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40-29-22
Section 40-29-22 Lien for taxes - Validity and priority against certain persons. (a) Purchasers,
holders of security interests, mechanic's lienors, and judgment lien creditors. The lien imposed
by Section 40-29-20 shall not be valid as against any purchaser, holder of a security interest,
mechanic's lienor, or judgment lien creditor until notice thereof which meets the requirements
of subsection (f) has been filed by the Commissioner of Revenue or his delegate, and shall
not be perfected as against any purchaser, holder of a security interest, mechanic's lienor,
or judgment lien creditor until the date such notice is filed. (b) Protection for certain
interest even though notice filed. Even though notice of a lien imposed by Section 40-29-20
has been filed, such lien shall not be valid: (1) SECURITIES. With respect to a security (as
defined in subsection (g)(4)): a. As against a purchaser of such security who at the time
of purchase did not have actual notice or knowledge of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-22.htm - 17K - Match Info - Similar pages
40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
8-13-6
Section 8-13-6 License - Investigation; investigation fee; cost of independent audit; applicant's
refusal to pay investigation fee and costs. (a) When an application for a license to conduct
a going out of business sale or distress merchandise sale is filed, the probate judge to whom
the application is made shall make such investigation as he deems necessary prior to the public
hearing hereinafter provided. (b) The applicant shall pay to such probate judge at the time
the application is filed a fee of $10 for making such an investigation, and if such probate
judge deems it necessary to have an independent inventory or audit of the applicant's books
made, he shall advise the applicant of the cost of such independent inventory or audit and
applicant shall pay such amount to such probate judge to be used by him to pay the cost of
such inventory and/or audit. (c) The applicant's refusal to pay the fee and costs hereinabove
provided and his refusal to permit examination of his books and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-13-6.htm - 1K - Match Info - Similar pages
12-22-24
Section 12-22-24 Bond on appeal of order removing executor or administrator. (a) No appeal
can be taken from any order of the probate court removing an executor or administrator unless
the applicant gives either a cash bond or a bond with at least two good and sufficient sureties,
payable to the probate judge and in the amount fixed by him, not less than the amount of his
bond as executor or administrator, conditioned to prosecute the appeal to effect and, until
the same is decided, faithfully to discharge his duties as such executor or administrator.
(b) If such appeal is decided against the appellant, any cash bond posted or part thereof
may be ordered forfeited for costs, or, if other than a cash bond was given, execution for
costs may issue against him and the sureties on such bond, their names being certified with
the record to the appellate court. (c) Such bond also stands as security for the faithful
discharge of his duties as such executor or administrator, from the time the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-22-24.htm - 1K - Match Info - Similar pages
43-2-645
Section 43-2-645 Refunding bonds - Required; terms and conditions. Such order must not in any
case be made, unless the applicant gives a refunding bond, with two sufficient sureties, to
be approved by the judge of probate, payable to the administrator, in double the amount distributed
to the applicant or in double the value of his share of the property directed to be distributed,
to be ascertained by the appraisement or other evidence and entered of record, and conditioned
to refund the amount directed to be paid, or to return the property received on such distribution,
or to pay the value thereof and interest on such amount or value from the time the same was
received, if the assets are insufficient to discharge the debts and charges against the estate.
(Code 1852, §1782; Code 1867, §2109; Code 1876, §2486; Code 1886, §2203; Code 1896, §271;
Code 1907, §2729; Code 1923, §5968; Code 1940, T. 61, §370.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/43-2-645.htm - 1K - Match Info - Similar pages
8-13-15
Section 8-13-15 Sales to be held only at regular store hours; exceptions. No going out of business
sale or distress merchandise sale shall be held at times other than regular store hours of
the applicant, except that the probate judge issuing the license may make reasonable provision
for extra evening hours upon good cause shown by the applicant. (Acts 1965, No. 553, p. 1027,
§9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-13-15.htm - 690 bytes - Match Info - Similar pages
11-88-88
Section 11-88-88 Redemption of property after sale - Applicant to deliver copies of improvement
assessment sale deed to probate judge; examination, etc., of deeds, etc., by probate judge;
mailing of copies of deed and warning to redeem to persons last assessed for ad valorem taxation
on property; entry in record of deeds of certificate of warning by probate judge; termination
of redemption rights. At the time of application for entry of such certificate of warning
to redeem, the applicant shall deliver to the probate judge three correct copies of the said
deed with a notation thereon of the deed book and page where recorded and shall pay to the
said probate judge a fee of $1.00. The said copies of the deed need not include any certificate
of acknowledgment. It shall thereupon be the duty of the said probate judge to promptly compare
the said copies with the record of such deed and, if such copies be found to be correct copies
of such record, it shall be the further duty of such probate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-88-88.htm - 2K - Match Info - Similar pages
8-13-5
Section 8-13-5 License - Public hearing on application. The probate judge to whom the application
for a going out of business sale or distress merchandise sale license is made, or his designee,
shall conduct a public hearing not later than two weeks after an application has been filed.
At least one week prior to such hearing the probate judge shall publish, at the expense of
the applicant, a notice of the hearing in a local newspaper of general circulation. The probate
judge may require that a record be made of the public hearing and that the testimony at such
hearing be under oath. (Acts 1965, No. 553, p. 1027, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-13-5.htm - 929 bytes - Match Info - Similar pages
11-51-70
Section 11-51-70 Proceedings when tax sale cancelled. Whenever the judge of probate cancels
a tax sale as to a private purchaser under and in accordance with the provisions of law in
regard to state and county taxes, he must give to such purchaser a certificate to the mayor
or other governing head of the municipality showing the amount of municipal taxes received
by the municipality from such tax sale in the same manner and way as he is required by the
provisions of law in regard to state and county taxes to give certificates showing the amount
the state and county have received, and thereupon, when said certificate is presented to the
mayor or other governing head of the municipality, it shall be the duty of the mayor or other
governing head to present such certificate at the next meeting of the council, board of commissioners,
or other governing body of the municipality, and the amount so paid to the municipality must
be allowed by such council, board of commissioners, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-70.htm - 1K - Match Info - Similar pages
22-3-7
Section 22-3-7 County health officers - Bond. The health officer of a county shall enter into
bond, with sufficient sureties, payable to the State Health Officer and the judge of probate
of the county, in the amount of $10,000.00, with condition for the faithful performance of
all such duties as are or may be required of him by law. (Code 1907, §708; Code 1923, §1061;
Acts 1935, No. 444, p. 926; Code 1940, T. 22, §17.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-3-7.htm - 737 bytes - Match Info - Similar pages
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