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27-2-30
Section 27-2-30 Hearings - How conducted. (a) A hearing may be held in the department at Montgomery,
Alabama, or at any other place in this state more convenient to parties and witnesses, as
the commissioner determines. The commissioner or his deputy or examiner shall preside at the
hearing and shall expedite the hearing and all procedures involved therein. (b) Hearings may
be closed to the public at the commissioner's discretion; except that a hearing shall be open
to the public if so requested in writing by any party to the hearing. (c) The commissioner
shall allow any party to the hearing to appear in person and by counsel to be present during
the giving of all evidence, to have a reasonable opportunity to inspect all documentary and
other evidence, to examine and cross-examine witnesses, to present evidence in support of
his interest, and to have subpoenas issued by the commissioner to compel attendance of witnesses
and production of evidence in his behalf. The testimony may be...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-260.htm - 8K - Match Info - Similar pages
40-9F-33
Section 40-9F-33 Limitations on tax credits; Historic Income Tax Credit Account; transfer or
assignment of tax credits. (a) The state portion of any tax credit against the tax imposed
by Chapter 18 for the taxable year in which the certified rehabilitation is placed in service,
shall be equal to 25 percent of the qualified rehabilitation expenditures for certified historic
structures. No tax credit claimed for any certified rehabilitation may exceed five million
dollars ($5,000,000) for all allowable property types except a certified historic residential
structure, and fifty thousand dollars ($50,000) for a certified historic residential structure.
(b) There is created within the Education Trust Fund a separate account named the Historic
Preservation Income Tax Credit Account. The Commissioner of Revenue shall certify to the Comptroller
the amount of income tax credits under this section and the Comptroller shall transfer into
the Historic Preservation Income Tax Credit Account only...
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41-16-120
Section 41-16-120 Powers and duties; definitions. (a) The Director of the Department of Economic
and Community Affairs shall be responsible for the distribution, transfer, or disposal of
all surplus personal property owned by the state and all right, title, interest, and equity
in the property shall be transferred to the department for such purpose. The director may
delegate to the Director of the Surplus Property Division such supervision and control of
the distribution or disposal of state owned surplus personal property. (b) As used in this
article, the following terms shall have the following meanings, respectively, unless the context
clearly indicates otherwise: (1) DIVISION. Surplus Property Division of the Department of
Economic and Community Affairs. (2) SURPLUS PROPERTY. That property declared by the property
manager of each state department, bureau, board, commission, or agency to be surplus and so
designated in writing to the director of the division. All real property owned...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-16-120.htm - 4K - Match Info - Similar pages
5-2A-24
Section 5-2A-24 Examination of small loan companies; fees. The Superintendent of Banks may
at any reasonable time cause an examination to be made of any small loan company, finance
company, and other individual or person holding any license from the State Banking Department
at the licensee's place of business of the records and transactions of such licensee to determine
compliance with the laws of Alabama. Each licensee shall pay to the State Banking Department
the actual cost of each examination, the amount of which shall be reasonably prescribed under
uniform and equitable rules and regulations promulgated by the Superintendent of Banks. All
such fees shall be paid into the special fund set up by the State Treasurer pursuant to Section
5-2A-20, and used in the supervision and examination of licensees. (Acts 1980, No. 80-444.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-2A-24.htm - 1K - Match Info - Similar pages
10A-2-15.42
Section 10A-2-15.42 Filing of verified statement with Commissioner of Revenue by foreign corporation
prior to acting as fiduciary. REPEALED IN THE 2019 REGULAR SESSION BY ACT 2019-94 EFFECTIVE
JANUARY 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Prior to the time when any foreign
corporation acts pursuant to the authority of this article in any fiduciary capacity or capacities
in this state, the foreign corporation shall file with the Commissioner of Revenue of this
state a verified statement which shall state: (1) The correct corporate name of the foreign
corporation; (2) The name of the state under the laws of which it is incorporated or if the
foreign corporation is a national banking association or other corporation organized under
the laws of the United States shall state that fact; (3) The address of its principal business
office; (4) In what fiduciary capacity, or capacities, it desires to act in the State of Alabama;
(5) That it is authorized to act in a similar...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-2-15.42.htm - 2K - Match Info - Similar pages
24-9-6
Section 24-9-6 Acquisition of tax delinquent properties. (a) The authority, at such times as
it deems to be appropriate, may submit a written request to the Land Commissioner of the Alabama
Department of Revenue for the transfer of the state's interest in certain properties to the
authority. Upon receipt of such request, the Land Commissioner shall issue a tax deed conveying
the state's interest in the property to the authority. The authority shall not be required
to pay the amount deemed to have been bid to cover delinquent taxes or any other amount in
order to obtain the tax deed. (b) (1) Delinquent property which may be transferred by the
Land Commissioner to the authority shall be limited to parcels which have been bid in for
the state pursuant to Chapter 10 of Title 40 for at least five years and the state's interest
in real property acquired pursuant to Chapter 29 of Title 40 for delinquent taxes administered
by the state and held for at least five years. (2) The Land...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/24-9-6.htm - 2K - Match Info - Similar pages
26-16-3.1
Section 26-16-3.1 Child Abuse and Neglect Prevention Board - Transfer of rights, duties, property,
etc., to Department of Child Abuse and Neglect Prevention. (a) Except as necessary to comply
with this section and Sections 26-16-2, 26-16-3, 26-16-4, and 26-16-6, the rights, duties,
property, real or personal, and all other effects existing in the name of the State Child
Abuse and Neglect Prevention Board shall be transferred to the Department of Child Abuse and
Neglect Prevention. Any reference to the state board in any existing law, contract, or other
instrument, except as otherwise provided in this section or Sections 26-16-2, 26-16-3, 26-16-4,
and 26-16-6, shall be deemed a reference to the Department of Child Abuse and Neglect Prevention.
(b) A reasonable transition period for the name change shall be allowed to permit an orderly
and cost-effective transition, relating particularly to the use of equipment, and supplies
of all letterhead, business cards, forms, and any other...
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27-12A-23
Section 27-12A-23 Confidentiality. (a) Documents and evidence provided pursuant to Section
27-12A-21 or obtained by the department in an investigation of suspected or actual insurance
fraud shall be privileged and confidential, shall not be a public record, and shall not be
subject to discovery or subpoena in a civil or criminal action. (b) Notwithstanding subsection
(a), the department may release documents and evidence obtained by the unit in an investigation
of suspected or actual insurance fraud pursuant to any of the following: (1) Administrative
or judicial bodies hearing proceedings to enforce laws administered by the department. (2)
Federal, state, or local law enforcement or regulatory agencies, including, but not limited
to, the Attorney General and the Chief Examiner of Public Accounts; the NICB; or the NAIC.
(3) At the discretion of the commissioner, a person in the transaction of the business of
insurance that is aggrieved by the insurance fraud. (c) Release of documents...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-12A-23.htm - 2K - 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...
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