Code of Alabama

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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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40-12-240
Section 40-12-240 Definitions. (a) For the purpose of this article, the following terms
shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama
Department of Revenue. (2) ESTABLISHED PLACE OF BUSINESS. A place actually occupied either
continuously or at regular periods at or from which a business or a part thereof is transacted.
(3) FARM TRACTOR. Every motor vehicle designed and used primarily as a farm implement for
drawing plows, mowing machines, and other implements designed and used for agricultural purposes
and only incidentally moved upon public highways. (4) FARMER. An individual, partnership,
cooperative corporation, or other entity actively engaged in agriculture or agricultural activities
as the same are circumscribed and defined in paragraphs a. and b. of Section 41-14-51(1).
(5) FLEET. A group of similarly classified fleet vehicles comprised of 50 or more units or
other amount as prescribed by the department. (6) FLEET OPERATOR. A person,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-240.htm - 10K - Match Info - Similar pages

11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales
tax provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and 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 chapter. (b) The tax levied by this chapter shall be collected by the
State Department of Revenue, the authority, the county, or by contract to a...
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27-25-3
Section 27-25-3 Definitions. For the purposes of this chapter, the following terms shall
have the following meanings: (1) ABSTRACT OF TITLE. A compilation or summary of all instruments
of public record of whatever kind or nature which in any manner affect title to a specified
parcel of real property. (2) BUSINESS ENTITY. A domestic entity properly formed and existing
under Title 10A. (3) COMMISSIONER. The Commissioner of the Alabama Department of Insurance.
(4) INDIVIDUAL. A natural person. (5) NAIC. The National Association of Insurance Commissioners,
its subsidiaries and affiliates, and any successor thereof. (6) OPINION OF TITLE. A written
expression of the status of title, including, but not limited to, the validity or invalidity
thereof, based upon an examination by an attorney at law, who is licensed to practice law
in this state, of instruments of public record or an abstract thereof affecting title to a
specified parcel of real property to ascertain the history and present...
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33-12-5
Section 33-12-5 Powers, duties and functions. The powers, duties and functions of the
agency shall be as follows: (1) GENERALLY. The agency a. Shall have perpetual succession in
its corporate name. b. May sue and be sued in its corporate name. c. May adopt, use and alter
a corporate seal, which shall be judicially noticed. d. May enter into such contracts and
cooperative agreements with the federal, state and local governments, with agencies of such
governments, with private individuals, corporations, associations, trusts and other organizations
as the board may deem necessary or convenient to enable it to carry out the purposes of this
chapter, including the planned, orderly residential development of the area. e. May adopt,
amend and repeal bylaws. f. May appoint such managers, officers, employees, attorneys and
agents as the board deems necessary for the transaction of its business, fix their compensation,
define their duties, require bonds of such of them as the board may...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/33-12-5.htm - 18K - Match Info - Similar pages

45-37-243.04
Section 45-37-243.04 Bonds or securities. (a) Any person before engaging in selling
any alcoholic, spirituous, vinous, or fermented liquors in any county subject to this subpart
shall file with the judge of probate, license commissioner, director of county department
of revenue, or other public officer performing like duties in such counties a bond in the
approximate sum of two times the average monthly tax estimated by such official which shall
be due by the applicant. The bond filed with such official shall be in such form and amount
as may be approved by such official. If a bond is filed, it shall be executed by a surety
company licensed and duly authorized to do business in Alabama, shall be payable to the county
subject to this subpart, and be conditioned upon the prompt filing of true reports, and the
bond shall be conditioned upon the payment by the applicant to the judge of probate, license
commissioner, director of county department of revenue, or other public officer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.04.htm - 6K - Match Info - Similar pages

45-49-160.02
Section 45-49-160.02 Reimbursement of license commissioner, judge of probate, revenue
commissioner, county treasurer, or county commission for monetary loss; due care. (a) The
Mobile County governing body shall reimburse the office of license commissioner, judge of
probate, revenue commissioner, county treasurer, or Mobile County Commission, from the general
fund of the county, the amount of any monetary loss, not to exceed a total payment of two
thousand five hundred dollars ($2,500) per office, per annum, arising, or caused by error
if the mistake or omission was caused without the personal knowledge of the officer, including
loss arising from acceptance of worthless or forged checks, drafts, money orders, or other
written orders for money or its equivalent. (b) It shall be the duty of the license commissioner,
judge of probate, revenue commissioner, county treasurer, or Mobile County Commission to insure
that the employees of the respective offices exercise due care in performing...
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45-2-82
Section 45-2-82 Branch offices of the judge of probate and revenue commissioner. (a)
This section shall only apply in Baldwin County. (b)(1) In addition to the main courthouse
in Bay Minette, the Legislature hereby authorizes the judge of probate and revenue commissioner
to operate offices in the branch courthouses located in the Cities of Foley and Fairhope year-round,
an additional office in Bay Minette, removed from the main courthouse, at the county seat
in Bay Minette year-round, and an additional office in Robertsdale year-round. The judge of
probate and revenue commissioner shall employ a clerk and other personnel to perform all the
functions that are authorized by law to be performed for their respective offices. The offices
shall remain open during the normal business hours set by the Baldwin County Commission. (2)
All documents for recordation shall be recorded in a timely manner at the main courthouse,
at the branch courthouses, or at the Central Baldwin County Annex in...
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45-25-11
Section 45-25-11 Compensation of revenue commissioner, judge of probate, and license
official. (a) All compensation and expense allowance increases provided in this section
shall be subject to the approval of the DeKalb County Commission. (b)(I) Beginning January
1, 1999, the Revenue Commissioner of DeKalb County shall receive an additional expense allowance
of five thousand dollars ($5,000) per annum, which shall be in addition to all other compensation,
expense allowances, or salary provided by law. The expense allowance shall be payable in equal
monthly installments from the general fund of the county. (2) Beginning January 1, 2000, the
Revenue Commissioner of DeKalb County shall receive an additional expense allowance of five
thousand dollars ($5,000) per annum, which expense allowance shall be in addition to all other
compensation, expense allowance, or salary provided by law. This expense allowance shall be
payable in equal monthly installments from the general fund of the...
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45-41-11.01
Section 45-41-11.01 Expense allowances for judge of probate, revenue commissioner, members
of county commission. In Lee County, the judge of probate, the revenue commissioner, and each
member of the county commission shall be entitled to receive an expense allowance in the amount
of three hundred dollars ($300) per month to be paid out of the county general fund for performance
of any in-county duties. This expense allowance shall be in addition to any and all other
compensation or salaries and shall be in lieu of any previously adopted or authorized in-county
allowances for mileage expenses, travel expense allowances, mileage allowances or reimbursements,
per diem allowances, or any other allowances for travel within the county whether provided
for by resolution of the county commission, local law, general law, or any other applicable
law. (Act 2008-441, p. 844, ยง1.)...
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