Code of Alabama

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45-10-234.2
Section 45-10-234.2 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR
SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The sheriff
shall keep and maintain a permanent record of all abandoned or stolen firearms, not subject
to disposition by general law. The records shall state the description of the firearm, the
date of recovery of the firearm, and the serial or other identifying number, if any, of the
firearm. Firearm as used in this part shall have the same meaning as defined in Section 13A-8-1.
(b) Unless otherwise provided by law, the sheriff may sell or destroy these firearms if the
owner of the firearm does not claim the firearm within six months of the date the sheriff
obtained it. (c) The sheriff may sell the firearms only to gun dealers who have held an active
business license for at least one year immediately prior to the date of the sale. The sheriff
shall establish a procedure to notify gun dealers of a sale. A firearm...
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45-5-233-02
Section 45-5-233-02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE AUGUST 1, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The sheriff
shall keep and maintain a permanent record of all abandoned or stolen firearms, not subject
to disposition by general law. The records shall state the description of the firearm, the
date of recovery of the firearm, and the serial or other identifying number, if any, of the
firearm. Firearm as used in this part shall have the same meaning as defined in Section 13A-8-1.
(b) Unless otherwise provided by law, the sheriff may sell or destroy these firearms if the
owner of the firearm does not claim the firearm within six months of the date the sheriff
obtained it. (c) The sheriff may sell the firearms only to gun dealers who have held an active
business license in this state for at least one year immediately prior to the date of the
sale. The sheriff shall establish a procedure to notify gun dealers of a...
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45-31-233.02
Section 45-31-233.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2020 REGULAR
SESSION, EFFECTIVE AUGUST 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The sheriff
shall keep and maintain a separate permanent record of all abandoned and stolen firearms,
not subject to disposition by general law. The records shall state the description of the
firearm, the date of recovery of the firearm, the serial or other identifying number, if any,
of the firearm, and the place of recovery of the firearm. Firearm as used in this part shall
have the same meaning as defined in Section 13A-8-1. (b) Unless otherwise provided by law,
the sheriff may sell or destroy these firearms if the owner of the firearm does not claim
the firearm within 12 months of the date the sheriff obtained it. (c) The sheriff may sell
the firearms only to gun dealers who have held an active business license from Geneva County
for at least one year immediately prior to the date of the sale. The sheriff...
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21-9-11
Section 21-9-11 Duties of commissioner. (a) The commissioner shall direct all matters involving
the department in conformance with state and federal law and the policies of the board. (b)
The commissioner shall perform the following specific duties: (1) Enforce the rules and regulations
of the board governing the department's services and programs. (2) Appoint to positions of
employment those professional, clerical, and other assistants, including specialists and consultants,
on a full or part-time basis as may be needed. The number of employees, their qualifications,
their compensation, and all other expenditures of the commissioner shall be within the limits
of a budget approved by the board. The commissioner and all employees of the department shall
be entitled to all benefits accruing to merit system employees including the right to accumulate
leave and participate in the Teachers' Retirement System under the same terms and conditions
as employees of the State Department of...
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40-29-90
Section 40-29-90 Jeopardy assessment - For income tax. (a) Termination of taxable period. If
the commissioner or his delegate finds that a taxpayer designs quickly to depart from the
State of Alabama or to remove his property therein, or to do any other act tending to prejudice
or to render wholly or partly ineffectual proceedings to collect the income tax for the current
or the preceding taxable year unless such proceedings be brought without delay, the commissioner
or his delegate shall declare the taxable period for such taxpayer immediately terminated,
and shall cause notice of such finding and declaration to be given the taxpayer, together
with a demand for immediate payment of the tax for the taxable period so declared terminated
and of the tax for the preceding taxable year or so much of such tax as is unpaid, whether
or not the time otherwise allowed by law for filing return and paying the tax has expired;
and such taxes shall thereupon become immediately due and payable. In...
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40-29-91
Section 40-29-91 Jeopardy assessment - Other taxes. (a) If the commissioner or his delegate
finds that a taxpayer designs quickly to depart from the State of Alabama or to remove his
property therein, or to do any other act tending to prejudice or to render wholly or partly
ineffectual proceedings to collect any tax imposed by this title other than income tax, the
commissioner or his delegate may issue notice of such finding to the taxpayer by personal
service or mailing to his/her last known address, together with a demand for immediate payment
of the tax declared to be in jeopardy, including penalties and additions thereto and such
tax, penalty, interest, and additions thereto shall be immediately due and payable. A final
assessment of such tax may be entered immediately and if the assessment is not paid upon such
demand of the commissioner or his delegate, the commissioner or his delegate may forthwith
issue a warrant for levy and distraint of any personal property of the taxpayer...
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45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program. (a)
This section shall only apply to Choctaw County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. The gross proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section. (d)
The tax levied by this section shall be collected by the State Department of Revenue, or such
other entity as determined by the county commission, at the same time and in...
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11-86A-15
Section 11-86A-15 Security for bonds. (a) In the discretion of the board of directors of an
authority, any bonds may be secured by an indenture between an authority and a trustee, which
may be a trust company or bank having trust powers, whether the trust company or bank is located
within or outside of the state. In any indenture or resolution providing for the issuance
of bonds, an authority may pledge, for payment of the principal of and the interest on such
bonds, any of its revenues to which its rights exist or may thereafter come into existence,
and may assign, as security for payment, any of its leases, franchises, permits, and contracts.
In any indenture, an authority may mortgage any properties, including any that may be thereafter
acquired by it, and may provide that in the event of a default in payment of the bonds secured
thereby or in the event of default with respect to any agreement contained therein, the mortgage
may be foreclosed either by sale at public outcry or by...
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11-92A-15
Section 11-92A-15 Security for bonds. (a) In the discretion of the board of directors of an
authority, any bonds may be secured by an indenture between an authority and a trustee, which
may be any trust company or bank having trust powers, whether such trust company or bank is
located within or without the state. In any such indenture or resolution providing for the
issuance of bonds an authority may pledge, for payment of the principal of and the interest
on such bonds, any of its revenues to which its right then exists or may thereafter come into
existence, including, but not limited to, revenues or other money or property pledged to it
by any public or private person, and may assign, as security for such payment, any of its
leases, loan agreements, franchises, permits, and contracts. In any such indenture, an authority
may mortgage any of its properties, including any that may be thereafter acquired by it, and
may provide that in the event of a default in payment of the bonds...
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38-15-4
Section 38-15-4 Registration of certain youth residential institutions or organizations; staff
training plans; rights of children; licensing and inspection of food preparation areas; access
by law enforcement agencies. (a) Commencing on January 1, 2018, the department shall register
any religious, faith-based, or church nonprofit, other nonprofit, or for profit affiliated
youth residential facility, youth social rehabilitation facility, community treatment facility
for youths, youth transitional care facility, long term youth residential facility, private
alternative boarding school, private alternative outdoor program, and any organization entrusted
with the residential care of children in any organizational form or combination defined by
this section, whenever children are housed at the facility or location of the program for
a period of more than 24 hours. At a minimum, registered youth residential institution or
organization under this section shall do all of the following: (1) Be...
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