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
9-17-108
Section 9-17-108 Directive order of discontinuance; appeal; injunction; hearings by board; imposition of penalties. (a) Due to the inherent nature of liquefied petroleum gas which could cause a danger to the public or to a liquefied petroleum gas user, the board or the board administrator shall have the administrative authority to issue a written directive order requiring any person who violates any of the provisions of this article as amended from time to time or any rule or regulation promulgated by the board to discontinue the operation of any LP-gas business or LP-gas system immediately and prohibit such person from commencing operations until said violations have been corrected. When a written directive is issued by the board or the board administrator, it shall be immediately complied with by the recipient. When a directive order has been issued against a person, the recipient may, within five days, appeal to the circuit court of the county in which the said violations occurred....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-108.htm - 3K - Match Info - Similar pages
11-40-65
Section 11-40-65 Filing petition for foreclosure; form of petition; notice. (a) After a municipal code lien has been recorded with the office of the probate judge of the county in which the real property lies, the Class 2 municipality may identify those properties on which to commence a judicial in rem foreclosure in accordance with this article, except that those properties the Class 2 municipality identifies as owner occupied shall not be subject to judicial in rem foreclosure under this article. The Class 2 municipality shall not file a petition for judicial in rem foreclosure in accordance with this article for a period of six months following the date upon which the municipal code lien is recorded in the office of the probate judge. A petition for judicial in rem foreclosure may include any other municipal code lien that has been filed prior to the date the petition is filed. After enforcement proceedings have commenced in accordance with this article, the enforcement proceedings...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-40-65.htm - 11K - Match Info - Similar pages
12-15-102
Section 12-15-102 Definitions. When used in this chapter, the following words and phrases have the following meanings: (1) ADULT. An individual 19 years of age or older. (2) AFTERCARE. Conditions and supervision as the juvenile court orders after release from the Department of Youth Services. (3) CHILD. An individual under the age of 18 years, or under 21 years of age and before the juvenile court for a delinquency matter arising before that individual's 18th birthday, or under 19 years of age and before the juvenile court for a child in need of supervision matter or commitment to the State Department of Mental Health or under 19 years of age and before the juvenile court for a proceeding initiated under Section 12-15-115(b)(2). Where a delinquency petition alleges that an individual, prior to the individual's 18th birthday, has committed an offense for which there is no statute of limitation pursuant to Section 15-3-5, the term child also shall include the individual subject to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-15-102.htm - 12K - Match Info - Similar pages
12-21-147
Section 12-21-147 Use of registered therapy dog in certain legal proceedings. (a) For purposes of this section, the following terms shall have the following meanings: (1) ACTIVE MEMBER. Therapy dog teams who have had recorded visits at facilities including hospitals, nursing homes, libraries, and extended care facilities in the past 18 months. (2) REGISTERED HANDLER. A volunteer registered by the court system as a therapy dog handler who has not been convicted of sexual, animal, or domestic abuse or any felony, who has been registered by a qualifying therapy dog organization, and has taken an oath of confidentiality. An officer of the court may be a handler only if there is no expense to the state. (3) REGISTERED THERAPY DOG. a. A trained emotional support dog that has been tested and registered by a nonprofit therapy dog organization that sets standards and requirements for the health, welfare, task work, and oversight for therapy dogs and their handlers, including at a minimum, all...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-21-147.htm - 5K - Match Info - Similar pages
15-9-81
Section 15-9-81 Adoption and text of agreement on detainers. The agreement on detainers is hereby enacted into law and entered into by the State of Alabama with any and all jurisdictions legally joining therein, in the form substantially as follows: AGREEMENT ON DETAINERS The contracting states solemnly agree that: Article I. The party states find that charges outstanding against a prisoner, detainers based on untried indictments, informations or complaints and difficulties in securing speedy trial of persons already incarcerated in other jurisdictions, produce uncertainties which obstruct programs of prisoner treatment and rehabilitation. Accordingly, it is the policy of the party states and the purpose of this agreement to encourage the expeditious and orderly disposition of such charges and determination of the proper status of any and all detainers based on untried indictments, informations or complaints. The party states also find that proceedings with reference to such charges...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/15-9-81.htm - 18K - Match Info - Similar pages
22-9A-12
Section 22-9A-12 New birth certificate upon adoption, legitimation, or paternity determination; availability of original certificate; contact preference form. (a) The State Registrar shall establish a new certificate of birth for a person born in this state upon receipt of any of the following: (1) A report of adoption as provided in Section 22-9A-11 or a report of adoption prepared and filed in accordance with the laws of another state, the District of Columbia, a territory of the United States, or a foreign country, or a certified copy of the decree of adoption, together with the information necessary to identify the original certificate of birth and to establish a new certificate of birth. A new certificate of birth shall not be established if so requested by the court decreeing the adoption. (2) A request that a new certificate be established upon completion of the legitimation procedure specified in Sections 26-11-2 and 26-17-6. If the name of another man is shown as the father of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-9A-12.htm - 8K - Match Info - Similar pages
31-2A-1
Section 31-2A-1 (Article 1.) Definitions. For the purposes of this code, unless the context otherwise requires, the following words have the following meanings: (1) ACCUSER. A person who signs and swears to charges, any person who directs that charges nominally be signed and sworn to by another, and any other person who has an interest other than an official interest in the prosecution of the accused. (2) CADET, CANDIDATE, or MIDSHIPMAN. A person who is enrolled in or attending a state military academy, a regional training institute, or any other formal education program for the purpose of becoming a commissioned officer in the state military forces. (3) CLASSIFIED INFORMATION. Information that meets all of the following requirements: a. Any information or material that has been determined by an official of the United States or any state pursuant to law, an Executive order, or regulation to require protection against unauthorized disclosure for reasons of national or state security. b....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/31-2A-1.htm - 6K - Match Info - Similar pages
35-4-393
Section 35-4-393 Settlement of dispute as to certain property in Mobile County conveyed to University of South Alabama Foundation by University of South Alabama. (a) WHEREAS, on December 13, 1982, the state issued to the university a patent to certain lands in Mobile County, herein called "the patent," covering the following described property in Mobile County, Alabama, to wit: Beginning at Alabama West Zone Coordinates Y = 118,606.82; X = 296,291.22 which point is on or near the intersection of the North line of Section 26, Township 8 South, Range 2 West and the East Shore line of Heron Bay, thence run North 77 degrees 54 minutes 52 seconds West a distance of 3883.84 feet to a point on the South shore line of Mon Louis Island, (Y = 119,419.98; X = 292,493.47) thence run due South a distance of 20,071.04 feet to coordinates Y = 99,348.94; X = 292,493.47 which point is in the Mississippi Sound, thence run North 79 degrees - 40 minutes - 28 seconds East a distance of 7805.85 feet to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-4-393.htm - 8K - Match Info - Similar pages
40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state and local tax liability of multistate taxpayers, including the equitable apportionment of tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article II. Definitions. As used in this compact: 1. "State" means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession of the United States. 2. "Subdivision" means any governmental unit or special district of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
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