|
40-2A-4
Section 40-2A-4 Taxpayers' bill of rights. (a) Rights of the taxpayer. (1) For purposes of
this subsection and subsections (c) and (d), the term "department" shall include
the Department of Revenue, a self-administered county or municipality, or a private examining
or collecting firm, depending on whether the Department of Revenue, a self-administered county
or municipality, or private examining or collecting firm is conducting the examination of
the taxpayer. (2) At or before the commencement of an examination of the books and records
of a taxpayer, the department shall provide to the taxpayer the current version of Publication
1A. Publication 1A shall provide, in simple and non-technical terms, a statement of the taxpayer's
rights. Those rights include the right to be represented during an examination, an explanation
of their appeal rights, and the right to know the criteria and procedures used to select taxpayers
for an examination. (3) At or before the issuance of a preliminary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-4.htm - 11K - Match Info - Similar pages
9-11-349
Section 9-11-349 Records of licensees; inspection of records and premises of licensees. Each
person, firm or corporation holding a commercial quail breeder's license shall keep permanent
records in a suitable, permanently bound book of all bird carcasses sold, to whom sold, the
date of the sale, the address of the vendee or consignee and the number of carcasses sold,
which records, as well as the premises of such licensed breeder, shall be subject to examination
and inspection by any agent of the state Department of Conservation and Natural Resources
or by any peace officer, without the issuance of any warrant, upon displaying his credentials
of authority to such breeder. (Acts 1959, No. 408, p. 1040, ยง9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-349.htm - 1022 bytes - Match Info - Similar pages
22-21-386
Section 22-21-386 Examination and investigation of corporations by department; power to summon
and examine witnesses; payment of expenses. (a) The Department of Insurance, any agent or
examiner of the department, or any other person appointed by the department shall have the
power of visitation and examination into the affairs, transactions, accounts, business records,
and assets of any such dental service plan corporation, shall have free access to all of the
books, papers, and documents that relate to the business of the corporation, may summon and
qualify witnesses under oath, and may examine its officers, agents, and employees or other
relative persons regarding the affairs, transactions, and condition of the corporation. The
corporation whose affairs are examined shall pay to the department for deposit into the State
Treasury the traveling expenses and any other expenses of the examiner or other person making
the examination which shall be credited as provided by Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-21-386.htm - 2K - Match Info - Similar pages
27-2-27
Section 27-2-27 Witnesses and evidence for examination, investigation, or hearing - Compelling
testimony or production of documents, etc.; immunity from prosecution. (a) If any individual
asks to be excused from attending or testifying or from producing any books, papers, records,
contracts, correspondence, or other documents in connection with any examination, hearing,
or investigation being conducted by the commissioner or his examiner on the ground that the
testimony or evidence required of him may tend to incriminate him or subject him to a penalty
or forfeiture and shall, by the Attorney General, be directed to give such testimony or produce
such evidence, he must nonetheless comply with such direction; but he shall not thereafter
be prosecuted or subjected to any penalty or forfeiture for, or on account of, any transaction,
matter or thing concerning which he may have so testified or produced evidence, and no testimony
so given or evidence produced shall be received against him...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-2-27.htm - 2K - Match Info - Similar pages
34-24-143
Section 34-24-143 Disposition of funds; audit; refunds; records. All examination fees, certification
fees, renewal fees, and other similar funds received by the board under the provisions of
this article shall be deposited in the State Treasury to the credit of the State Board of
Chiropractic Examiners, and all such funds are hereby appropriated to the board to defray
the expenses incurred in carrying out the provisions of this article. The expenses shall include
printing, stamps, stationery, clerical help, travel, and other necessary expenditures. In
all cases, any fee which is received by the board shall not be refunded, and no applicant
shall have the right to recover any part of a fee accompanying his or her application for
licensure or otherwise paid to the board except on the death, disability, or retirement from
practice of any applicant or licensee between payment of any fee and the expiration of his
or her current renewal or the issuance of the initial license or permit or on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-24-143.htm - 1K - Match Info - Similar pages
40-12-446
Section 40-12-446 License required; application; recordkeeping. (a) A person may not engage
in the business of a motor vehicle wholesale auction unless the person is licensed under this
article by the department. (b) A person desiring to engage in the business of a motor vehicle
wholesale auction shall apply to the department on a form prescribed by the department. The
form shall contain all of the following: (1) The legal name of the applicant. (2) The street
address of the applicant's principal place of business. (3) The street address of the applicant's
headquarters, if different from the applicant's principal place of business. (4) Any additional
information as may be required by the department. (c) A motor vehicle wholesale auction shall
be required to maintain books, records, and files that shall be accessible and available for
inspection by the department during normal business hours on usual business days. The department,
by rule, shall establish electronic reporting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-446.htm - 2K - Match Info - Similar pages
45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-242.05.htm - 9K - Match Info - Similar pages
45-35-232.23
Section 45-35-232.23 Purpose; Houston County Work Release and Pretrial Release Fund. (a) The
purpose of this subpart is to promote the rehabilitation of offenders and, insofar as possible,
to provide for the Houston County Temporary and Work Release and Pretrial Program and to make
the program self-supporting. (b) A person released from jail for work release, as a condition
to being released pursuant to this subpart, shall pay to the county a sum equal to 30 percent
of his or her gross earnings earned while so released. The court having jurisdiction of the
case, as a condition to releasing a prisoner, may require that the inmate prisoner establish
a payroll deduction for the payment of any sums due. All sums collected, whether by payroll
deduction or otherwise, shall be paid over to and collected by the Houston County Commission
and deposited to a separate fund designated the Houston County Work Release and Pretrial Release
Fund. (c) If a person violates the terms and conditions set...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-232.23.htm - 1K - Match Info - Similar pages
9-17-26
Section 9-17-26 Tax for expenses of administration and enforcement of article - Records, returns
and remittances of producers; determination of gross value at point of production; rules and
regulations. (a) It shall be the duty of every person producing or in charge of production
of crude petroleum or natural gas from any well or wells in the State of Alabama for sale,
transport, storage, profit or for use to keep and preserve such records of the amount of all
such crude petroleum oil or natural gas produced for sale, transport, storage, profit or for
use as may be necessary to determine the amount of the tax for which he is liable under the
provisions of Section 9-17-25 and Section 9-17-35. (b) It shall be the further duty of every
such person to file with the Department of Revenue, not later than the fifteenth day of the
second calendar month following the month of production, a return, subscribed by the person
who completes such return, which must contain a printed declaration that...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-26.htm - 2K - Match Info - Similar pages
9-17-6
Section 9-17-6 Oil and Gas Board - Powers and duties generally. (a) The board shall have jurisdiction
and authority over all persons and property necessary to administer and enforce effectively
the provisions of this article and all other articles relating to the conservation of oil
and gas. (b) The board shall have the authority and it shall be its duty to make such inquiries
as it may think proper to determine whether or not waste, over which it has jurisdiction,
exists or is imminent. In the exercise of such power the board shall have the authority to
perform the following: (1) Collect data. (2) Make investigation and inspection. (3) Examine
properties, leases, papers, books, and records, including drilling records, logs, and other
geological and geophysical data. (4) Examine, check, test, and gauge oil and gas wells, tanks,
plants, processing facilities, structures, natural gas pipelines and gathering lines, and
storage and transportation equipment and facilities, and other modes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-6.htm - 6K - Match Info - Similar pages
|