37-22.02, then
such initial election shall be held at the same time as the next statewide general election
scheduled to be held on the first Tuesday after the first Monday in November,...
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