11-51-186
Section 11-51-186 Taxpayer rights; responsibilities of municipality; abatement of penalty. (a) Rights of the taxpayer. (1) At or before the commencement of an examination of the books and records of a taxpayer, the taxing jurisdiction shall provide to the taxpayer a written description, in simple and non-technical terms, of the role of the taxing jurisdiction and the taxpayer during the examination and a statement of the taxpayer's rights. (2) At or before the issuance of a preliminary assessment, the taxing jurisdiction shall provide to the taxpayer in simple and non-technical terms: a. A written description of the basis for the assessment and any penalty asserted with respect to the assessment. b. A written description of the method by which the taxpayer may request an administrative review of the preliminary assessment. (3) At or before the issuance of a final assessment, the taxing jurisdiction shall inform the taxpayer by a written statement of his or her right to appeal to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-186.htm - 6K - Match Info - Similar pages
11-51-191
Section 11-51-191 Determination of amounts due; preliminary and final assessments; review; appeal; refund for overpayment. (a) If the taxing jurisdiction determines that the amount of any business license tax reported on or remitted with a business license remittance form is incorrect, if no business license remittance form is filed within the time prescribed, or if the information provided on the form is insufficient to allow the taxing jurisdiction to determine the proper amount of business license tax due, the taxing jurisdiction may calculate the correct amount of the tax based on the most accurate and complete information reasonably obtainable. The taxing jurisdiction may thereafter enter a preliminary assessment for the correct amount of business license tax, including any applicable penalty and interest. Nothing contained herein shall limit or restrict a municipality's right to seek injunctive relief under Section 11-51-150, et seq. (b) If the amount of business license tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-191.htm - 13K - Match Info - Similar pages
36-29-14
Section 36-29-14 Health insurance coverage under State Employees' Insurance Board; operation of board. (a) Any agency of the state, or any governmental entity, body, or subdivision thereto, any county, any municipality, any municipal foundation, any fire or water district, authority, or cooperative, any regional planning and development commission established pursuant to Sections 11-85-50 through 11-85-73, that is not and was not for the 12 months immediately preceding the date of application to participate in any plan created pursuant to the provisions of this article a member of an existing government sponsored health insurance program, formed under the provisions of Section 11-26-2, the Association of County Commissions of Alabama or the Alabama League of Municipalities, the Alabama Retired State Employees' Association, the Alabama State Employees Credit Union, Easter Seals Alabama, Alabama State University, the Alabama Rural Water Association, Rainbow Omega, Incorporated, The Arc...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-29-14.htm - 5K - Match Info - Similar pages
36-30-1
Section 36-30-1 Definitions; dependents; persons eligible for compensation. (a) For the purposes of this chapter, the following words and phrases shall have the following meanings: (1) AWARDING AUTHORITY. The State Board of Adjustment, created and existing pursuant to Article 4, Chapter 9 of Title 41. (2) COMPENSATION. The money benefits paid on account of injury or death which occurred during the course of employment or activity as a peace officer or firefighter and is in the nature of workers' compensation. (3) DEPENDENT CHILD. An unmarried child under the age of 18 years, or one over the age of 18 who is physically or mentally incapacitated from earning. (4) DIRECT AND PROXIMATE RESULT OF A HEART ATTACK OR STROKE. Death resulting from a heart attack or stroke caused by engaging or participating in a situation while on duty involving nonroutine stressful or strenuous physical law enforcement, fire suppression, rescue, hazardous material response, emergency medical service, prison...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-30-1.htm - 6K - Match Info - Similar pages
45-19A-10
Section 45-19A-10 Regulation of sale of alcoholic beverages on Sunday. (a) This section shall apply only to the City of Goodwater in Coosa County. (b)(1) The voters of the City of Goodwater may authorize the sale of alcoholic beverages within the municipality on Sunday by an election pursuant to this section, in the following manner: The governing body of the City of Goodwater, by resolution, may call an election for the municipality to determine the sentiment of the voters of the municipality residing within the corporate limits, as to whether or not alcoholic beverages can be legally sold or distributed on Sunday within the municipality. (2) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages within this municipality, on Sunday between 1:00 P.M. and 9:30 P.M. and on those Sundays on which occurs New Year's Eve (December 31), after 1:00 P.M.? Yes ___ No ___." (3) The election...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19A-10.htm - 3K - Match Info - Similar pages
