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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
40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby
approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article
I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state
and local tax liability of multistate taxpayers, including the equitable apportionment of
tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility
in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance
in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative
taxation. Article II. Definitions. As used in this compact: 1. "State" means a state
of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory
or possession of the United States. 2. "Subdivision" means any governmental unit
or special district of a state. 3. "Taxpayer" means any corporation, partnership,
firm,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
45-40-236.01
Section 45-40-236.01 Additional service of process fee; out-of-state documents. (a)
In addition to all existing charges, fees, judgments, and costs of court, the clerk, sheriff,
or other appropriate court official in the civil division of the District and Circuit Courts
of Lawrence County shall increase the fees by seventeen dollars fifty cents ($17.50) per document
personally served by the sheriff's office, or its designee. For the purposes of this section,
the term document shall include multiple papers served on a party or entity at one time. (b)
In addition to all existing charges, fees, judgments, and costs of court, the clerk, sheriff,
or other appropriate court official in the civil division of the District and Circuit Courts
of Lawrence County for documents generated out-of-state shall collect a fee of fifty dollars
($50) per document served by the sheriff's office, or its designee. For the purposes of this
section, the term document shall include multiple papers served on a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-236.01.htm - 2K - Match Info - Similar pages
45-17-234.01
Section 45-17-234.01 Additional fees; disposition of funds. (a) In addition to all existing
charges, fees, judgments, and costs of court, the clerk, sheriff, or other appropriate court
official in the civil division of the District and Circuit Courts of Colbert County shall
increase the fees by seventeen dollars and fifty cents ($17.50) per document personally served
by the sheriff's office, or its designee. For the purposes of this section, the term
document shall include multiple papers served on a party or entity at one time. (b) In addition
to all existing charges, fees, judgments, and costs of court, the clerk, sheriff, or other
appropriate court office in the civil division of the District and Circuit Courts of Colbert
County, for documents generated out-of-state, shall create a fee of fifty dollars ($50) per
document served by the sheriff's office, or its designee. For the purposes of this section,
the term document shall include multiple papers served on a party or entity at...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-234.01.htm - 2K - Match Info - Similar pages
45-45-232.03
Section 45-45-232.03 Service of process fee. (a) In addition to all existing charges,
fees, judgments, and costs of court, the clerk, sheriff, or other appropriate court official
in the civil division of the district and circuit courts of Madison County shall increase
the fees by ten dollars ($10) for each subpoena served and by twenty dollars ($20) for all
other documents served by the sheriff's office, or its designee. (b) The court official designated
in Madison County by law for the respective courts shall collect the additional service of
process fee designated in subsection (a) and remit the fees collected to the Madison County
Commission General Fund for deposit in the county fund. One-half of all monies collected shall
be spent for salary increases for the employees of the Madison County Sheriff's Department,
excluding the sheriff, and one-half shall be spent for salary increases for all other county
employees, excluding the members of the county commission. (Act 2000-447, p....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-232.03.htm - 1K - Match Info - Similar pages
45-5-80.30
Section 45-5-80.30 Civil and criminal cases; service of pleadings or documents. (a)
In addition to any court costs and fees now or hereafter authorized in Blount County, the
Blount County Commission may impose by resolution of the commission an additional fee in an
amount not to exceed twenty dollars ($20) to be assessed and taxed as costs on each civil
case and on each criminal case, including traffic cases, but excluding small claims cases,
filed in the circuit court, district court, or any municipal court in Blount County, as well
as an additional fee not to exceed five dollars ($5) for the service of a pleading or other
document in connection with any action or case. These fees shall not be waived by any court
unless all other fees, assessments, costs, fines, and charges associated with the case are
waived. (b) The additional fees when collected by the clerks or their collection officers
of the courts shall be paid into the General Fund of Blount County to be used by the Blount...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-80.30.htm - 1K - Match Info - Similar pages
45-36-80.02
Section 45-36-80.02 Fee for service of failure to appear warrants. (a) In Jackson County,
in addition to any and all court costs, fees, and charges now or hereafter authorized, there
shall be assessed by the Circuit Court Clerk a one hundred dollars ($100) charge on the service
of all failure to appear warrants issued and executed by the Jackson County Sheriff. (b) The
additional charge provided herein, when collected, shall be paid to the Jackson County Sheriff
and shall be used for law enforcement purposes. (Act 2015-75, §1; Act 2015-90, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-80.02.htm - 875 bytes - Match Info - Similar pages
45-37-233.20
Section 45-37-233.20 Collection and disposition of fee. (a) In addition to all existing
charges, fees, judgments, and costs of court, the clerk, sheriff, constable, or other appropriate
court official in the civil division of the district and circuit courts of Jefferson County
shall increase the fee by ten dollars ($10) for each subpoena served and for all other documents
served by the sheriff's office, or its designee. (b) The court official designated in Jefferson
County by law for the respective courts shall collect the additional service of process fee
pursuant to subsection (a) and remit the fees collected to the county general fund. Five dollars
($5) of each fee collected shall be deposited in the Jefferson County Sheriff's Fund and used
for law enforcement purposes as determined by the sheriff, two dollars ($2) of each fee collected
shall be distributed to the General Fund of the City of Birmingham for public safety purposes,
one dollar ($1) of each fee collected shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-233.20.htm - 1K - Match Info - Similar pages
45-25-81.60
Section 45-25-81.60 Additional court costs. (a)(1) In addition to any court costs and
fees now or hereafter authorized in DeKalb County, the DeKalb County Commission may impose,
by resolution of the commission, the following: a. Additional court costs in the amount of
forty dollars ($40) to be assessed and taxed as cost on each civil case and on each criminal
case, including traffic cases, but excluding small claims cases, filed in the circuit court,
district court, or any municipal court in DeKalb County. b. Additional court costs in the
amount of ten dollars ($10) for any service of process made by the sheriff's department in
the above-described cases. c. Additional court costs in the amount of five hundred dollars
($500) in criminal cases involving convictions for the sale or trafficking of controlled substances.
d. Additional court costs in the amount of ten dollars ($10) per day to be assessed and collected
upon conviction against each person incarcerated or booked in the DeKalb...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-81.60.htm - 1K - Match Info - Similar pages
45-40-81.03
Section 45-40-81.03 Jail and courthouse. (a) In addition to any court costs and fees
now or hereafter authorized in Lawrence County, the Lawrence County Commission may impose
by resolution of the commission an additional fee in an amount not to exceed thirty-five dollars
($35) to be assessed and taxed as costs on each civil case and on each criminal case, including
traffic cases, but excluding small claims cases, filed in the circuit court, district court,
or any municipal court in Lawrence County, as well as an additional fee not to exceed five
dollars ($5) for the service of a pleading or other document in connection with any action
or case. These fees shall not be waived by any court unless all other fees, assessments, costs,
fines, and charges associated with the case are waived. (b) The additional fees when collected
by the clerks or their collection officers of the courts shall be paid into the General Fund
of Lawrence County to be used by the Lawrence County Commission for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-81.03.htm - 2K - Match Info - Similar pages
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