45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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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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8-17-113
Section 8-17-113 Enforcement of division. The Commissioner of Agriculture and Industries is
charged with the execution and enforcement of this division. (Acts 1951, No. 923, p. 1571,
§3.)...
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8-17-86
Section 8-17-86 Duty to test samples; certificate of tests. (a) It is the duty of the Commissioner
of Agriculture and Industries to secure samples of all petroleum products sold, offered for
sale, stored or used in the state and to determine: (1) Whether or not such petroleum products
are sold, offered for sale, stored or used in correct measure or quantity claimed by the person
selling or offering for sale or storing or using such petroleum products; and (2) Whether
the same is of legal standard and of the standard advertised. (b) The Commissioner of Agriculture
and Industries shall test, or cause to be tested, such samples in the manner provided by the
rules and regulations made by the Board of Agriculture and Industries pursuant to authorization
in Section 8-17-81, and shall make a certificate of such test, a copy of which certificate
shall be furnished by the commissioner upon request to the person from whom the sample was
obtained. (Acts 1971, No. 1403, p. 2363, §6.)...
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2-16-42
Section 2-16-42 Administration and enforcement of division generally; quarantining of poultry
and eggs produced on premises not equipped with prescribed disposal facilities; right of entry
and inspection of State Veterinarian, etc. (a) This division shall be administered and enforced
by the Commissioner of Agriculture and Industries through the facilities of the Department
of Agriculture and Industries, and the Commissioner of Agriculture and Industries, the State
Veterinarian, his associates and assistants or other authorized employees or agents of the
Department of Agriculture and Industries shall be authorized to quarantine and prohibit the
removal or other disposition of any poultry and eggs from premises, buildings, vehicles or
other places unless such poultry and eggs are produced on premises equipped with disposal
facilities as prescribed by the State Board of Agriculture and Industries as authorized and
required under Section 2-16-41. Quarantine orders issued under this section...
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2-2-12
Section 2-2-12 Legal counsel for department. The Commissioner of Agriculture and Industries,
with the approval of the Attorney General, shall be authorized, subject to the provisions
of the state Merit System law, to appoint a legal counsel for the state Department of Agriculture
and Industries. He shall be commissioned as an assistant attorney general and shall have the
authority and duties of an assistant attorney general, but he shall devote his entire time
to the business of the Department of Agriculture and Industries. The compensation for the
said legal counsel shall be paid out of funds appropriated to the state Department of Agriculture
and Industries and in the same manner as the compensation of other employees is paid. (Acts
1953, No. 640, p. 899.)...
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8-15-1
Section 8-15-1 Definition; supervision by Commissioner of Agriculture and Industries. (a) All
buildings, structures, or other protected enclosures used for storage of cotton or other articles
of value for the public, with or without compensation, and all buildings, structures, or other
protected enclosures for the storage of cotton or other articles of value where a statement
is issued acknowledging the receipt of the articles of goods stored and undertaking to deliver
the same are declared to be public warehouses. (b) All such warehouses shall be under the
supervision of the Commissioner of Agriculture and Industries, whose duty it shall be to enforce
the requirements of the law and the rules and regulations promulgated by the State Board of
Agriculture and Industries relative to public warehouses. (c) The term "public warehouse,"
as used in this chapter, shall not be construed as applying to any building, structure, or
protected enclosure, or portion thereof, used exclusively for the...
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8-15-13
Section 8-15-13 Public hearing on operations; notice of hearing; sworn testimony heard; authority
to subpoena witnesses; witness fees; production of books and records; appearance in person
or by counsel; failure to obey process; rules of evidence not applicable. (a) In the event
the Commissioner of Agriculture and Industries is of the opinion that a condition exists which
would jeopardize the interest of persons patronizing, or who may patronize, a public warehouse
by reason of the manner in which such public warehouse is being operated or that the same
is being operated without having complied with the laws or rules and regulations relating
to the operation of public warehouses, he shall order a public hearing thereon, to be held
in the office of the commissioner at Montgomery or at the courthouse of the county in which
the warehouse is being operated, to determine what action shall be taken relative to the said
warehouse. (b) It shall be the duty of the Commissioner of Agriculture...
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2-2-73
Section 2-2-73 Promulgation of rules and regulations. The Commissioner of Agriculture and Industries,
with the approval of the State Board of Agriculture and Industries, and under the provisions
of the Alabama Administrative Procedure Act, is hereby authorized to promulgate such rules
and regulations as may be necessary to carry out the evident intent and purposes of this article.
The commissioner is also empowered, with the approval of the State Board of Agriculture and
Industries, to also adopt such rules concerning irrevocable letters of credit so as to adequately
protect the department and the public who may have occasion to depend upon said letter of
credit for payment. (Acts 1989, No. 89-692, p. 1364, §4.)...
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8-15-14
Section 8-15-14 Revocation of permit; liquidation of operation. (a) In the event that the Commissioner
of Agriculture and Industries upon a public hearing finds and determines that a public warehouse
is being operated in violation of law and regulations and in jeopardy of the public interest,
he shall thereupon revoke the permit to operate such public warehouse and, in his discretion,
he may take charge of the operation of such warehouse for the purpose of liquidating the same
under the direction of the circuit court having jurisdiction at the place of the operation
thereof and to operate same under the direction of the court for such time as may be necessary
to protect the public interest or to compel compliance with the laws and regulations relating
to the operation of public warehouses. (b) Upon taking charge thereof, the Commissioner of
Agriculture and Industries shall appoint in writing, under his hand and official seal, an
agent to assist him in the duty of liquidation and...
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