11-43-101
Section 11-43-101 Auditing, recordation, etc., of claims, etc., against municipality and issuance
of warrants therefor. The clerk shall submit all claims, requisitions, and demands against
the city or town to the council at its next regular meeting for its approval, unless already
provided for by ordinance or resolution, and upon its being approved by the council and the
passage of ordinances carrying it into effect when necessary, said clerk shall issue warrant
on the city or town treasurer for the amount of such claim, requisition, or demand. Before
issuing any warrant upon the treasurer, the clerk shall audit the claim, certify to its correctness,
and keep a record thereof, which record shall also show to what department or departments
it is chargeable. (Code 1907, §1200; Code 1923, §1916; Code 1940, T. 37, §422.)...
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11-43-120
Section 11-43-120 Bond; duties generally; payment of warrants; reports and statements to council.
The treasurer shall give bond in such sum as the council may prescribe for the faithful performance
of his duties and the safe custody of the funds. He shall be the custodian of the funds of
the municipality, keeping an accurate record of the funds of the several departments, and
shall keep books showing accurately the financial condition of the city. He shall pay out
money only upon warrants drawn by the officers authorized by the applicable provisions of
this title to draw warrants upon the treasurer, and when paid shall keep safely the warrants
so drawn. Such warrants, approved by the mayor or such other person as the council may designate,
except as otherwise provided in this section, shall be drawn by the clerk on the treasurer,
the warrant showing to what department the same is to be charged. In cities of 6,000 or more,
such warrants shall be drawn by the clerk on the treasurer, the...
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45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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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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25-4-134
Section 25-4-134 Procedures for collection of delinquent contribution payments. (a) Generally.
The contributions, interest, and penalties required to be paid under this chapter shall be
a first and prior lien upon all property and rights to property, real or personal, of any
employer subject to this chapter. The lien shall arise at the time the contribution report,
or the payment of the contributions, as the case may be, was due to have been filed with or
made to the Department of Labor. The secretary may file in the office of the judge of probate
of any county in this state a certificate which shall show the name of the department for
which it is filed, the amount and nature of the contributions, interest, and penalties for
which a lien is claimed together with any costs that may have accrued, the name of the employer
against whose property a lien for such contributions, interest, and penalties is claimed and
the date thereof. An error in the certificate of the amount shall not...
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36-15-1
Section 36-15-1 Duties generally. The Attorney General shall keep his or her office at the
capital city and perform the following duties: (1)a. He or she shall give his or her opinion
in writing, or otherwise, on any question of law connected with the interests of the state
or with the duties of any of the departments, when required by the Governor, Secretary of
State, Auditor, Treasurer, Superintendent of Education, Commissioner of Agriculture and Industries,
Director of Finance, Comptroller, State Health Officer, Public Service Commissioners, Commissioner
of Conservation and Natural Resources, or the Commissioner of the Department of Revenue or
any other officer or department of the state when it is made, by law, his or her duty so to
do, and he or she shall also give his or her opinion to the Chairman of the Judiciary Committee
of either house, when required, upon any matter under the consideration of the committee.
b. The Attorney General shall give his or her opinion, in writing...
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11-43-103
Section 11-43-103 Issuance of licenses; devolution of duties upon auditor. The clerk shall
issue all licenses unless otherwise provided by ordinance, receiving the money therefor, and
pay the same over instanter to the city treasurer. Any part of the duties of the clerk may
devolve upon the auditor by ordinance. (Code 1907, §1202; Code 1923, §1918; Code 1940, T.
37, §424.)...
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11-44B-11
Section 11-44B-11 City clerk, finance director, revenue director, city attorney, assistant
city attorneys, and city department heads continued in office; powers and duties; claims against
city; financial records; warrants; deposit of public money; payment of moneys due municipality;
office space, supplies, and other support. (a) If the city clerk of any city which adopts
the mayor-council form of government as herein provided holds office subject to any civil
service or merit system, such clerk shall continue to be the city clerk under the mayor-council
form of government of such city and his successors shall be selected and hold office subject
to the provisions of such civil service or merit system. The city clerk shall attend the meetings
of the council and keep a record of its proceedings. He shall have the custody of the rules,
ordinances and resolutions of the council and shall keep a record of them when adopted by
the council. He shall also have the custody of the city seal....
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11-47-1
Section 11-47-1 Borrowing of money authorized - Twelve-month renewable loans. Cities and towns
shall have the right to borrow money for any purpose or purposes not in excess of any limitation
imposed by the Constitution and, in case of loans for temporary use, the same may be evidenced
either by negotiable notes or by nonnegotiable warrants or certificates of indebtedness which
shall not bear exceeding the legal rate of interest, and no obligation of the municipality
for money borrowed shall be issued unless signed by the mayor and attested by the clerk, with
the seal of the municipality impressed thereon, and a record kept thereof. Any such note,
warrant, or certificate of indebtedness shall be payable not later than 12 months after the
date of its issuance but may be renewed from time to time until the indebtedness evidenced
thereby shall have been paid. License taxes, ad valorem taxes, rents or revenues from water
or any other taxes or revenues due or to become due to a city or town...
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28-4-273
Section 28-4-273 Forfeiture and condemnation proceedings generally - Conduct of hearing or
trial generally; entry of judgment of forfeiture and delivery of liquors and beverages to
Alcoholic Beverage Control Board generally; destruction of nonfederal tax-paid liquors and
beverages; disposition of funds paid into court by Alcoholic Beverage Control Board. If no
party appears to make a claim at the time specified in the notice or if no verified answer
controverting the allegations of the complaint and the grounds for issuance of the search
warrant is interposed, the judge shall proceed to hear the testimony in support thereof. If
it is established upon the hearing before said judge or upon the trial of the action, if issue
be joined, that the liquors so seized are kept, stored or deposited for the purpose of unlawful
sale or other disposition or for furnishing or distribution within this state or if it appears
that the complainant has established a ground for the issuance of such search...
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