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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-10.htm - 8K - Match Info - Similar pages
45-21A-10.04
Section 45-21A-10.04 Jurisdiction of Brantley Municipal Court; hearings; liability; evidence and procedure; defenses. (a) The Brantley Municipal Court is vested with the power and jurisdiction to hear and adjudicate the civil violations provided for in this article and to issue orders imposing the civil fines and costs set out in this article. (b) A person who receives a notice of violation may contest the imposition of the civil fine by submitting a request for a hearing on the adjudication of the civil violation, in writing, within 15 days of the 10th day after the date the notice of violation is mailed. Upon receipt of a timely request, the city shall notify the person of the date and time of the adjudicative hearing by U.S. mail. (c) Failure to pay a civil penalty or to contest liability in a timely manner is an admission of liability in the full amount of the civil fine assessed in the notice of violation. (d) The civil fine shall not be assessed if, after a hearing, the Brantley...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21A-10.04.htm - 5K - Match Info - Similar pages
45-37A-331.35
Section 45-37A-331.35 Jurisdiction of Midfield Municipal Court; hearings; liability; evidence and procedure; defenses. (a) The Midfield Municipal Court is vested with the power and jurisdiction to hear and adjudicate the civil violations provided for in this subpart and to issue orders imposing the civil fines and costs set out in this subpart. (b) A person who receives a notice of violation may contest the imposition of the civil fine by submitting a request for a hearing on the adjudication of the civil violation, in writing, within 15 days of the 10th day after the date the notice of violation is mailed. Upon receipt of a timely request, the city shall notify the person of the date and time of the adjudicative hearing by United States mail. (c) Failure to pay a civil penalty or to contest liability in a timely manner is an admission of liability in the full amount of the civil fine assessed in the notice of violation. (d) The civil fine shall not be assessed if, after a hearing, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-331.35.htm - 5K - Match Info - Similar pages
45-49-101.04
Section 45-49-101.04 Notice of violation; destruction of images and information. (a) After review of the violation by law enforcement, any county or municipal governing body or law enforcement office located in Mobile County operating an electronic device shall send the owner of a vehicle, that has been detected by the device as being involved in a school bus violation, a notice of violation by U.S. mail. If there is more than one owner, the notice may be issued to the first person listed on the title or other evidence of ownership, or jointly to all listed owners. (b) The notice of violation shall include, at a minimum, each of the following items of information: (1) The name and address of the person alleged to be liable as the owner of the motor vehicle involved in the violation. (2) The license tag number of the vehicle. (3) The violation charged. (4) The date, time, and location where the violation occurred. (5) The photographic images or video of the vehicle and vehicle license...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-101.04.htm - 3K - Match Info - Similar pages
16-27A-4
Section 16-27A-4 Notice of violation; destruction of images and information. (a) After review of the violation by a law enforcement officer or trained technician, the governing body or contractor shall send the owner of a vehicle that has been detected by the device as being involved in a school bus violation a notice of violation by U. S. mail. A notice of violation shall be mailed no later than 14 days after being reviewed by law enforcement. In the event there is more than one owner, the notice may be issued to the first person listed on the title or other evidence of ownership, or jointly to all listed owners. (b) The notice of violation shall include at a minimum each of the following items of information: (1) The name and address of the person alleged to be liable as the owner of the motor vehicle involved in the violation. (2) The license tag number of the vehicle. (3) The violation charged. (4) The date, time, and location where the violation occurred. (5) The photographic...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-27A-4.htm - 3K - Match Info - Similar pages
40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325 and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof of export is available in the form of a terminal issued destination state shipping document that is a. exported by a supplier who is licensed in the destination state or b. is sold by a supplier to a licensed exporter for immediate export to a state for which the applicable destination state motor fuel excise tax has been collected by the supplier who is licensed to remit the tax to the destination state. If the motor fuel is exempt from the excise tax due to the product being exported from this state, then the motor fuel exported from this state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption shall not apply to any motor fuel which is transported and delivered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-329.htm - 14K - Match Info - Similar pages
8-20-4
Section 8-20-4 Unfair and deceptive trade practices. Notwithstanding the terms, provisions, or conditions of any dealer agreement or franchise or the terms or provisions of any waiver, prior to the termination, cancellation, or nonrenewal of any dealer agreement or franchise, the following acts or conduct shall constitute unfair and deceptive trade practices: (1) For any manufacturer, factory branch, factory representative, distributor, or wholesaler, distributor branch, or distributor representative to coerce or attempt to coerce any motor vehicle dealer to do any of the following: a. To accept, buy, or order any motor vehicle or vehicles, appliances, equipment, parts, or accessories therefor, or any other commodity or commodities or service or services which such motor vehicle dealer has not voluntarily ordered or requested except items required by applicable local, state, or federal law; or to require a motor vehicle dealer to accept, buy, order, or purchase such items in order to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-20-4.htm - 34K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
45-43-240.24
Section 45-43-240.24 Payment of tax required for issuance of license. To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for the assessment and collection of taxes due, the tax assessor shall not issue any license to operate a motor vehicle on the public highways of this state, nor shall any transfer of a motor vehicle be made by the tax assessor until the tax assessor is provided satisfactory evidence that the ad valorem tax on the vehicle for the preceding year has been paid. No motor vehicle which is owned by a resident of the county or by a business located in the county, or which is otherwise located in the county for licensing purposes, may be operated on the public highways of Alabama unless the motor vehicle has been returned to the tax assessor for ad valorem tax purposes. The tax assessor shall issue a certificate of assessment on a form prescribed by the State Department of Revenue, collect the taxes shown, and make a duplicate of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-240.24.htm - 1K - Match Info - Similar pages
40-12-250
Section 40-12-250 Tags for motor vehicles used by state, etc. (a) Motor vehicles owned and used by the state, a county, or a municipality of this state shall not be subject to the payment of license taxes levied, but shall display permanent license plates. Any agency which obtains or possesses a vehicle through a lease-purchase or an installment-sales agreement with an option to buy shall be considered as owning the vehicle for purposes of this section. The purchasing agent or other officer of the state, county, or municipality, shall apply to the Department of Revenue giving the make, type, model, and vehicle identification number of the vehicle or vehicles owned and used by the state, county, or municipality, together with any other information the department may require, which shall be furnished under oath by the applying officer. If upon examination the application appears correct to the department, it shall issue, to be placed on the motor vehicles, the number of license plates,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-250.htm - 5K - Match Info - Similar pages
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