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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41-9-478
Section 41-9-478 Liberal construction of article; additional powers. (a) The provisions of
this article shall be construed liberally, it being the purpose to provide in this state appropriate
housing facilities for displaying to the general public exhibits relating to the automobile
racing industry and the automobile industry and providing for the management and control of
the displays by such means as may be feasible and agreed upon. (b) In view of the unique character
and complexity of the duties and responsibilities imposed on the commission by this article,
it is hereby specifically provided that the commission shall have, in addition to the power
and authority enumerated in Section 41-9-472, the right, power and authority to: (1) Develop
and institute a program of promotion and advertising of the exhibits and facilities provided
for by this article, said program of promotion and advertising to be conducted by the commission
both within and without the state in such manner and to...
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45-37-233
Section 45-37-233 Pistol permit fee. (a) This section shall be known as the Pistol Permit Reduction
Act of 1999 for Jefferson County. (b) In Jefferson County, the total fee for issuance of a
permit to carry a pistol as provided by Section 13A-11-75 shall be seven dollars fifty cents
($7.50) per year. The fee shall be paid by the sheriff to the county treasurer and the county
treasurer shall distribute the seven dollars fifty cents ($7.50) as follows: (1) Four dollars
fifty cents ($4.50) shall be distributed to the retirement system established by Article 12.
(2) Fifty cents ($.50) shall be distributed to the Jefferson County Sheriff's Fund. (3) Two
dollars fifty cents ($2.50) shall be distributed to a fund in the county treasury designated
the Jefferson County Legislative Delegation Office Fund to be further distributed as provided
herein. Any amounts previously distributed and not expended pursuant to this subdivision shall
be transferred to the fund. Any amounts in the fund over one...
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45-37-249.01
Section 45-37-249.01 Legislative findings; construction of part. (a) It is the intention of
the Legislature by the passage of this part to authorize the county to levy and provide for
the collection of, in addition to all other taxes authorized by law, except as provided in
Section 45-37-249.03, a sales tax and a use tax conforming with and parallel to the state
sales tax and the state use tax at a rate not exceeding the maximum rates set forth herein.
(b) The Legislature hereby finds and declares that each tax authorized by this part is a sales
or use tax and is not a gross receipts tax in the nature of a sales tax, as such term is defined
in Section 40-2A-3(8) and used in Section 11-51-209. (c) In view of the county's recent financial
difficulties, the invalidation of certain taxes that previously provided significant revenues
to the county, and the conclusion of the county's Chapter 9 bankruptcy proceedings, the Legislature
hereby finds and declares that it is necessary, desirable,...
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45-45-161
Section 45-45-161 Distribution of payments. (a)(1) Pursuant to the authority granted by Section
40-28-2, Madison County's share of payments made by the Tennessee Valley Authority to the
state in lieu of ad valorem taxes shall be distributed in the following manner: (1) Up to
one percent of such payments each year shall be used to establish, equip, and maintain a legislative
delegation office. All decisions concerning the Madison County Legislative Office including,
but not limited to, revenue, income, or purchases shall be made by resolutions of the delegation
adopted by a concurrent majority of the Madison County delegation, senators and house of representative
members, each house voting separately. Such resolution may provide an operation procedure
for the delegation office. The Madison County Commission shall immediately pay such amounts
from such funds as the Madison County legislative delegation may request. Requests shall be
in the form of a resolution passed by the county...
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45-8A-111
Section 45-8A-111 Legislative intent. The revitalization and redevelopment of the central business
district of the City of Oxford in Calhoun County develops and promotes for the public good
and general welfare, trade, commerce, industry, and employment opportunities and promotes
the general welfare of the city and state by creating a climate favorable to the location
of new industry, trade, and commerce, and the development of existing industry, trade, and
commerce. Revitalization and redevelopment of such central business district by financing
projects under the part will develop and promote for the public good and general welfare,
trade, commerce, industry, and employment opportunities and will promote the general welfare
of the city and state. It is therefore in the public interest and is vital to the public welfare
of the people of Oxford and of Alabama, and it is hereby declared to be the public purpose
of this part, to so revitalize and redevelop the central business district of...
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45-8A-20
Section 45-8A-20 Legislative intent. The revitalization and redevelopment of the central business
district of the City of Anniston in Calhoun County develops and promotes for the public good
and general welfare, trade, commerce, industry, and employment opportunities and promotes
the general welfare of the city and state by creating a climate favorable to the location
of new industry, trade, and commerce, and the development of existing industry, trade, and
commerce. Revitalization and redevelopment of such central business district by financing
projects under this part will develop and promote for the public good and general welfare,
trade, commerce, industry, and employment opportunities and will promote the general welfare
of the city and state. It is therefore in the public interest and is vital to the public welfare
of the people of Anniston and of Alabama, and it is hereby declared to be the public purpose
of this part, to so revitalize and redevelop the central business district...
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16-44-1
Section 16-44-1 Governor authorized to enter into compact; form of compact. The Governor of
the State of Alabama is hereby authorized to enter into the compact for education in the form
substantially as follows: COMPACT FOR EDUCATION Article I. Purpose and Policy. A. It is the
purpose of this compact to: 1. Establish and maintain close cooperation and understanding
among executive, legislative, professional education and lay leadership on a nationwide basis
at the state and local levels. 2. Provide a forum for the discussion, development, crystallization
and recommendation of public policy alternatives in the field of education. 3. Provide a clearinghouse
of information on matters relating to educational problems and how they are being met in different
places throughout the nation. 4. Facilitate the improvement of state and local educational
systems. B. It is the policy of this compact to encourage and promote local and state initiative
in the development, maintenance, improvement and...
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2-32-2
Section 2-32-2 Purpose. It is hereby declared to be in the interest of the public welfare that
ratite producers are encouraged to act jointly and in cooperation with ratite industry related
businesses and with the commissioner and the board in promoting and stimulating through research,
education, advertising, and other methods, the increased and efficient production, distribution,
use, and sale of ratites and ratite products. It is further the intent and purpose of this
chapter to provide a method and procedure for financing a promotional program for the ratite
industry pursuant to powers conferred upon the Legislature by Amendment ____ to the Alabama
Constitution of 1901. (Acts 1997, No. 97-638, p. 1163, §2.)...
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45-27A-31
Section 45-27A-31 Legislative intent. The revitalization and redevelopment of the City of Brewton
and the economic development of the city develop and promote the public good and general welfare,
trade, commerce, industry, and employment opportunities and promote the general welfare of
the city and state by creating a climate favorable to the location of new industry, trade,
and commerce, and the development of existing industry, trade, and commerce. Revitalization
and redevelopment and the economic development of the city by financing projects under this
part will develop and promote for the public good and general welfare, trade, commerce, industry,
and employment opportunities and will promote the general welfare of the city and state. It
is therefore in the public interest and is vital to the public welfare of the people of Brewton
and of Alabama, and it is hereby declared to be the public purpose of this part to so revitalize
and redevelop the city and provide for the economic...
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