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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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40-27-1
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,...
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11-65-44
Section 11-65-44 Presence of underage persons prohibited. No person under 19 years of age shall
be employed for any purpose in or about a racing facility where either horse racing or greyhound
racing is conducted pursuant to any license issued by a commission under the provisions of
this chapter, except in a job which does not allow or require contact with members of the
public engaged in wagering activities, such as the job of groom, animal exerciser, stable
attendant, parking attendant, or office worker. No person under 19 years of age shall be admitted
to performances of horse racing or greyhound racing which are the subject of pari-mutuel wagering
at any such racing facility, nor shall any person under 19 years of age be permitted to wager
on any horse race or greyhound race conducted at such racing facility, nor shall any person
employed by an operator accept a wager on any horse race or greyhound race from any person
under 19 years of age. (Acts 1984, No. 84-131, p. 159, §44;...
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15-22-27.4
Section 15-22-27.4 Parole of persons convicted of sex offense involving person under 13 years
of age - Chemical castration treatment. (a) As used in this section, the following terms shall
have the following meanings: (1) CHEMICAL CASTRATION TREATMENT. The receiving of medication,
including, but not limited to, medroxyprogesterone acetate treatment or its chemical equivalent,
that, among other things, reduces, inhibits, or blocks the production of testosterone, hormones,
or other chemicals in a person's body. (2) SEX OFFENSE INVOLVING A PERSON UNDER THE AGE OF
13 YEARS. A sex offense, as described in Section 15-20A-5, that is committed against a person
who has not attained the age of 13 years. (b) Subject to Section 15-22-27.3, as a condition
of parole, a court shall order a person convicted of a sex offense involving a person under
the age of 13 years to undergo chemical castration treatment, in addition to any other punishment
prescribed for that offense or any other provision of...
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9-11-50
Section 9-11-50 Hunting by persons under 16 years of age. No person under the age of 16 years
will be required to procure a hunting license to hunt within the State of Alabama; provided,
that such person or persons shall be required when hunting upon lands other than their own
or which they rent or upon which they reside to have a permit to hunt on such lands or to
be accompanied by some person of adult age who is authorized to hunt upon said lands. (Acts
1935, No. 240, p. 632, §33; Code 1940, T. 8, §34.)...
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13A-12-197
Section 13A-12-197 Production of obscene matter containing visual depiction of person under
17 years of age involved in obscene acts. (a) Any person who knowingly films, prints, records,
photographs or otherwise produces any obscene matter that contains a visual depiction of a
person under the age of 17 years engaged in any act of sado-masochistic abuse, sexual intercourse,
sexual excitement, masturbation, breast nudity, genital nudity, or other sexual conduct shall
be guilty of a Class A felony. (b) For any person who violates this section, each depiction
of each individual less than 17 years of age constitutes a separate offense. (Acts 1978, No.
592, p. 705, §8; Code 1975, §13-7-237; Acts 1984, No. 84-285, p. 492, §8; Act 2006-112,
p. 166, §§1, 2.)...
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25-8-38
Section 25-8-38 Posting of notice of law; time records; meal or rest period; Child Labor Certificate.
(a) Every employer shall keep posted in a conspicuous place where any person under 19 years
of age is employed, a printed notice stating the maximum number of hours persons under 19
may be permitted to work on each day of the week as set out in Section 25-8-36. The printed
form of the notice shall be furnished by the department. The employment of any person for
a longer time period in any day so stated, or at any time other than as stated in the printed
form of notice, shall be deemed a violation of this chapter. (b) Subject to subsection (c),
each employer shall keep on the premises at which any person under 19 years of age is employed
a completed Employee Information Form and proof of age. Each employer shall also keep on the
premises at which any person under 19 years of age is employed, in electronic or photostatic
form, time records for the 60 days preceding the last day of the...
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32-5-64
Section 32-5-64 Persons under 16 years of age operating motor vehicles - Prohibited; driver
training programs. Any person under the age of 16 years who shall drive or operate any motor
vehicle upon the public highways of this state shall be guilty of a misdemeanor, and shall
be dealt with as provided by the juvenile laws of this state. This section shall not apply
to any student enrolled in a driver training program approved by the State Superintendent
of Education or the Director of Public Safety while driving or operating a motor vehicle pursuant
to the instructional program. However, no student in any driver training program who is under
16 years of age shall drive or operate any motor vehicle unless accompanied by a licensed
driver who is 21 years of age or older. (Code 1923, §3329; Acts 1927, No. 347, p. 348; Code
1940, T. 36, §55; Acts 1949, No. 517, p. 754, §17; Act 2010-735, p. 1850, §1.)...
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45-37-150.10
Section 45-37-150.10 Bingo games - Age restriction. No person under the age of 18 years shall
be permitted to play any game or games of bingo conducted pursuant to any permit issued under
this article. No person under the age of 18 years shall be permitted to conduct or assist
in the conduct of any game of bingo conducted pursuant to any permit issued under this article.
(Act 80-609, p. 1027, §11.)...
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25-8-61
Section 25-8-61 Minors employed as models. (a) Time and hour restrictions shall be under the
authority of the department for persons under 18 years of age who are employed as models.
Notwithstanding the foregoing, no person under 16 years of age shall work any hours that interfere
with his or her school performance. (b) Any person, firm, agency, or corporation that employs,
permits, or suffers any person under 18 years of age to be used in any type of modeling shall
have written consent from the parent or guardian of the person, and shall notify the Child
Labor Division on a form authorized by the department, and shall comply with all of the following
conditions: (1) The parent of the person shall not let the modeling interfere with that person's
school performance. (2) The activities enumerated shall not be detrimental to the life, health,
safety, welfare, or morals of the person. (3) A parent, guardian, or a responsible adult so
designated by the parent or guardian shall accompany...
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