23-1-181
Section 23-1-181 Appropriations and pledges of revenue for payment of principal and interest on bonds; sinking fund. (a) Where used in this section the following words and terms shall be given the following respective meanings: (1) BONDS. Such term, without qualifying words or phrases, means bonds of the corporation issued under this article. (2) CODE. The Code of Alabama, 1975. (3) CORPORATION. Alabama Highway Finance Corporation, a public corporation and instrumentality of the State of Alabama that was organized and is existing under this article. (4) GASOLINE TAX APPROPRIATION STATUTE. Section 40-17-359. (5) HIGHWAY GASOLINE TAX. a. The excise tax levied in subdivision (1) of subsection (a) of Section 40-17-325, exclusive of those portions of the tax in respect of aviation fuel and marine gasoline, as those terms are used in the section; and b. The excise tax levied by Article 3 of Chapter 17 of Title 40, exclusive of that portion of the tax in respect of diesel fuel. (6) NET...
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29-5A-46
Section 29-5A-46 Tax expenditure report. (a) The Fiscal Division shall prepare and submit an annual report to the Legislature which lists all state tax expenditures and the estimated cost associated with each of the tax expenditures. For purposes of this section, tax expenditures means those state revenue losses attributable to the provisions of the constitution, state tax statutes, or rules promulgated pursuant to the statutes, which allow a special exclusion, exemption, or deduction, or which provide a special credit or preferential tax rate. The report shall be organized according to the funds into which the tax expenditures would be dedicated but for the exemptions and rate differentials. The report shall be submitted at the same time that the Governor is required to submit his or her budget proposal to the Legislature. (b) The annual tax expenditure report shall include the following: (1) Each tax exemption and its constitutional and/or statutory citation. (2) An estimate of the...
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11-89A-15
Section 11-89A-15 Cooperation, aid, and agreements from and with other bodies. (a) For the purpose of attaining the objectives of this chapter, any county, municipality, or other political subdivision, public corporation, agency, or instrumentality of the state, a county or municipality may, upon such terms and with or without consideration, as it may determine, do any or all of the following: (1) Lend or donate money to any authority or perform services for the benefit thereof; (2) Donate, sell, convey, transfer, lease, or grant to any authority, without the necessity of authorization at any election of qualified voters, any property of any kind; (3) Do any and all things, whether or not specifically authorized in this section, not otherwise prohibited by law, that are necessary or convenient to aid and cooperate with any authority in attaining the objectives of this chapter; and (4) To pay to any authority the proceeds of any special tax appropriated, apportioned, or allocated to...
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12-15-134
Section 12-15-134 Maintenance and inspection of law enforcement records. (a) Law enforcement agencies shall take special precautions to ensure that law enforcement records and files concerning a child will be maintained in a manner and pursuant to those safeguards that will protect against disclosure to any unauthorized person, department, agency, or entity. Unless a charge of delinquency is transferred for criminal prosecution pursuant to Section 12-15-203 or the juvenile court otherwise orders in the interests of the child or of national security, the law enforcement records and files with respect to the child shall not be open to public inspection nor their contents disclosed to the public. (b) Law enforcement records and files described in subsection (a) shall be open to inspection and copying by the following: (1) A juvenile court having a child currently before it in any proceeding. (2) Personnel of the Department of Human Resources, the Department of Youth Services, public and...
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34-22-23
Section 34-22-23 Grounds for revocation or suspension. Any of the following shall constitute grounds for revocation of license or suspension of license for a definite period of time, for a private or public reprimand, for probation, for the levying and collection of an administrative fine not to exceed one thousand dollars ($1,000) per violation, for the institution of any legal proceedings necessary to enforce the provisions of this chapter: (1) Fraud, deceit, dishonesty, or misrepresentation, whether knowingly or unknowingly, in the practice of optometry or in obtaining any license, license certificate, annual registration certificate, or other thing of value. (2) Incompetency. (3) Conviction of a felony or a misdemeanor which involves moral turpitude. (4) Gross immorality. (5) Habitual drunkenness or addiction to the use of morphine, cocaine, or other drugs having similar effect. (6) Insanity, as adjudged by a court of competent jurisdiction. (7) Directly or indirectly employing,...
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40-5-42
Section 40-5-42 Collection of taxes by action. In cases where there is no provision by law authorizing the collection of taxes by an action, the taxes due to the state or to any county, city, town, special school district, or other special district may, after the same shall become delinquent, be collected by the state or by any county, city or town, or county or city board of education, by an action in any court of competent jurisdiction. In addition to the remedy here given to public agencies for the collection of taxes due them by an action, the tax collector of every county is authorized to sue in his own name and in the capacity of his office for the recovery of all taxes collectable by his office which are due to any of the above agencies or any other public agency for which the tax collector is charged with the responsibility of collecting the tax. Such county tax collectors are also authorized to act in their own names and in the capacity of their office in any bankruptcy or...
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40-7-93
Section 40-7-93 Special pledges for payment. The governing body of the county issuing any such warrants may, in its discretion, assign and specially pledge for the payment of the principal of and interest on such warrants, so much as may be necessary for said payment of any one or more of the following (or any part thereof): (1) The general annual ad valorem tax of one half of one percent which the county is authorized to levy without reference to the purpose thereof under the provisions of Section 215 of the Constitution of Alabama of 1901. (2) The proceeds from any other tax (including any ad valorem tax and any privilege, license, or excise tax) that at the time of the issuance of the said warrants may lawfully be used by the county for payment of such principal and interest. (3) Any other revenues of, or funds available to, the county that at the time of the issuance of the said warrants may lawfully be used by the county for payment of such principal and interest, including (but...
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45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Conecuh County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (1) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Conecuh County Tax Collector shall collect all taxes levied pursuant to this part at the same time and in the same manner as state...
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45-22-243.90
Section 45-22-243.90 Definitions. (a) The following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) CITY OF CULLMAN. The City of Cullman in the county. (2) COMMISSIONER. The Commissioner of Revenue of the State. (3) COUNTY. Cullman County in the State of Alabama. (4) COUNTY TREASURER. The county treasurer of the county or other officer or entity at the time that exercises the functions of treasurer of the county. (5) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (6) HIGHWAY DIRECTOR. The Director of Transportation. (7) MONTH. A calendar month. (8) MUNICIPALITIES OTHER THAN THE CITY OF CULLMAN. As of any particular time, each incorporated municipality in the county other than the City of Cullman which at the time exists in the county and which shall have been incorporated prior to...
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45-28-245
Section 45-28-245 Definitions; levy and collection of tax; inspection of books; enforcement; construction of section. (a) When used in this section, unless the context plainly indicates otherwise, the following words and phrases shall have the meanings respectively ascribed to them by this section: (1) PERSON. Any individual, firm, partnership, corporation, association, or any combination thereof. (2) SEVER. Cutting, mining, stripping, or otherwise taking or removing from the soil within the county. (3) TON. A short ton of 2,000 pounds. (b) Any laws to the contrary notwithstanding, the county governing body of Etowah County is authorized and empowered to levy and collect a county excise and privilege tax on every person severing coal within the county, in any amount not to exceed fifty cents ($0.50) per ton of the coal severed. The tax levied shall be in addition to all other taxes heretofore levied and imposed by law. (c) The proceeds collected pursuant to this section shall be...
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