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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
40-2A-4
Section 40-2A-4 Taxpayers' bill of rights. (a) Rights of the taxpayer. (1) For purposes of
this subsection and subsections (c) and (d), the term "department" shall include
the Department of Revenue, a self-administered county or municipality, or a private examining
or collecting firm, depending on whether the Department of Revenue, a self-administered county
or municipality, or private examining or collecting firm is conducting the examination of
the taxpayer. (2) At or before the commencement of an examination of the books and records
of a taxpayer, the department shall provide to the taxpayer the current version of Publication
1A. Publication 1A shall provide, in simple and non-technical terms, a statement of the taxpayer's
rights. Those rights include the right to be represented during an examination, an explanation
of their appeal rights, and the right to know the criteria and procedures used to select taxpayers
for an examination. (3) At or before the issuance of a preliminary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-4.htm - 11K - Match Info - Similar pages
40-8-1
Section 40-8-1 Classification of property; assessment rate. (a) On and after October 1, 1978,
with respect to ad valorem taxes levied by the state, and, unless otherwise provided, with
respect to ad valorem taxes levied by a county, municipality, or other taxing authority other
than the state, all taxable property shall be divided into the following classes and no other
and shall be assessed for ad valorem tax purposes at the following ratios of assessed value
to the fair and reasonable market value of such property, or, as may be provided by law, to
the current use value of such property: CLASS I. All property of utilities used in the business
of such utilities, 30 percent. CLASS II. All property not otherwise classified, 20 percent.
CLASS III. All agricultural, forest, and residential property, and historic buildings and
sites, 10 percent. CLASS IV. All private passenger automobiles and motor trucks of the type
commonly known as "pickups" or "pickup trucks" owned and operated by an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-8-1.htm - 9K - Match Info - Similar pages
34-1A-6
Section 34-1A-6 Licenses - Exceptions. The licensing and regulatory provision of this chapter
shall not apply to any of the following persons, entities, or activities: (1) The installation,
servicing, monitoring, or responding to an alarm device which is installed in a motor vehicle,
aircraft, or boat. (2) The installation of an alarm system on property owned by or leased
to the installer. (3) A person or business entity who owns, installs, services, or monitors
alarm systems, CCTV systems, electronic access control systems, or mechanical locking systems,
on property owned by or leased to him or her or the business entity or, if the person or business
entity does not charge for the system or its installation, installs it for the protection
of his or her personal property located on the property of another, and does not install or
monitor the system as a normal business practice on the property of another. (4) A person
or business entity whose sale of an alarm system, CCTV system,...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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4-3-11
Section 4-3-11 Powers of authority generally. The authority shall have the following powers,
together with all powers incidental thereto or necessary to the discharge thereof in corporate
form: (1) To have succession by its corporate name for the duration of time (which may be
in perpetuity) specified in its certificate of incorporation; (2) To sue and be sued in its
own name in civil suits and actions, excepting actions in tort against the authority; (3)
To adopt and make use of a corporate seal and to alter the same at pleasure; (4) To adopt
and alter bylaws for the regulation and conduct of its affairs and business; (5) To acquire,
receive, take and hold, whether by purchase, gift, lease, devise or otherwise, property of
every description, whether real, personal or mixed, whether in one or more counties and whether
within or without the corporate limits of any authorizing subdivision, and to manage said
property, and to develop any undeveloped property owned, leased or controlled by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/4-3-11.htm - 10K - Match Info - Similar pages
32-6-233.1
Section 32-6-233.1 Unauthorized use of parking places. (a) It shall be unlawful for any person
who does not have a distinctive special long-term access or long-term disability access license
plate or placard or temporary disability placard as provided in Section 32-6-231, or who is
not transporting a passenger who has a distinctive special long-term access or long-term disability
access license plate or placard or temporary disability placard as provided in Section 32-6-231,
to park a motor vehicle in a parking place designated for individuals with disabilities at
any place of public accommodation, any business or legal entity engaged in interstate commerce
or which is subject to any federal or state laws requiring access by individuals with disabilities,
any amusement facility or resort or any other place to which the general public is invited
or solicited, even though located on private property. Upon conviction, notwithstanding any
other penalty provision which may be authorized or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-233.1.htm - 6K - Match Info - Similar pages
34-5A-3
Section 34-5A-3 Composition of board; compensation; meetings; rules and fees; investigations;
Alabama Behavior Analyst Licensing Board Fund. (a) The Alabama Behavior Analyst Licensing
Board is established within the Department of Mental Health, Division of Developmental Disabilities.
The board shall consist of seven members, including four licensed behavior analysts, one licensed
psychologist in the state, one parent or legal guardian of a person being treated for a behavior
disorder, or a person who has received services from a licensed behavior analyst, and one
public member, who, except for the initial members, shall be appointed by the Governor, as
provided in subsection (b). The membership of the board shall be inclusive and reflect the
racial, gender, geographic, urban/rural, and economic diversity of the state. Each member
shall serve a three-year term, with initial terms being staggered so that one member serves
an initial term of one year, three members serve initial terms of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-5A-3.htm - 6K - Match Info - Similar pages
11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
4-3-47
Section 4-3-47 Powers of authority generally. The authority shall have the following powers,
together with all powers incidental thereto or necessary to the discharge thereof in corporate
form: (1) To have succession by its corporate name for the duration of time (which may be
in perpetuity) specified in its certificate of incorporation; (2) To sue and be sued in its
own name in civil actions, excepting actions in tort against the authority; (3) To adopt and
make use of a corporate seal and to alter the same at pleasure; (4) To adopt and alter bylaws
for the regulation and conduct of its affairs and business; (5) To acquire, receive, take
and hold, whether by purchase, option to purchase, gift, lease, devise or otherwise, property
of every description, whether real, personal or mixed, whether in one or more counties and
whether within or without the corporate limits of any authorizing subdivision, and to manage
said property and to develop any property and to sell, exchange, lease or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/4-3-47.htm - 16K - Match Info - Similar pages
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