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36-12-22
Section 36-12-22 Proceedings for recovery of papers, property, etc., by successor to office
generally - Hearing; termination of proceedings against person charged with withholding papers,
property, etc., upon making of affidavit. At the time so appointed or at any other time to
which the matter may be adjourned, a copy of such order having been personally served on the
person so refusing, such officer shall proceed to inquire into the circumstances. If the person
charged with withholding such books, papers or property makes affidavit before such officer
that he has delivered over to his successor all such books, papers and property in his custody
or appertaining to such office, all further proceedings against him shall cease. (Code 1852,
§156; Code 1867, §195; Code 1876, §208; Code 1886, §303; Code 1896, §3135; Code 1907,
§1551; Code 1923, §2685; Code 1940, T. 41, §134.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-12-22.htm - 1K - Match Info - Similar pages
36-12-23
Section 36-12-23 Proceedings for recovery of papers, property, etc., by successor to office
generally - Imprisonment of person charged with withholding papers, property, etc., upon failure
to make affidavit, etc. If the person complained against does not make such affidavit and
it appears that any such books, papers or property are withheld, the officer before whom the
proceedings are had shall, by warrant, commit the person so withholding to the jail of the
county, there to remain until he delivers such books, papers or property or is otherwise discharged
by law. (Code 1852, §157; Code 1867, §196; Code 1876, §209; Code 1886, §304; Code 1896,
§3136; Code 1907, §1552; Code 1923, §2686; Code 1940, T. 41, §135.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-12-23.htm - 1K - Match Info - Similar pages
36-12-24
Section 36-12-24 Proceedings for recovery of papers, property, etc., by successor to office
generally - Issuance of warrant for search and seizure of papers, property, etc., upon failure
of person charged with withholding same to make affidavit, etc. In the case stated in Section
36-12-23, if required by the plaintiff, such officer shall also issue his warrant, directed
to any lawful officer, commanding him in the daytime to search such places as may be designated
in such warrant for such books, papers and property as belonged and appertained to the office
vacated and to seize and bring them before the officer issuing such warrant. (Code 1852, §158;
Code 1867, §197; Code 1876, §210; Code 1886, §305; Code 1896, §3137;
Code 1907, §1553; Code 1923, §2687; Code 1940, T. 41, §136.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-12-24.htm - 1K - Match Info - Similar pages
45-37A-56
Section 45-37A-56 Zoning board of adjustment. (a) The governing body of any city which may
now or hereafter have a population of 300,000 inhabitants or more, according to the last or
any subsequent federal census and which may now or hereafter have in force and effect a comprehensive
zoning ordinance shall provide for the appointment of a zoning board of adjustment and in
the zoning regulations and restrictions adopted by the city pursuant to the authority of the
laws of this state, provide that the zoning board of adjustment, in appropriate cases and
subject to appropriate conditions and safeguards, shall make special exceptions to the terms
of the zoning ordinance of the city in harmony with its general purpose and intent, and in
accordance with general or specific rules therein contained. The zoning board of adjustment
shall consist of seven members, each to be appointed by the governing body of the city, and
each shall hold office for a term of seven years or until the time as his...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-56.htm - 6K - Match Info - Similar pages
45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-242.05.htm - 9K - Match Info - Similar pages
40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when used
in this section shall have the meaning ascribed to them below, unless the context clearly
indicates a different meaning: (1) "Gasoline" means any type of gasoline, naptha,
or other liquid motor fuel, or any device or substitute therefor, commonly used in internal
combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor fuel, gas
oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor. (3) "Kerosene"
means the product known commercially as "kerosene oil." (b) In addition to all other
taxes and licenses, there is hereby levied upon every distributor, refiner, retail dealer,
or storer of gasoline, kerosene, or diesel fuel in Blount County, Alabama, an excise tax of
one cent ($.01) per gallon upon the selling, distributing, storing, or withdrawing from storage
in Blount County for any use, gasoline, kerosene, or diesel fuel as defined by this section;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-242.htm - 9K - Match Info - Similar pages
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
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
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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