11-51-210
Section 11-51-210 Standard singular and multiple jurisdictional tax forms. (a) By December 31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form for the reporting and payment of municipal and county sales, use, rental, and lodgings taxes for those municipalities and counties for which the department serves as the collecting agent from time to time. (b) By December 31, 1998, a committee consisting of three representatives appointed by the Alabama League of Municipalities (ALM), who shall be municipal employees, officials, or attorneys, and three representatives appointed by the Association of County Commissions of Alabama (ACCA), who shall be county employees, officials, or attorneys, shall develop a standard multiple jurisdictional tax form and a singular jurisdictional tax form for the reporting and payment of all county and municipal sales, use, rental, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-210.htm - 8K - Match Info - Similar pages
2-3-6
Section 2-3-6 Attorney General legal advisor; duties of district attorneys. The Attorney General shall be the legal advisor of the Department of Agriculture and Industries in matters relating to the powers and duties of the commissioner and State Board of Agriculture and Industries. It shall be the duty of any district attorney, when requested by the commissioner or his duly authorized agent, to investigate, institute and prosecute all violations of the laws of the state and rules and regulations of the State Board of Agriculture and Industries, and such district attorney shall, upon the request of the commissioner, institute and prosecute all necessary actions and proceedings which the commissioner is authorized to bring to enforce the laws of the state and rules and regulations of the State Board of Agriculture and Industries. (Ag. Code 1927, §31; Code 1940, T. 2, §30.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-3-6.htm - 1K - Match Info - Similar pages
40-21-17
in case no return has been made by or on behalf of such person, firm, or corporation on or before March 1 in each year, the department may add to the assessment which it makes against such person, firm, or corporation a penalty not exceeding 10 percent of the assessment as made therefor. The assessment herein required to be made shall be completed on or before July 1, or as soon thereafter as practicable, and reported to the tax assessor of every county in which any part of said tangible personal property is taxable under the provisions of this title. The report to the tax assessor shall contain a description of all property included in the assessment, the assessed value thereof, and an apportionment of the assessed value of such property to the county, to each municipality, to each special school district, and other districts levying a district tax within said county, with the name and residence or place of business of the owner thereof and all other information necessary to enable...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-17.htm - 2K - Match Info - Similar pages
17-4-4
Section 17-4-4 Information of deaths, incompetency, and convictions to be furnished to boards of registrars; rulemaking authority. (a) In addition to all other duties now required by law, the Office of Vital Statistics of the State Department of Public Health shall furnish to the board of registrars of the county in which such district is located, once each month, a report of the death of all persons over 18 years of age who resided in such registration district. (b) In addition to all other duties now required by law, the judges of probate of the several counties of this state shall furnish to the board of registrars of their respective counties, once each month, a list of all residents of the county, 18 years of age or over, who have been declared mentally incompetent. (c) In addition to all other duties required by law, the clerks of the circuit and district courts of this state shall furnish to the board of registrars of each county, once each month, a list of all residents of that...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/17-4-4.htm - 2K - Match Info - Similar pages
40-2-15
As soon as practicable after any property assessment has been set aside by the Department of Revenue, the department shall make a revaluation and, in the same notice, set a date for hearing objections, if any are made, to the valuation so fixed, and the hearing of objections shall be held at the office of the Department of Revenue, in Montgomery, Alabama, or at the courthouse of the county in which is located the property involved in the assessment, if demanded by the taxpayer, his agent or attorney, and when such assessment shall have been completed and made final by the department it shall notify the tax assessor of each county in which such property so revalued and assessed is situated of the amount of the assessment in such county, together with a general description of the property as assessed, which the assessor must enter in the book of assessments in addition to the assessments of other real estate and personal property. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §132.)...
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22-3-2
Section 22-3-2 County boards of health - Duties generally. It shall be the duty of the county boards of health in their respective counties and subject to the supervision and control of the State Board of Health: (1) To supervise the enforcement of the health laws of the state, including all ordinances or rules and regulations of municipalities or of county boards of health or of the State Board of Health, and to supervise the enforcement of the law for the collection of vital and mortuary statistics and to adopt and promulgate, if necessary, rules and regulations for administering the health laws of the state and the rules and regulations of the State Board of Health, which rules and regulations of the county boards of health shall have the force and effect of law and shall be executed and enforced by the same bodies, officials, agents and employees as in the case of health laws; (2) To investigate, through county health officers or quarantine officers, cases or outbreaks of any of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-3-2.htm - 5K - Match Info - Similar pages
40-3-7
Section 40-3-7 Term of service and schedule of compensation of members. The annual term of service and compensation of members of the several county boards of equalization shall be on a basis of total assessed value of all taxable property, using the year 1955 as the basis, to be determined as follows: (1) In those counties in which the total assessed value of all taxable property exceeds $600,000,000 according to the tax assessor's abstract of assessments for the year, except in a county subject to subdivision (2), the members of the county boards of equalization shall serve on a full-time basis, and each associate member shall be paid at the rate of $19,425 per annum, and the chair shall be paid at the rate of $21,090 per annum, payable in monthly installments. (2)a. This subdivision shall apply to any county of this state which has a population of 600,000 or more according to the last or any subsequent federal census and in which the total assessed value of all taxable property...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-7.htm - 6K - Match Info - Similar pages
40-7-23
escaped taxation in any assessment within five years next preceding the current year, he shall list, return, and value said property for assessment for the years during which same has escaped taxation and shall also endorse on such returns the year or years for which the property has escaped taxation and, except as provided in subsection (b) hereinafter, the accrual of a penalty of 10 percent of the taxes assessed thereon for each year. (b) Any taxpayer who escaped assessment of tangible personal property for taxable years ending on or before September 30, 1988 shall not have accrued to his account the 10 percent penalty, provided: (1) He files a proper tax return and assesses such property not later than June 30, 1989; (2) He makes or agrees to be subject to an escape assessment for the tax year ending September 30, 1988; and (3) He pays the tax due on such escape assessment without any penalty not later than June 30, 1989. (c) Any taxpayer who fulfills the requirements of...
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25-5-252
Section 25-5-252 Board of directors; eligibility; length of term; vacancies; reimbursement; registered agent. The affairs of the association shall be managed by a board of directors which shall consist of nine persons appointed by the Secretary of the Department of Labor. To be eligible for appointment, a person must be an owner, employee, or agent of a member self-insurer, and should be experienced in the field. In the initial appointments, four directors shall be appointed for a two year term and five shall be appointed for a four-year term. Subsequent terms shall be for a period of four years. Vacancies on the board shall be filled for the unexpired portion of the term in the same manner. Directors shall be entitled to no compensation for their services as such, but shall be entitled to reimbursement from the association of expenses incurred in carrying out their duties. The board of directors shall designate a registered office and appoint a registered agent and shall continuously...
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45-37-243.06
Section 45-37-243.06 Records; inspection. (a) It shall be the duty of any person subject to the license tax imposed by this subpart to keep full and complete records of all purchases and of all other matters from which the correct amount of license tax to which such person is subject may be ascertained; and in the event that such person shall discontinue his or her business, he or she shall not destroy or dispose of such records until he or she shall have given the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties 30 days' notice in writing of his or her intent to destroy or dispose of such records. The failure of such person to keep such records, or his or her destruction or disposition of such records without giving such notice, shall constitute a misdemeanor. (b) Upon demand by the judge of probate, license commissioner, director of county department of revenue, or other public officer...
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