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28-3-193
Section 28-3-193 Penalties on failure of wholesaler licensee to timely pay tax due; execution
and levy; lien. (a) Every wholesaler licensee collecting tax on beer levied by this article
shall timely pay the same as provided in this article. Every such wholesaler licensee failing
for a period of 10 days beyond the due date to pay the said tax due pursuant to this article
shall be required to pay as part of the taxes imposed under this article a penalty of not
less than $50.00, nor more than $250.00, to be assessed and collected by the authority to
whom the taxes are to be paid. In addition to such penalty, any wholesaler licensee failing
for a period of 10 days beyond the due date to pay all or any part of the tax due pursuant
to this article shall not be entitled to deduct and retain the two and one-half percent discount
prescribed in Section 28-3-190(b) hereof upon any portion of the tax which is not timely paid.
(b) If any taxes or penalties imposed by this article remain due and...
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34-8A-16
Section 34-8A-16 Disciplinary actions; discovery. (a) The board by a majority of the board
members present and voting is authorized to withhold, deny, revoke, or suspend, any license
or certificate issued or applied for in accordance with this chapter or otherwise discipline
a licensed professional counselor or associate licensed counselor upon proof by proper hearing
that the applicant, licensed professional counselor, or associate licensed counselor: (1)
Has been convicted, within or without the jurisdiction of this state, of a felony, or any
offense involving moral turpitude, the record of conviction being conclusive evidence thereof.
(2) Has violated the current code of ethics adopted by the board. (3) Is using any narcotic
or any alcoholic beverage to an extent or in a manner dangerous to any other person or the
public, or to an extent that it impairs his or her ability to perform the work of a licensed
professional counselor or associate licensed counselor with safety to the...
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40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements;
taxpayer notification. (a) The Department of Revenue, a governing body of a self-administered
county or municipality, or an agent of such a municipality or county may not conduct an examination
of a taxpayer's books and records for compliance with applicable sales, use, rental, or lodgings
tax laws except in accordance with this section and with the Alabama Taxpayers' Bill of Rights
and Uniform Revenue Procedures Act. (b) Additional sales, use, rental, or lodgings tax may
be assessed by the Department of Revenue, a governing body of a self-administered county or
municipality, or an agent of such a municipality or county within any applicable period allowed
pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously
been entered by the Department of Revenue, a governing body of a self-administered county
or municipality, or an agent of such a municipality...
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45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic Center
Authority. (a) In addition to all other taxes imposed by law, there is hereby levied an additional
privilege or license tax in the amount hereinafter prescribed against any person, organization,
or other entity engaging in the county in the business of renting or furnishing any room or
rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished for a consideration.
The amount of the taxes levied by this section shall be equal to three percent of the charge
for such rooms, lodgings, or accommodations. The taxes levied by this section shall become
effective on June 1, 2001. (b) All amounts collected within Jefferson County pursuant to this
section shall be allocated to the Birmingham-Jefferson Civic Center Authority, established
by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...
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34-5-8
Section 34-5-8 Authority of Board of Barber Examiners; refusal to issue or renew license or
certificate; appeals. The board shall have the power to refuse, revoke, and suspend licenses
and certificates strictly in accordance with the provisions of this chapter, upon proof of
violation of any sections of this chapter. The members of the board shall have the power to
administer oaths and shall have the power to require the attendance of witnesses and the production
of books, records, and papers as it may desire at any hearing on any matter which the board
has the authority to investigate, and for that purpose may require the secretary of the board
to issue a subpoena duces tecum to compel the production of any books, records, or papers,
directed to the sheriff of the county where such witness resides or may be found, which subpoenas
and subpoenas duces tecum shall be served and returned in the same manner as a subpoena in
a criminal case is served and returned. The fees and mileage of...
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following
terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary
meaning of the words, except that mining activities or the transportation of materials used
in or produced by mining or forestry activities shall not be construed to be included; (2)
HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction
purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds,
but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects
of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel,
tract, or lot of land in this state, including therein all things pertaining to such land,
and all structures and other things so annexed or attached thereto as to pass to a vendee
by conveyance of such land; and every separate or special...
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40-3-19
Section 40-3-19 Meetings - Hearing objections to valuations. For the purpose of hearing objections
filed in writing to any assessments or valuations fixed as provided for herein, the boards
of equalization shall sit at the courthouse in their respective counties on the date specified
by the Department of Revenue in each year, and shall continue as long as may be necessary;
provided, that the sitting shall not be extended beyond the second Monday in July, unless
otherwise ordered by the Department of Revenue, to dispose of all cases where objections to
valuations or assessments have been filed in writing by any taxpayer, as provided in this
chapter. For the purpose of hearing objections filed in writing to any assessments or valuations
fixed as provided for herein, in counties where the board of equalization serves full time,
the boards of equalization shall sit at the courthouse in their respective counties, beginning
on the date specified by the Department of Revenue, to dispose of...
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45-17-241.02
Section 45-17-241.02 Effective date of taxes; imposition and disposition of tax; exemptions;
records; penalty and interest. (a) The taxes levied by this part shall become effective, or
go into effect, on the first day of the calendar month next following the calendar month in
which this part is adopted. (b)(1) Commencing on the effective date of the taxes, as specified
in subsection (a), above, in addition to all other taxes imposed by law, there is hereby levied
and shall be collected by the director of revenue as herein provided a privilege or license
tax in the amount hereinafter prescribed against every person engaged in the county in the
business of renting or furnishing any room or rooms, lodging or accommodations, to any transients
in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The director of revenue shall pay
to the Colbert County Tourism and Convention Bureau...
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45-20-71.10
Section 45-20-71.10 Compensation. The president and associate members of the board shall each
receive an annual salary in the sum of four thousand two hundred dollars ($4,200), payable
in equal monthly installments of three hundred fifty dollars ($350) by warrant issued by the
board and signed by the president. Such salary shall be paid from the general fund or from
the tax levied by the state on gasoline and other motor fuels and oils or by apportionment
thereto as the board from time to time may determine. If a general law is now or becomes effective
whereby the salaries of the county governing bodies of Alabama are fixed at a higher level
than those specifically fixed herein, then such salaries prescribed herein shall automatically
increase to the maximum level prescribed under such general law for counties within the population
range of Covington County, that is, the president of the board shall receive a salary corresponding
in amount to that fixed under the general law for the...
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24-9-8
Section 24-9-8 Quiet title and foreclosure action. (a) The authority may initiate a quiet title
action under this section to quiet title to real property held by the authority or interests
in tax delinquent property held by the authority by recording with the office of the judge
of probate in the county in which the property subject to quiet title action is located a
notice of pending quiet title action. The notice shall include the name of the taxpayer whose
interest was affected by the tax sale; the name of any other party as revealed by a search
and examination of the title to the property who may claim an interest in the property; a
legal description of the property; the street address of the property if available; the name,
address, and telephone number of the authority; a statement that the property is subject to
the quiet title proceedings under Act 2013-249; and a statement that any legal interests in
the property may be extinguished by a circuit court order vesting title to...
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