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30-3-170
Section 30-3-170 Definitions. When used in this article, the following words shall have the
following meanings: (1) COURT. A court of competent jurisdiction or administrative agency
having the authority to issue and enforce support orders. (2) DELINQUENT or DELINQUENCY. A
support debt or support obligation due and unpaid in an amount equal to or greater than six
months support payments as of the date of service of a notice of intent to suspend or revoke
a license. (3) DEPARTMENT. The Alabama Department of Human Resources, including the county
departments of human resources. (4) LICENSE. Any license, certificate, registration, or authorization
issued by a licensing authority which grants a person a right or privilege to engage in an
occupational, professional, sporting, or recreational activity, or to operate a motor vehicle.
(5) LICENSEE. The holder of a license. (6) LICENSING AUTHORITY. Any department, division,
board, agency, or instrumentality of the State of Alabama or its...
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30-3-191
Section 30-3-191 Definitions. When used in Sections 30-3-191 to 30-3-199, inclusive, the following
words shall have the following meanings: (1) ACCOUNT. A demand deposit account, checking or
negotiable withdrawal order account, savings account, time deposit account, or money-market
mutual fund account. (2) BUSINESS DAY. A day on which state offices are open for regular business.
(3) COMMERCIAL DRIVER LICENSE. A license issued to an individual that authorizes the individual
to drive a motor vehicle as part of conducting business. (4) CONFIDENTIAL INFORMATION. Information
provided by a service applicant or recipient or obtained from other sources about him or her
which may be released only as required by court order or state or federal law. (5) COURT.
A court of competent jurisdiction or administrative agency having the authority to issue and
enforce support orders. (6) DATA MATCH. An automated process of matching specified information
from the financial records of financial institutions...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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30-3-172
Section 30-3-172 Request for hearing; purpose of hearing; notification of decision; appeal;
suspension of license. (a) Upon receipt of a request for a hearing, the department shall schedule
a hearing for the purpose of determining if withholding, restricted use, or suspension of
the obligor's license is appropriate. The department shall stay withholding, restricted use,
or suspension of the license pending the outcome of the hearing. The hearing shall be for
the purpose of contesting the determination of the department of all of the following: (1)
That the obligor is at least six months delinquent in child support payments. (2) That the
obligor has not entered into a payment plan approved by the department. (3) If appropriate,
that the obligor has failed to comply with a warrant or subpoena relating to a paternity or
child support case. (4) That the withholding, restricted use, or suspension of the license
is appropriate. No evidence with respect to the appropriateness of the support...
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12-15-314
Section 12-15-314 Dispositions for dependent children. (a) If a child is found to be dependent,
the juvenile court may make any of the following orders of disposition to protect the welfare
of the child: (1) Permit the child to remain with the parent, legal guardian, or other legal
custodian of the child, subject to conditions and limitations as the juvenile court may prescribe.
(2) Place the child under protective supervision under the Department of Human Resources.
(3) Transfer legal custody to any of the following: a. The Department of Human Resources.
b. A local public or private agency, organization, or facility willing and able to assume
the education, care, and maintenance of the child and which is licensed by the Department
of Human Resources or otherwise authorized by law to receive and provide care for the child.
c. A relative or other individual who, after study by the Department of Human Resources, is
found by the juvenile court to be qualified to receive and care for the...
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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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16-6D-9
Section 16-6D-9 Tax credit claims; administrative accountability; verification of requirements;
rules and procedures. (a)(1) An individual taxpayer who files a state income tax return and
is not claimed as a dependent of another taxpayer, a taxpayer subject to the corporate income
tax levied by Chapter 18 of Title 40, an Alabama S corporation as defined in Section 40-18-160,
or a Subchapter K entity as defined in Section 40-18-1 may claim a credit for a contribution
made to a scholarship granting organization. If the credit is claimed by an Alabama S corporation
or Subchapter K entity, the credit shall pass through to and may be claimed by any taxpayer
eligible to claim a credit under this subdivision who is a shareholder, partner, or member
thereof, based on the taxpayer's pro rata or distributive share, respectively, of the credit.
(2) The tax credit may be claimed by an individual taxpayer or a married couple filing jointly
in an amount equal to 100 percent of the total...
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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,...
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30-3-6
Section 30-3-6 Bond, security, or other guarantee to secure payment of overdue support or compliance
with visitation order. (a) As used in this section, the following terms shall have the following
meanings: (1) SUPPORT. Support of any child, with respect to whom a support order exists,
and support of a spouse or former spouse with respect to whom a support order exists where
incidental to an order of child support as required by Title IV-D of the Social Security Act.
(2) OVERDUE SUPPORT. A delinquency in an obligation of "support," as such term is
defined in this section, the obligation having been previously determined under a court order
or judgment. (3) OBLIGOR. Any person required to make payments under the terms of a support
order or comply with visitation orders. (4) OBLIGEE. Any person or entity which is entitled
to receive support pursuant to a support order and who is receiving support services from
the Department of Human Resources pursuant to Title IV-D of the Social...
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30-3-60
Section 30-3-60 Definitions. As used in this article, the following terms shall have the following
meanings: (1) CLERK OF THE COURT. Any circuit court clerk, district court clerk or juvenile
court clerk, or their employees, with responsibility for docketing or otherwise carrying out
the court's clerical duties in regard to domestic relations matters, support and nonsupport
cases, including the receipt and disbursement of support payments. (2) COURT. Any juvenile
or family court division of the circuit or district court in the county where the mother of
the child resides or is found, in the county where the father resides or is found, or in the
county where the child resides or is found and, in the case of a petition seeking a divorce
or legal separation, a petition seeking a modification of support previously ordered under
a divorce decree or a petition seeking a contempt citation for failure to pay support previously
ordered under a divorce decree, the circuit court or the domestic...
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