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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
41-10-44.6
Section 41-10-44.6 Project obligations generally. (a) Issuance of project obligations. The
authority is authorized and empowered to issue its project obligations from time to time for
the purpose of financing one or more projects in such aggregate principal amount as the board
of directors shall determine to be necessary to provide for all or a portion of the project
costs of the project or projects being financed and to pay the expenses of issuing the project
obligations. (b) Source of payment. All project obligations issued by the authority shall
be limited obligations of the authority payable solely from any combination of the following:
(1) The revenues and receipts of the authority derived from the financing agreement or agreements
entered into by the authority with respect to the project or projects financed by such project
obligations; (2) the income or proceeds realized by the authority under any mortgage or other
security granted to the authority; (3) amounts derived from any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-10-44.6.htm - 7K - Match Info - Similar pages
9-10B-25
Section 9-10B-25 Considerations when designating capacity stress areas; authority of local
organizations to implement proposed actions. During the designation of a capacity stress area,
the commission shall give due consideration to any hydrologic boundaries or other geographical
considerations in designating an area of the state as a capacity stress area. In addition,
the commission shall determine whether any local organization, including, but not limited
to, watershed management authorities, conservancy districts, or soil and water conservation
districts, are duly organized and authorized to implement the proposed actions in a capacity
stress area other than those actions delegated to the Alabama Department of Environmental
Management pursuant to Section 9-10B-23. In the absence of local organizations or in the event
any such local organizations do not have the authority or are not authorized to take the action
proposed within the capacity stress area, the Office of Water Resources...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-10B-25.htm - 1K - Match Info - Similar pages
45-42-162.20
Section 45-42-162.20 Budgeting; tax levies; bonds. (a) The budget and tax levy of the former
City of Athens shall serve as the budget and tax levy for the urban service district for the
fiscal year in which metropolitan-government is implemented. The budget and tax levy of the
former County of Limestone shall serve as the budget and tax levy for the general service
district for the fiscal year in which metropolitan-government is implemented. Amendments to
both the operating and capital improvements budgets during the 1987-1988 fiscal year may be
made by the mayor and approved by the commission for either the urban service district or
the general service district in accordance with general law. (b) All bonds issued by the City
of Athens prior to the effective date of this part shall be assigned to the urban service
district. All bonds issued by Limestone County prior to the effective date of this part shall
be assigned to the general service district. In the event that the boundaries of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-162.20.htm - 1K - Match Info - Similar pages
16-13-191
Section 16-13-191 School tax district - Boundaries fixed by county board. In order to make
it possible to work out a system of local tax units adapted to the needs of the whole county,
the county board of education of its own initiative shall fix the boundaries of any school
tax district within its jurisdiction in which it is proposed to levy a local school tax. In
making application for a special election in any such district, the county board of education
shall submit a map made by the county surveyor, or other competent person, showing the boundaries
of the school tax district for which a special tax levy is proposed, indicating the section
or sections and ranges, together with the correct description of the boundaries of the said
district for which a special tax levy is proposed. These maps shall also show the location
of public utilities, such as power plants, railroad and telegraph lines, if any, in such districts,
and the railroad mileage for each and every corporation having...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-191.htm - 1K - Match Info - Similar pages
9-8-23
Section 9-8-23 Creation and incorporation of districts; increase or decrease in boundaries;
reorganization; change of name. (a) Any 25 owners of land lying within the limits of the territory
proposed to be organized into a district may file a petition with the State Soil and Water
Conservation Committee asking that a soil and water conservation district be organized to
function in the territory described in the petition. Such petition shall set forth: (1) The
proposed name of said district; (2) That there is need in the interest of the public health,
safety and welfare for a soil and water conservation district to function in the territory
described in the petition; (3) A description of the territory proposed to be organized as
a district, which description shall not be required to be given by metes and bounds or by
legal subdivisions but shall be deemed sufficient if generally accurate; and (4) A request
that the State Soil and Water Conservation Committee duly define the boundaries...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-8-23.htm - 18K - Match Info - Similar pages
22-27-5
Section 22-27-5 Authority of localities to establish charges, fees, etc., and enter into mutual
agreements or contracts; approval of department; licensing of private or corporate agencies;
permits and bonds; nonpayment of fees, etc. (a) Fees, etc.; mutual agreements or contracts.
The county commission or municipality undertaking the responsibility for providing services
to the public under this article may establish fees, charges and rates and may collect and
disburse funds within cooperating areas or districts, inside or outside the corporate limits
of municipalities or inside or outside of county boundaries, for the specific purpose of administering
this article and providing and operating a solid waste program. Also, said county commission
or public authority may enter into mutual agreements or contracts with the government bodies
of other counties, municipalities, corporations or individuals, where deemed to be mutually
economical and feasible, to jointly or individually collect,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-5.htm - 4K - Match Info - Similar pages
37-11C-4
Section 37-11C-4 Allowance and claim of tax credits; Railroad Rehabilitation Income Tax Credit
Account; written transfer agreements. (a) For tax years beginning after December 31, 2019,
there is a credit allowed against the state income tax levied by Section 40-18-2 equal to
50 percent of an eligible taxpayer's qualified railroad rehabilitation expenditures. The tax
credit allowed under this section may not exceed three thousand five hundred dollars ($3,500)
multiplied by the number of miles of railroad track owned or leased within the state by the
eligible taxpayer at the close of the taxable year. (b) There is created within the Education
Trust Fund a separate account named the Railroad Rehabilitation Income Tax Credit Account.
The Commissioner of Revenue shall certify to the state Comptroller the amount of income tax
credits under this section and the state Comptroller shall transfer into the Railroad Rehabilitation
Income Tax Credit Account only the amount from sales tax revenues...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11C-4.htm - 5K - Match Info - Similar pages
45-9-91.20
Section 45-9-91.20 Establishment and designation; services; regulation of industrial parks.
(a) Subject to the written approval of the owners of 100 percent in interest based on assessed
value for ad valorem tax purposes of each 10 acres, or the part thereof to be included in
the proposed industrial park, the County Commission of Chambers County in the State of Alabama
may establish industrial parks composed of territory wholly within the county boundaries and
without the boundaries of any municipality. Any person, firm, or corporation who desires to
obtain a designation of an area as an industrial park shall file a petition with the county
commission of the county wherein the property is located requesting that the county commission
designate the area proposed as an industrial park, and include with such petition the consent
of the land owners as above required. The consent of each consenting owner shall be acknowledged
before a notary public or other person authorized to take...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-91.20.htm - 6K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
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