45-1-235.07
Section 45-1-235.07 Disposition of sale proceeds. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER
IN THE 2014 REGULAR SESSION, EFFECTIVE JULY 1, 2014. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
The proceeds from the sale of property at an auction conducted under the authority of this
part, after deducting and paying all expenses incurred in the recovery, storage, maintenance,
and sale of property, shall be collected by the sheriff and deposited into any bank located
in Autauga County to a fund designated as the Sheriff's Fund. The fund shall be drawn upon
by the sheriff and used exclusively for purposes of law enforcement in the discharge of the
sheriff's office as the sheriff sees fit. (Act 2014-241, §7.)...
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40-9-40
Section 40-9-40 (Effective October 1, 2014) Sale of certain durable medical equipment, prosthetics
and orthotics devices, and medical supplies. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER
IN THE 2013 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2014. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
In addition to any other exemptions provided by law, any items used for the treatment of illness
or injury or to replace all or part of a limb or internal body part purchased by or on behalf
of an individual pursuant to a valid prescription and covered by and billed to a third party
payer shall be exempt from state, county, and municipal sales and use taxes, including, but
not limited to, any of the following: Durable medical equipment, including repair parts and
the disposable or single patient use supplies required for the use of the equipment; medical
oxygen and related equipment and supplies; prosthetic and orthotic devices; and medical supplies,
as defined and covered under the Medicare...
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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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28-1-7
Section 28-1-7 Alcoholic Beverage Control Board prohibited from issuing licenses for sale of
intoxicating beverages in Class IV municipalities; exceptions. REPEALED IN THE 2020 REGULAR
SESSION BY ACT 2020-152 EFFECTIVE AUGUST 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
(a) All other provisions of law, rules, or regulations to the contrary notwithstanding, the
Alabama Alcoholic Beverage Control Board shall absolutely have no authority to issue any form
of license in a Class IV municipality organized pursuant to Section 11-44B-1, et seq., including,
but not limited to, on or off-premise consumption licenses, special event or special retail
licenses, restaurant or lounge licenses, club licenses, or other licenses for the retail sale
of any form of intoxicating beverages, including, but not limited to, beer and other forms
of malt beverages, wine, liquor, or other alcoholic beverages regulated by the board, unless
the application therefore has first been approved by the governing...
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19-3D-19
Section 19-3D-19 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE JANUARY 1, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. TAX-RELATED LIMITATIONS.
(a) In this section the following terms have the following meanings: (1) GRANTOR TRUST. A
trust as to which a settlor of a first trust is considered the owner under 26 U.S.C. Sections
671 through 677, as amended, or 26 U.S.C. Section 679, as amended. (2) INTERNAL REVENUE CODE.
The United States Internal Revenue Code of 1986, as amended. (3) NONGRANTOR TRUST. A trust
that is not a grantor trust. (4) QUALIFIED BENEFITS PROPERTY. Property subject to the minimum
distribution requirements of 26 U.S.C. Section 401(a)(9), as amended, and any applicable regulations,
or to any similar requirements that refer to 26 U.S.C. Section 401(a)(9) or the regulations.
(b) An exercise of the decanting power is subject to the following limitations: (1) If a first
trust contains property that qualified, or would have...
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13A-12-124
Section 13A-12-124 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE JULY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) As used in this section,
the term minor victim means a person who committed, or was solicited to commit, an act of
prostitution while the person was a minor. (b) Evidence of any of the following facts or conditions
does not constitute a defense in a prosecution under Section 13A-12-121.1, nor shall the evidence
preclude a finding of a violation: (1) A minor victim's sexual history or history of commercial
sexual activity. (2) A minor victim's connection by blood or marriage to a defendant in the
case or to anyone involved in the minor victim's prostitution. (3) Consent of or permission
by a minor victim or anyone else on the minor victim's behalf to any commercial sex act or
sexually explicit performance. (4) Age of consent to engage in sexual activity. (5) Mistake
as to the minor victim's age, even if the mistake is...
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13A-12-125
Section 13A-12-125 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE JULY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. In addition to all other
fines and penalties prescribed by law, a person convicted of violating Section 13A-6-152,
Section 13A-6-153, Section 13A-12-111, Section 13A-12-112, Section 13A-12-121, or Section
13A-12-121.1 shall pay a fine of five hundred dollars ($500) which shall be used to compensate
victims of prostitution and human trafficking. The fine shall be deposited into the State
Treasury to the credit of the Alabama Crime Victims Compensation Fund under Section 15-23-16.
Amounts deposited into the Alabama Crime Victims Compensation Fund shall be budgeted and allotted
in accordance with Sections 41-4-80 through 41-4-96 and Sections 41-19-1 through 41-19-12.
(Act 2018-506, §7.)...
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13A-6-163
Section 13A-6-163 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE JULY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Any violation of this
article or any violation of Section 13A-12-111, 13A-12-112, 13A-12-113, 13A-12-121, or 13A-12-121.1,
may only be prosecuted in circuit or district court. (b) Notwithstanding any provision of
law to the contrary, this section supersedes any law or ordinance that provides for the prosecution
of the offenses included in subsection (a) in municipal court. (Act 2018-506, §9.)...
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19-3D-12
Section 19-3D-12 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE JANUARY 1, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. DECANTING POWER UNDER
LIMITED DISTRIBUTIVE DISCRETION. (a) In this section, "limited distributive discretion"
means a discretionary power of distribution that is limited to an ascertainable standard or
a reasonably definite standard. (b) An authorized fiduciary that has limited distributive
discretion over the principal of the first trust for the benefit of one or more current beneficiaries
may exercise the decanting power over the principal of the first trust. If an authorized fiduciary
has limited distributive discretion over part but not all of the principal of a first trust,
the fiduciary may exercise the decanting power over that part of the principal over which
the authorized fiduciary has limited distributive discretion. (c) Under this section and subject
to Section 19-3D-14, a second trust may be created or...
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19-3D-13
Section 19-3D-13 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE JANUARY 1, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. TRUST FOR BENEFICIARY
WITH DISABILITY. (a) In this section the following terms have the following meanings: (1)
BENEFICIARY WITH A DISABILITY. A beneficiary of a first trust who the authorized fiduciary
believes may qualify for governmental benefits based on disability, whether or not the beneficiary
currently receives those benefits or is an individual who has been adjudicated incompetent
or incapacitated. (2) GOVERNMENTAL BENEFITS. Financial aid or services from a state, federal,
or other public agency. (3) SPECIAL-NEEDS FIDUCIARY. With respect to a trust that has a beneficiary
with a disability: (A) a trustee or other fiduciary, other than a settlor, that has discretion
to distribute part or all of the principal of a first trust to one or more current beneficiaries;
(B) if no trustee or fiduciary has discretion under...
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