40-2A-11.1
Section 40-2A-11.1 Civil penalties for unethical tax preparation conduct. (a) For purposes of the individual income tax imposed by Chapter 18, if there is an understatement of liability on a return that would cause a tax return preparer to be subject to the penalties imposed by 26 U.S.C. §6694, except §6694(c), §6700, or §6701, and if any of the failures enumerated in 26 U.S.C. §6695, except §6695(e) and (g), occurs, the department may impose upon the tax return preparer a penalty in accordance with 26 U.S.C. §§6694(a), (b), (d), (e), and (f); §§6695(a), (b), (c), (d), and (f); §§6696(a) and (c), §6700, and §6701, as in effect from time to time. (b) For purposes of this section: (1) "Subject to this title" shall be substituted for references in the specified federal statutes to "imposed by subtitle A." (2) "Commissioner" will be substituted for references in the specified federal statutes to "secretary." (3) References in these federal statutes to federal district courts...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-11.1.htm - 7K - Match Info - Similar pages
45-11-172.02
Section 45-11-172.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MARCH 15, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) An animal control officer or law enforcement officer of the county shall investigate any incidents involving any dog reported to be dangerous or a nuisance in the unincorporated areas of the county. (b) If a dog, which is unowned and has been reported to be dangerous, bites a person, the dog may be quarantined and destroyed pursuant to Section 3-7A-9(b). For purposes of this subsection, "bites" means the same as "has been exposed" as defined in Section 3-7A-1(5). (c) If there is probable cause to believe that an owned dog is dangerous or a nuisance and has caused serious physical injury or has caused damage to real or personal property, the law enforcement officer or animal control officer shall impound the dog pending disposition of a petition to declare a dog to be dangerous or a nuisance. The county may impound...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-172.02.htm - 3K - Match Info - Similar pages
5-18-9
Section 5-18-9 License - Revocation, suspension, etc.; investigation of complaints. (a) Revocation of license. - The supervisor shall, upon 10 days' written notice to the licensee stating the contemplated action and in general the grounds therefor and upon reasonable opportunity to be heard, revoke any license issued under this chapter if he finds that: (1) The licensee has failed to pay the annual license fee; (2) The licensee, either knowingly or without the exercise of due care to prevent the same, has violated any provisions of this chapter or any regulation or order lawfully made pursuant to and within the authority of this chapter; (3) Any fact or condition exists which, if it had existed or had been known to exist at the time of the original application for such license, clearly would have justified the supervisor in refusing originally to issue such license; except, that the license shall not be revoked because of convenience and advantage; or (4) The licensee is guilty of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-18-9.htm - 3K - Match Info - Similar pages
32-5A-195
Section 32-5A-195 Cancellation, suspension, or revocation of driver's license; grounds, procedure, etc. (a) The Secretary of the Alabama State Law Enforcement Agency is authorized to cancel any driver's license upon determining that the licensee was not entitled to the issuance thereof or that the licensee failed to give the correct or required information in his or her application. Upon such cancellation, the licensee must surrender the license so cancelled. If the licensee refuses to surrender the license, he or she shall be guilty of a misdemeanor. (b) The privilege of driving a motor vehicle on the highways of this state given to a nonresident shall be subject to suspension or revocation by the Secretary of the Alabama State Law Enforcement Agency in like manner and for like cause as a driver's license issued may be suspended or revoked. (c) The Secretary of the Alabama State Law Enforcement Agency is further authorized, upon receiving a record of the conviction in this state of a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-5A-195.htm - 11K - Match Info - Similar pages
34-14A-8
Section 34-14A-8 Revocation, etc., of license; consumer complaint; hearing; appeal; reissuance; fines. (a) The board may levy and collect administrative fines not to exceed five thousand dollars ($5,000) for each violation or revoke or suspend the license of any licensee who, in the opinion of the board, has committed fraud or deceit in obtaining a license required by this chapter, who has been guilty of gross negligence, incompetence, or misconduct in the practice of residential home building, who has engaged in the business of residential home building outside the scope of the license, or who has violated this chapter or a board rule. Should the board establish or adopt, or both, standards of practice for residential home builders within the state, as provided in Section 34-14A-12, the board may suspend the license of any licensee who, in the opinion of the board, has committed a violation of the standards of practice and may impose any other disciplinary sanctions authorized...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-14A-8.htm - 4K - Match Info - Similar pages
34-22-8
