Code of Alabama

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40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section,
it shall be unlawful for any person to print, publish, or divulge, without the written permission
or approval of the taxpayer, the return of any taxpayer or any part of the return, or any
information secured in arriving at the amount of tax or value reported, for any purpose other
than the proper administration of any matter administered by the department, a county, or
a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical
information pertaining to taxes may be disclosed at the discretion of the commissioner or
his or her delegate to the legislative or executive branch of the state. Upon request, the
commissioner or his or her delegate may make written disclosure as...
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31-9-40
Section 31-9-40 Compact adopted and enacted. The Emergency Management Assistance Compact is
enacted into law and entered with all jurisdictions mutually adopting the compact in the form
substantially as follows: THE EMERGENCY MANAGEMENT ASSISTANCE COMPACT Article I - Purpose
and Authorities. This compact is made and entered into by and between the participating member
states which enact this compact, hereinafter called party states. For the purpose of this
agreement, the term "states" is taken to mean the several states, the Commonwealth
of Puerto Rico, the District of Columbia, and all U.S. territorial possessions. The purpose
of this compact is to provide for mutual assistance between the states entering into this
compact in managing any emergency or disaster that is duly declared by the governor of the
affected state or states, whether arising from natural disaster, technological hazard, man-made
disaster, civil emergency aspects of resources shortages, community disorders,...
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37-14-33
Section 37-14-33 Retail electric service within municipalities. (a) Primary supplier's option
to acquire facilities within existing municipal limits. - The primary electric supplier within
each municipality shall, at its option, have the right to acquire all distribution facilities
of any secondary electric supplier used to supply retail electric service within the existing
municipal limits and shall have the right to serve all premises within the existing municipal
limits of such municipality subject to the provisions of subdivisions (a)(1) through (a)(5).
Except as authorized in this section, no secondary electric supplier shall extend facilities
to serve existing or new premises within the existing municipal limits of the municipality.
(1) The primary electric supplier must announce its intention to exercise its option to acquire
the distribution facilities of secondary electric suppliers by giving written notice by registered
or certified mail to the affected secondary suppliers...
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41-9-439
Section 41-9-439 Construction of article. The provisions of this article shall be construed
liberally, it being the purpose to provide in this state appropriate housing facilities for
displaying to the general public exhibits of the Department of the Army and of the National
Aeronautics and Space Administration and for providing for the management and control of that
portion of the display furnished and supplied by the National Aeronautics and Space Administration
by such means as may be feasible and agreed upon. (Acts 1965, No. 863, p. 1605, §8; Acts
1969, No. 280, p. 611, §2.)...
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41-9-478
Section 41-9-478 Liberal construction of article; additional powers. (a) The provisions of
this article shall be construed liberally, it being the purpose to provide in this state appropriate
housing facilities for displaying to the general public exhibits relating to the automobile
racing industry and the automobile industry and providing for the management and control of
the displays by such means as may be feasible and agreed upon. (b) In view of the unique character
and complexity of the duties and responsibilities imposed on the commission by this article,
it is hereby specifically provided that the commission shall have, in addition to the power
and authority enumerated in Section 41-9-472, the right, power and authority to: (1) Develop
and institute a program of promotion and advertising of the exhibits and facilities provided
for by this article, said program of promotion and advertising to be conducted by the commission
both within and without the state in such manner and to...
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11-47-239
Section 11-47-239 Construction of article to effect its purpose. The provisions of this article
shall be liberally construed to effect its purpose. (Acts 1996, No. 96-320, p. 361, §21.)...

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35-9A-102
Section 35-9A-102 Purposes; rules of construction. (a) This chapter shall be liberally construed
and applied to promote its underlying purposes and policies. (b) Underlying purposes and policies
of this chapter are: (1) to simplify, clarify, modernize, and revise the law governing the
rental of dwelling units and the rights and obligations of landlords and tenants; (2) to encourage
landlords and tenants to maintain and improve the quality of housing; and (3) to make uniform
the law with respect to the subject of this chapter among those states which enact it. (c)
This chapter shall be construed as applying only to the residential landlord and tenant relationship.
The chapter does not create any duties in tort or causes of action in tort, nor does it deprive
anyone of any causes of action in tort that may exist apart from this chapter. (Act 2006-316,
p. 668, §1.)...
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9-10-14
Section 9-10-14 Provisions of article supplementary; construction of article. This article
shall be considered supplemental and additional to Sections 9-10-30 through 9-10-47 and to
any and all other laws and confers sufficient authority in and of itself for the purposes
set forth herein. It shall be liberally construed to effectuate its purposes of providing
for and facilitating the development of an irrigation district or districts within this state.
(Acts 1965, No. 827, p. 1549, §14.)...
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26-2A-2
Section 26-2A-2 Rule of construction; purposes. (a) This chapter shall be liberally construed
and applied to promote its underlying purposes and policies. (b) The underlying purposes and
policies of this chapter are to: (1) Simplify and clarify the law concerning the affairs of
minors, missing or disappeared persons, protected persons, and incapacitated persons; (2)
Promote a speedy and efficient system for managing and protecting the estates of protected
persons so that assets may be preserved for application to the needs of protected persons
and their dependents; (3) Provide a system of general and limited guardianships for minors
and incapacitated persons and to coordinate guardianships and protective proceedings concerned
with management and protection of estates of incapacitated persons; and (4) Make uniform the
law among the various jurisdictions. (Acts 1987, No. 87-590, p. 975, §1-102.)...
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2-3A-16
Section 2-3A-16 Liberal construction of article. This article being remedial in nature, the
provisions of this article shall be liberally construed to effect its purpose. (Acts 1980,
No. 80-586, p. 913, §16.)...
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