40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements;
taxpayer notification. (a) The Department of Revenue, a governing body of a self-administered
county or municipality, or an agent of such a municipality or county may not conduct an examination
of a taxpayer's books and records for compliance with applicable sales, use, rental, or lodgings
tax laws except in accordance with this section and with the Alabama Taxpayers' Bill of Rights
and Uniform Revenue Procedures Act. (b) Additional sales, use, rental, or lodgings tax may
be assessed by the Department of Revenue, a governing body of a self-administered county or
municipality, or an agent of such a municipality or county within any applicable period allowed
pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously
been entered by the Department of Revenue, a governing body of a self-administered county
or municipality, or an agent of such a municipality...
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8-33-11
Section 8-33-11 Enforcement provisions. (a) The commissioner may conduct examinations of warrantors,
administrators, or other persons to enforce this chapter and protect warranty holders in this
state. Upon request of the commissioner, a warrantor shall make available to the commissioner
all accounts, books, and records concerning vehicle protection products sold by the warrantor
that are necessary to enable the commissioner to reasonably determine compliance or noncompliance
with this chapter. (b) The commissioner may take action that is necessary or appropriate to
enforce this chapter, the commissioner's rules and orders, and to protect warranty holders
in this state. If a warrantor engages in a pattern or practice of conduct that violates this
chapter and that the commissioner reasonably believes threatens to render the warrantor insolvent
or cause irreparable loss or injury to the property or business of any person or company located
in this state, the commissioner may do any of...
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41-9-22
Section 41-9-22 Officers and employees; meetings; offices, books, etc.; powers and duties generally.
(a) The commission may receive donations and contributions to carry on its work. It may establish
and maintain permanent offices and rooms. It may elect an executive officer, employ other
officers and employees and fix their compensation. It shall hold an annual meeting and as
many special meetings as may be necessary to conduct its business. Its books shall be subject
to examination by the Department of Examiners of Public Accounts. It shall have power to adopt
such rules and regulations, not inconsistent with the provisions of this chapter, as may be
necessary for the execution of the powers and duties herein conferred. (b) The commission
shall encourage the study of the fine and useful arts and art teaching, shall make investigations
and surveys, shall adopt standards and shall do and perform such other things as will promote
an interest in art in all of its relations. When called...
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9-13-88
Section 9-13-88 Recordkeeping requirements. It shall be the duty of every manufacturer and
processor in this state and of every producer who shall ship forest products out of the State
of Alabama in an unmanufactured condition and of every concentration yard where any logs,
pulpwood, or inwoods pulpwood chips are sold or delivered to it to keep and preserve suitable
records with the items separated into the various items on which privilege taxes are levied
in this article, and other books or accounts as may be necessary to determine the amount of
taxes for which he or she is liable under this article. The books and records shall be kept
and preserved for a period of three years, and all records shall be open for examination at
any time by the department or its duly authorized agent. (Acts 1945, No. 169, p. 285, §9;
Acts 1953, No. 695, p. 948, §3; Act 2017-301, §1.)...
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9-16-80
Section 9-16-80 Surface Mining Control and Reclamation Division - Creation; director; chief;
transfer of books, records, powers, rights, and personnel. (a) There is hereby created a Division
of Surface Mining Control and Reclamation within the Alabama Surface Mining Commission to
enforce the provisions of this article. The division shall have such powers and authority
as may be delegated by the director of the commission. (b)(1) The director shall appoint a
chief of the division and shall fix his compensation as an unclassified employee in the state
Merit System. (2) The chief shall be the chief executive officer of the division and shall
administer in the name of the division that power and authority delegated to the division
by the director. The chief may, with the approval of the director, establish such sections
within the division as may be necessary to enforce this article and the rules, regulations
and standards promulgated thereunder. (c) Any books, records, equipment,...
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27-13-36
Section 27-13-36 Examination of business, etc., of rating organizations and insurers making
own rates. The commissioner may, whenever he deems it expedient, but at least once in every
five years, make, or cause to be made, an examination of the business, affairs, and method
of operation of every rating organization doing business in this state and a like examination
of an insurer making its own rates. The cost of such examination shall be fixed in the same
manner as provided for in this title and shall be paid by the rating organization or insurer
making its own rates being examined. The commissioner may, in his discretion, waive such examination
upon proof that such rating organization has, within a reasonably recent period, been examined
by a public official or department of another state pursuant to the laws of such state and
upon the filing with the department of a certified copy of the report of such examination.
The officers, managers, agents, and employees of such rating...
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27-13-74
Section 27-13-74 Examination of business, etc., of rating organizations and insurers making
own rates. The commissioner may, whenever he deems it expedient, but at least once in every
five years, make, or cause to be made, an examination of the business, affairs, and method
of operation of each rating organization doing business in this state and a like examination
of each insurer making its own rates. The costs of such examination shall be fixed in the
same manner as provided for in Section 27-2-25 and shall be paid by the rating organization
or insurer making its own rates examined. The commissioner may, in his discretion, waive such
examination upon proof that such rating organization has, within a reasonably recent period,
been examined by a public official or department of another state, pursuant to the laws of
such state, and upon the filing with the department of a certified copy of the report of such
examination. The officers, managers, agents, and employees of such rating...
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40-21-4
Section 40-21-4 Detailed requirements of reports. Each such report shall show the following
items and particulars as the same stood on the next preceding October 1, together with any
other facts or information that may be called for by said Department of Revenue: (1) The name
and principal place of business of the company, corporation, association, or individual in
whose behalf the statement is made and the character of the business engaged in; (2) If a
company, association or corporation, the state, or government under the laws of which it was
incorporated or authorized to do business, the date of original organization, the date of
reorganization, consolidation, or merger and the purpose of its incorporation as expressed
in its charter or articles of association; (3) The place where all books, papers, and accounts
are kept, and the names and post-office addresses of the president, secretary, treasurer,
superintendent, general manager, general counsel, directors, and all other general...
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27-6A-4
Section 27-6A-4 Contract requirements. No person, firm, association, or corporation acting
in the capacity of a managing general agent shall place business with an insurer unless there
is in force a written contract between the parties that sets forth the responsibilities of
each party and where both parties share responsibility for a particular function, specifies
the division of such responsibilities, and that contains the following minimum provisions:
(a) The insurer may terminate the contract for cause upon written notice to the managing general
agent. The insurer may suspend the underwriting authority of the managing general agent during
the pendency of any dispute regarding the cause for termination. (b) The managing general
agent shall render accounts to the insurer detailing all transactions and remit all funds
due under the contract to the insurer on not less than a monthly basis. (c) All funds collected
for the account of an insurer will be held by the managing general agent...
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45-33-242.01
Section 45-33-242.01 Tax to be added to sales price of cigarettes; enforcement. (a) Upon September
20, 1991, the county commission is authorized to levy on every person, firm, corporation,
club, or association that sells or stores or receives for the purpose of distribution in Hale
County any cigarettes shall add the amount of the license or privilege tax levied and assessed
herein to the price of the cigarettes, it being the purpose and intent of this provision that
the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club,
or association, who sells or stores or receives for the purpose of distributing the cigarettes,
acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall
state the amount of the tax separately from the price of the cigarettes on all price display
signs, sales or delivery slips, bills, and statements which advertise or indicate the price
of the cigarettes. (b) It shall be the duty of the County...
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