20-2-190
Section 20-2-190 Penalties; sale of ephedrine, etc.; Alabama Drug Abuse Task Force. (a) Any
person who manufactures, sells, transfers, receives, or possesses a listed precursor chemical
violates this article if the person: (1) Knowingly fails to comply with the reporting requirements
of this article; (2) Knowingly makes a false statement in a report or record required by this
article or the rules adopted thereunder; (3) Is required by this article to have a listed
precursor chemical license or permit, and is a person as defined by this article, and knowingly
or deliberately fails to obtain such a license or permit. An offense under this subsection
shall constitute a Class C felony. (b) Notwithstanding the provisions of Section 20-2-188,
a person who possesses, sells, transfers, or otherwise furnishes or attempts to solicit another
or conspires to possess, sell, transfer, or otherwise furnish a listed precursor chemical
or a product containing a precursor chemical or ephedrine or...
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16-6F-6
Section 16-6F-6 Authorization of establishment; Alabama Public Charter School Commission; registration
requirements; powers and duties of authorizers. (a) Eligible authorizing entities. (1) A public
charter school shall not be established in this state unless its establishment is authorized
by this section. No governmental entity or other entity, other than an entity expressly granted
chartering authority as set forth in this section, may assume any authorizing function or
duty in any form. The following entities shall be authorizers of public charter schools: a.
A local school board, for chartering of schools within the boundaries of the school system
under its jurisdiction, pursuant to state law. b. The Alabama Public Charter School Commission,
pursuant to this section. (2) A local school board that registers as an authorizer may approve
or deny an application to form a public charter school within the boundaries of the local
school system overseen by the local school board. (3) All...
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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...
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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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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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9-2-12
Section 9-2-12 Commissioner of Conservation and Natural Resources - Promulgation of rules and
regulations for department. The Commissioner of Conservation and Natural Resources shall have
and exercise all rule-making powers of any division of the Department of Conservation and
Natural Resources subject to the provisions of Section 9-2-15. The Commissioner of Conservation
and Natural Resources shall have power and authority to establish and promulgate rules and
regulations, including amendments and repeals thereof, with respect to the manner of performance
of all functions and duties of the Department of Conservation and Natural Resources, which
rules and regulations shall be reasonably calculated to effect the expeditious and efficient
performance of such functions and duties and shall not be in conflict with applicable statutes.
The rule-making power of the Commissioner of Conservation and Natural Resources shall not
be delegated, except as otherwise expressly provided. (Acts 1939,...
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33-5-28
Section 33-5-28 Rules and regulations - Power of commissioner to promulgate. The Commissioner
of the Department of Conservation and Natural Resources shall make, adopt, promulgate, amend
and repeal all rules and regulations necessary or convenient for the carrying out of the duties
and obligations and powers conferred on the said Commissioner of the Department of Conservation
and Natural Resources by this article. Further clarifying the rule-making power of the commissioner,
he shall have power and authority to make, adopt, promulgate, amend and repeal all rules and
regulations as shall promote safety for persons and property in and connected with the use,
operation and equipment of vessels and for the carrying out of duties, obligations and powers
conferred upon the Commissioner of the Department of Conservation and Natural Resources by
this article, subject to such supervision of the Advisory Board of Conservation and Natural
Resources as set out in Section 9-2-15. (Acts 1959, No....
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9-2-5
Section 9-2-5 Commissioner of Conservation and Natural Resources - Qualifications, appointment,
term of office, oath, and bond. The Department of Conservation and Natural Resources shall
be headed by and shall be under the direction, supervision and control of an officer who shall
be known and designated as the Commissioner of Conservation and Natural Resources. The Commissioner
of Conservation and Natural Resources shall be the advisor of the Governor and the Legislature
in matters relating to the wildlife and other natural resources and the state parks and monument
and historical sites of the State of Alabama and the discovery, development, protection and
conservation thereof. He shall be responsible to the Governor for the administration of the
Department of Conservation and Natural Resources. The Commissioner of Conservation and Natural
Resources shall be appointed and shall hold office at the pleasure of the Governor. Vacancies
for any reason shall be filled in the same manner as...
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33-5-36
Section 33-5-36 Warning citations. The Commissioner of Conservation and Natural Resources is
authorized to provide by duly promulgated regulation a system for issuing warning citations
under such conditions as he may deem proper. (Acts 1959, No. 576, p. 1442, §34.)...
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9-11-195
Section 9-11-195 Destruction of unmarked baskets. All wire baskets not marked in accordance
with the provisions of Section 9-11-194 shall be destroyed upon discovery by any officer,
agent or employee of the Department of Conservation and Natural Resources. (Acts 1967, No.
287, p. 814, §5.)...
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