Section 34-22-8 Disciplinary action; charges; hearing; judicial procedure; appeals; sanctions; immunity of board, etc., from suit. (a) Any person, including a licensed optometrist may initiate a charge of violation of the provisions of this chapter or a charge of misconduct by a licensed optometrist by filing with the secretary of the board a written statement under oath of the charge or charges against the accused. If a member of the board files a charge, the member shall not participate in the hearing or disposition of the charge, except to the extent of giving testimony in connection with the charge. The member filing the charge shall not be present during the hearing or deliberation of the charge except to give testimony. A discreet preliminary investigation into the charge or charges shall be made by the board, after which, if the board is reasonably satisfied that the charge or charges are not frivolous, the board shall hear the charge or charges under rules of procedure to be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-22-8.htm - 5K - Match Info - Similar pages
34-39-16
Section 34-39-16 Complaints; notice and hearing; judicial review. (a) Any person may file a complaint with the board against any licensed occupational therapist or licensed occupational therapy assistant in the state charging the person with having violated this chapter. The complaint shall set forth specifications of charges in sufficient detail so as to disclose to the accused fully and completely the alleged acts of misconduct for which he or she is charged. When a complaint is filed, the secretary of the board, or the executive director at the request of the secretary, shall mail a copy thereof to the accused by return receipt mail at his or her address of record, with a written notice of the time and place of hearing thereof, advising him or her that he or she may be present in person and by counsel if he or she so desires, to offer evidence and be heard in his or her defense. (b) At the time and place fixed for the hearing, the board shall receive evidence upon the subject matter...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-39-16.htm - 2K - Match Info - Similar pages
9-17-16
Section 9-17-16 Injunctions - Issuance against board, etc. (a) No temporary restraining order or injunction of any kind shall be granted against the board or the members thereof or against the Attorney General or any district attorney or against any agent, employee or representative of the board restraining the board or any of its members or any of its agents, employees or representatives or the Attorney General or any district attorney, from enforcing any of the provisions of this article or any rule, regulation or order made under this article, except after due notice to the members of the board and to all other defendants and after a hearing at which it shall be clearly shown to the court that the act done or threatened is without sanction of law and, if enforced against the complaining party, will cause an irreparable injury. The judgment or order of the court granting temporary injunctive relief shall state the nature and extent of the probable invalidity of any provision of this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-16.htm - 2K - Match Info - Similar pages
12-15-106
Section 12-15-106 Juvenile court referees' qualifications and appointment; conduct of hearings of cases by juvenile court referees; transmission of findings and recommendations for disposition of juvenile court referees to juvenile court judges; provision of notice and written copies of findings and recommendations of juvenile court referees to parties; rehearing of cases by juvenile court judges; when findings and recommendations of juvenile court referees become decree of the juvenile court. (a) Appointment of Referees. The Administrative Director of Courts may authorize one or more referee positions in any judicial circuit on either a full-time or a part-time basis upon submission of a written request by the presiding juvenile court judge and upon consideration of funding and the juvenile and child-support caseload in the circuit. Once the Administrative Director of Courts approves the request, the presiding judge of the juvenile court may appoint an attorney the judge believes to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-15-106.htm - 7K - Match Info - Similar pages
13A-12-200.8
Section 13A-12-200.8 Property subject to forfeiture for violation of this division; procedures; hearing; forfeiture action; action for money judgment. (a) The following property is subject to forfeiture: (1) All obscene material and material which is harmful to minors used, intended to be used or obtained in violation of the provisions of this division; (2) All moneys, negotiable instruments, and funds used, intended to be used, or obtained in any violation of the provisions of this division; (3) All proceeds or receipts derived from property which is subject to forfeiture pursuant to subdivisions (a)(1) and (a)(2) of this section. (b) Property taken or detained under this section shall not be subject to replevin but is deemed to be in the custody of the state, county or municipal law enforcement agency subject only to the orders and judgment of the court having jurisdiction over the forfeiture proceedings. When property is seized under this division, the state, county or municipal law...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-12-200.8.htm - 7K - Match Info - Similar pages
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