45-19A-30
Section 45-19A-30 Regulation of sale of alcoholic beverages on Sunday. (a) The voters of the Town of Kellyton in Coosa County may authorize the sale of alcoholic beverages within the municipality on Sunday by an election pursuant to this section, in the following manner: The governing body of the Town of Kellyton, by resolution, may call an election for the municipality to determine the sentiment of the voters of the municipality residing within the corporate limits, as to whether or not alcoholic beverages can be legally sold or distributed on Sunday within the municipality. (b) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages within this municipality on Sunday after 1:00 P.M.? Yes ___ No ___." (c) The election shall be held and the officers appointed to hold the election in the manner provided by law for holding other municipal elections, and the returns thereof tabulated and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19A-30.htm - 3K - Match Info - Similar pages
45-26A-60.01
Section 45-26A-60.01 Sunday sales of alcoholic beverages for off-premises consumption. (a) This section shall apply only to the City of Tallassee in Elmore and Tallapoosa Counties. (b) The voters of the City of Tallassee may authorize the sale of alcoholic beverages for off-premises consumption within the municipality on Sunday between the hours of 1:00 p.m. and midnight by an election pursuant to this section, in the following manner: The governing body of the City of Tallassee, by resolution, shall hold a referendum at the next general election in the city to determine if alcoholic beverages may be sold within the municipality for off-premises consumption. (c) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale of alcoholic beverages within this municipality for off-premises consumption on Sunday between the hours of 1:00 p.m. and midnight? Yes ___ No ___." (d) The first election and any subsequent elections shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26A-60.01.htm - 3K - Match Info - Similar pages
45-28A-44
Section 45-28A-44 Regulation of sale and consumption of alcoholic beverages. (a) This section shall apply only to the City of Gadsden. (b)(1) The voters of the City of Gadsden may authorize the sale of alcoholic beverages for on and off premises consumption within the municipality seven days a week by an election pursuant to this section, in the following manner: The governing body of the City of Gadsden, by resolution, shall call an election for the municipality to determine the sentiment of the voters of the municipality residing within the corporate limits, as to whether or not it may determine whether alcoholic beverages can be legally sold or distributed on Sunday for on-premises and off-premises consumption within the municipality. (2) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages for on and off premises consumption within the corporate limits of the City of Gadsden...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28A-44.htm - 3K - Match Info - Similar pages
45-28A-50
Section 45-28A-50 Regulation of sale and consumption of alcoholic beverages on Sunday. (a) This section shall apply only to the City of Glencoe in Etowah and Calhoun Counties. (b) The voters of the City of Glencoe may authorize the sale of alcoholic beverages within the city on Sunday by an election pursuant to this section, in the following manner: The governing body of the City of Glencoe, by resolution, may call an election for the city to determine the sentiment of the voters of the city residing within the corporate limits, as to whether or not alcoholic beverages can be legally sold or distributed on Sunday within the city. (c) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages within the City of Glencoe on Sunday subject to regulation by the City Council? Yes ___ No ___." (d) The election shall be held and the officers appointed to hold the election in the manner provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28A-50.htm - 2K - Match Info - Similar pages
45-28A-72
Section 45-28A-72 Regulation of sale of alcoholic beverages on Sunday. (a) The voters of the City of Rainbow City in Etowah County may authorize the sale of alcoholic beverages within the municipality on Sunday by an election pursuant to this section, in the following manner: The governing body of the City of Rainbow City, by resolution, may call an election for the municipality to determine the sentiment of the voters of the municipality residing within the corporate limits, as to whether or not alcoholic beverages can be legally sold or distributed on Sunday within the municipality. (b) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages within this municipality, on Sunday between 1:00 P.M. and 9:30 P.M. and on those Sundays on which occurs New Year's Eve (December 31), after 1:00 P.M.? Yes ___ No ___." (c) The election shall be held and the officers appointed to hold the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28A-72.htm - 3K - Match Info - Similar pages
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