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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;...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
9-14C-1
Section 9-14C-1 Legislative findings. (a) The Legislature finds that the land now known as
Red Mountain Greenway and Recreational Area, the principal iron ore mining location for the
Birmingham steel industry, contains a number of nationally significant historic mining sites,
is critical to connecting a 64-mile network of trails and greenways within Greater Birmingham,
and is suitable for the development of athletic complexes that could serve the entire region
and state. (b) It is further found that the preservation of the land known as Red Mountain
Greenway and Recreational Area would place Birmingham first in the nation in the total acreage
of green and open space per capita and would provide for alternative transportation routes
for the citizens of the region. (c) It is hereby declared to be the policy of the state to
promote open space for physical activity in order to promote better health and combat obesity,
including recreational space, and to preserve, restore, maintain, and...
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9-14C-10
Section 9-14C-10 Operation of site. (a) The commission shall operate or provide for the operation
of the greenway, recreational area, or historic site hereby provided for, and any appurtenances
thereto, in a manner as to facilitate its use and exhibition to the public either with or
without a charge. If the commission decides that a charge is appropriate, then the commission
shall fix and provide for the collection of the charge or charges as it deems appropriate
for admission to the greenway, recreational area, or historic site and for the use, viewing
of, or other enjoyment of exhibits and other facilities appurtenant to the site. (b) The commission
may enter into agreements with any civic organization, lay group, business or industrial organization,
professional organization, nonprofit organization, or governmental organization relative to
the general management of the site. The commission may accept gratuitous services from individuals,
organizations, and governmental entities and...
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36-21-49
Section 36-21-49 Agreements and cooperation by law enforcement agencies. Each law enforcement
agency in the state is hereby authorized to make agreements and arrangements for cooperation
and mutual assistance in law enforcement work with the commission and with each other. (Acts
1971, No. 1981, p. 3224, §11.)...
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41-9-299
Section 41-9-299 Enforcement of division. All law enforcement agencies and officers, state
and local, shall assist the commission in the enforcement of this division. (Act 99-595, p.
1364, §10.)...
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9-14C-13
Section 9-14C-13 Cooperative agreements and assistance. The commission may offer technical
or financial assistance and enter into cooperative agreements with other greenway, public
open space, recreational area, educational, or related mining and steel industrial preservation
projects in Alabama as funds are available. (Act 2006-542, p. 1256, §13.)...
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41-9-625
Section 41-9-625 Collection of biometric identifiers by law enforcement and correctional agencies;
procedure for elimination and removal of information. (a) All persons in this state in charge
of law enforcement and correctional agencies shall obtain biometric identifiers, which may
include fingerprints, photographs, palm prints, retina scans, or other identifiers specified
by the FBI, according to the biometric identification system at ALEA and the rules established
by the commission of all persons arrested or taken into custody as fugitives from justice,
and of all unidentified human corpses in their jurisdictions. All biometric identifiers collected
according to this section shall be provided to ALEA according to the rules of the commission.
(b) If any person arrested or taken into custody is subsequently released without charge or
cleared of the offense through criminal justice proceedings, the disposition shall be reported
by all state, county, and municipal criminal justice...
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40-2-10
Section 40-2-10 Appointment of law enforcement officers; powers and duties. The Commissioner
of the Department of Revenue may designate and appoint qualifying employees or agents of the
Department of Revenue as law enforcement officers as defined by the Alabama Rules of Criminal
Procedure. (1) Qualifying employees or agents designated as peace officers shall be appointed
by the Commissioner of the Department of Revenue provided that they have complied with the
requirements set forth by the Alabama Peace Officers' Standards and Training Commission. (2)
Law enforcement officers of the Department of Revenue shall investigate the commission or
suspected commission of tax evasion, tax fraud, and other matters administered by the Department
of Revenue including the enforcement and administration of tobacco tax, gasoline tax, and
tax on motor fuels or any substitute thereof, licensing and registration of motor vehicles,
and violations of Title 13A, Title 32, and this title. Revenue law...
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41-27-7.1
Section 41-27-7.1 Powers, duties, etc., of legacy agencies. Any and all authority, power, duties,
or other responsibilities contained in any law or rule relating to any legacy agency as provided
in this chapter shall be applicable to, and under the authority and power of, the Alabama
State Law Enforcement Agency and the Secretary of Law Enforcement. Any reference in any law
or rule to a legacy agency or a subdivision of a legacy agency is deemed a reference to the
Alabama State Law Enforcement Agency. (Act 2016-151, §2(a).)...
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