40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete set of records, books, and other information sufficient to allow the department to determine the correct amount of value or correct amount of any tax, license, permit, or fee administered by the department, or other records or information as may be necessary for the proper administration of any matters under the jurisdiction of the department. The books, records, and other information shall be open and available for inspection by the department upon request at a reasonable time and location. (2) The department may examine and audit the records, books, or other relevant information maintained by any taxpayer or other person for the purpose of computing and determining the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
44-2-10
Section 44-2-10 Text of compact. The Interstate Compact for Juveniles is enacted into law and entered into with all jurisdictions mutually adopting the compact in the form substantially as follows: THE INTERSTATE COMPACT FOR JUVENILES Article I. Purpose. The compacting states to this interstate compact recognize that each state is responsible for the proper supervision or return of juveniles, delinquents and status offenders who are on probation or parole and who have absconded, escaped or run away from supervision and control and in so doing have endangered their own safety and the safety of others. The compacting states also recognize that each state is responsible for the safe return of juveniles who have run away from home and in doing so have left their state of residence. The compacting states also recognize that Congress, by enacting the Crime Control Act, 4 U.S.C. Section 112 (1965), has authorized and encouraged compacts for cooperative efforts and mutual assistance in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/44-2-10.htm - 39K - Match Info - Similar pages
16-44B-1
Section 16-44B-1 Compact. ARTICLE I PURPOSE It is the purpose of this compact to remove barriers to education success imposed on children of military families because of frequent moves and deployment of their parents by: A. Facilitating the timely enrollment of children of military families and ensuring that they are not placed at a disadvantage due to difficulty in the transfer of education records from the previous school district(s) or variations in entrance/age requirements. B. Facilitating the student placement process through which children of military families are not disadvantaged by variations in attendance requirements, scheduling, sequencing, grading, course content or assessment. C. Facilitating the qualification and eligibility for enrollment, educational programs, and participation in extracurricular academic, athletic, and social activities. D. Facilitating the on-time graduation of children of military families. E. Providing for the promulgation and enforcement of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-44B-1.htm - 46K - Match Info - Similar pages
45-21-241.24
Section 45-21-241.24 Collection and enforcement. The tax imposed by this subpart shall constitute a debt due Crenshaw County and may be collected as provided by law. The tax, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. All of the provisions of the revenue laws of this state which apply to enforcement of liens for license taxes due this state shall apply fully to the collection of the tax herein levied and the State Department of Revenue, for the use and benefit of Crenshaw County, shall collect such tax and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for collection of the state sales and use tax. The State Department of Revenue shall have full authority to employ such special counsel as it deems necessary from time to time to enforce...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-241.24.htm - 1K - Match Info - Similar pages
45-40-245.02
Section 45-40-245.02 Collection and enforcement. Any tax to be collected pursuant to this subpart shall constitute a debt due the county as provided by law. The tax, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. All of the provisions of the revenue laws of this state which apply to the enforcement of liens for license taxes due this state shall apply fully to the collection of any tax collected pursuant to this subpart, and the county commission, or its designee, shall collect the tax and enforce the tax and shall have and exercise for the collection and enforcement all rights and remedies that the State of Alabama or the State Department of Revenue has for the collection of the state sales tax. The county commission shall have full authority to employ counsel, including the county attorney, as it deems necessary from time to time to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.02.htm - 1K - Match Info - Similar pages
45-43-246.35
Section 45-43-246.35 Collection and enforcement. The tax imposed by this subpart shall constitute a debt due Lowndes County and may be collected as provided by law. The tax, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. All of the provisions of the revenue laws of this state which apply to enforcement of liens for license taxes due this state shall apply fully to the collection of the tax herein levied, and the State Department of Revenue, for the use and benefit of Lowndes County shall collect such tax and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for collection of the state sales and use tax. The State Department of Revenue shall have full authority to employ such special counsel as it deems necessary from time to time to enforce...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.35.htm - 1K - Match Info - Similar pages
45-43-246.65
Section 45-43-246.65 Collection and enforcement. The tax levied by this subpart shall constitute a debt due Lowndes County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The collection agency shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the state or the collection agency has for collection of the state sales and use tax. The collection agency may employ special counsel as is necessary to enforce collection of the tax levied by this subpart and to enforce this subpart. The collection agency shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Lowndes County. (Act 97-551, p. 971, § 6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.65.htm - 1K - Match Info - Similar pages
45-43-246.85
Section 45-43-246.85 Collection and enforcement. The tax levied pursuant to this subpart shall constitute a debt due Lowndes County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The collection agency shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the state or the collection agency has for collection of the state sales and use tax. The collection agency may employ special counsel as is necessary to enforce collection of the tax levied pursuant to this subpart and to enforce this subpart. The collection agency shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Lowndes County. (Act 2003-143, p. 445, § 6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.85.htm - 1K - Match Info - Similar pages
45-20-242.25
Section 45-20-242.25 Collection of tax; enforcement. The tax authorized to be imposed by this subpart shall constitute a debt due the county and may be collected as provided by law. The tax, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. All of the provisions of the revenue laws of this state which apply to the enforcement of liens for license taxes due to this state shall apply fully to the collection of the tax herein levied, and the State Department of Revenue, for the use and benefit of the county shall collect such tax and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for collection of the state sales tax. The State Department of Revenue shall have full authority to employ such special counsel as it deems necessary from time to time...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.25.htm - 1K - Match Info - Similar pages
45-20-242.56
Section 45-20-242.56 Collection of tax; enforcement. The taxes imposed pursuant to this subpart shall constitute a debt due Covington County and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the taxes are due or who is required to collect the taxes. All provisions of the revenue laws of this state which apply to the enforcement of liens for license taxes due the state shall apply fully to the collection of the county taxes levied and the State Department of Revenue, for the use and benefit of Covington County shall collect such taxes and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for collection of the state sales tax and the state use tax. The State Department of Revenue shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.56.htm - 1K - Match Info - Similar pages
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