reglab/housing_qa huggingface dataset:
AL Code § 45-33-240.26 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 33 - Hale County.|Article 24 - Taxation.|Part 1 - Tax Assessor, Tax Collector, and Revnue Commissioner.|Division 2 - Consolidated Office.|Section 45-33-240.26 - Abolition of Offices.

Section 45-33-240.26Abolition of offices. The officers of Tax Assessor and Tax Collector of Hale County are hereby abolished effective on the first day of the term to which he or she is elected, or on such earlier date as is prescribed in Section 45–33–240.20 if vacancy occurs in either the office of tax assessor or tax collector. (Act 83-696, p. 1136, §7.)
AL Code § 45-33-240.27 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 33 - Hale County.|Article 24 - Taxation.|Part 1 - Tax Assessor, Tax Collector, and Revnue Commissioner.|Division 2 - Consolidated Office.|Section 45-33-240.27 - Purpose of Subpart.

Section 45-33-240.27Purpose of subpart. It is the purpose of this subpart to conserve revenue and promote the public convenience in Hale County by consolidating the offices of tax assessor and tax collector of such county into one county office. (Act 83-696, p. 1136, §8.)
AL Code § 45-33-240.28 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 33 - Hale County.|Article 24 - Taxation.|Part 1 - Tax Assessor, Tax Collector, and Revnue Commissioner.|Division 2 - Consolidated Office.|Section 45-33-240.28 - Vacancies in Office.

Section 45-33-240.28Vacancies in office. If the office of tax assessor or tax collector should become vacant between the time of ratification of this subpart by the electors of Hale County and the expiration of the term of office of either the tax assessor or tax collector, this subpart shall become effective immediately. (Act 83-696, p. 1136, §13.)
AL Code § 45-33-242 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 33 - Hale County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco.|Division 1 - 1991 Tax.|Section 45-33-242 - Levy of Tax.

Section 45-33-242Levy of tax. (a) The Hale County Commission is authorized to levy upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes certain tobacco products in Hale County, a county privilege, license, or excise tax of five cents ($0.05) on each package of cigarettes made of tobacco or any substitute therefor. (b) The privilege, license, or excise tax levied by this subpart shall be in addition to all other taxes provided by law. Provided, however, when the license tax levied under this subpart is paid by a wholesaler or retailer of cigarettes, the payment shall be sufficient for the taxes levied by this subpart, the intent being that the license tax is to be paid only once on each package of cigarettes. (Act 91-783, p. 170, §1; Act 92-566, p. 1178, §1.)
AL Code § 45-33-242.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 33 - Hale County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco.|Division 1 - 1991 Tax.|Section 45-33-242.01 - Tax to Be Added to Sales Price of Cigarettes; Enforcement.

Section 45-33-242.01Tax to be added to sales price of cigarettes; enforcement.  (a) Upon September 20, 1991, the county commission is authorized to levy on every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Hale County any cigarettes shall add the amount of the license or privilege tax levied and assessed herein to the price of the cigarettes, it being the purpose and intent of this provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, who sells or stores or receives for the purpose of distributing the cigarettes, acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the cigarettes. (b) It shall be the duty of the County Commission of Hale County to enforce this subpart. Upon its imposing the tax herein provided for, the Hale County Commission, its members or agents, shall have the right to examine the books, reports, and accounts of every dealer, storer, or distributor engaged in the business for which the tax is herein levied, and to make any and all rules and regulations necessary and proper for the collection of such tax. Provided, that upon resolution by the Hale County Commission, the State Department of Revenue is hereby authorized and directed to collect all such county tobacco taxes now or hereafter levied by the county under this subpart, and further, the resolution shall be received and accepted by the State Department of Revenue at least two months prior to the effective date of the collection and administration of the tax or taxes by the Department of Revenue as set by the Hale County Commission. (c) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Hale County in the business for which the tax is hereby levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided or to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be guilty of a misdemeanor, and upon conviction, shall be fined not more than one hundred dollars ($100) or imprisoned in the county jail for not more than 60 days, or by both such fine and imprisonment. Each act in violation of this section shall constitute a separate offense. (Act 91-783, p. 170, §2.)
AL Code § 45-33-242.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 33 - Hale County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco.|Division 1 - 1991 Tax.|Section 45-33-242.02 - Tobacco Stamps.

Section 45-33-242.02Tobacco stamps. The tax hereby authorized to be levied shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40–25–1 to Section 40–25–28, inclusive. The State Department of Revenue, if directed and authorized by the Hale County Commission to collect and administer the county privilege, license, or excise taxes levied herein, for as long as directed by the county commission, shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such tax that it has relative to the preparation and sale of stamps under those sections and may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax hereby levied that it does relative to the collection of that tax. In the event the required stamps are not available for the purpose of affixing to tobacco product packages and containers, authority is hereby granted for the utilization of a monthly reporting system approved by the Department of Revenue, and adopted through the promulgation of administrative regulations by the department, as evidence of the taxes herein levied. (Act 91-783, p. 170, §3.)
AL Code § 45-33-242.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 33 - Hale County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco.|Division 1 - 1991 Tax.|Section 45-33-242.03 - Rules and Regulations.

Section 45-33-242.03Rules and regulations. The State Department of Revenue, if directed and authorized by resolution of the Hale County Commission to collect and administer the county privilege, license, or excise tax herein levied, for as long as directed by the county commission, is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this subpart. All such rules and regulations duly promulgated shall have the force and effect of law. (Act 91-783, p. 170, §4.)
AL Code § 45-33-242.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 33 - Hale County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco.|Division 1 - 1991 Tax.|Section 45-33-242.04 - Application of Laws, Rules, and Regulations.

Section 45-33-242.04Application of laws, rules, and regulations. All laws, rules, and regulations of the State Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40–25–1 to Section 40–25–28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this subpart as fully as if set out herein. (Act 91-783, p. 170, §5.)
AL Code § 45-33-242.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 33 - Hale County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco.|Division 1 - 1991 Tax.|Section 45-33-242.05 - Disposition of Funds.

Section 45-33-242.05Disposition of funds. The proceeds of the tax levied herein, less the actual costs of collection not to exceed 10 percent shall be paid by the State Department of Revenue to the county general fund on a monthly basis to be expended by the Hale County Commission for general county purposes. (Act 91-783, p. 170, §6.)
AL Code § 45-33-242.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 33 - Hale County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco.|Division 1 - 1991 Tax.|Section 45-33-242.06 - Construction and Application.

Section 45-33-242.06Construction and application. (a) None of the provisions of this subpart shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution. (b) This subpart shall not be construed to apply to cigarettes stored by a wholesale dealer for the purpose of resale or reshipment outside of such counties which are actually resold or reshipped. (Act 91-783, p. 170, §7.)
AL Code § 45-33-242.30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 33 - Hale County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco.|Division 2 - 1999 Tax.|Section 45-33-242.30 - Levy of Tax.

Section 45-33-242.30Levy of tax. (a) Upon adoption of a resolution by the Hale County Commission, the commission may impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Hale County, a county privilege, license, or excise tax in the following amounts; (1) Seven cents ($0.07) for each package of cigarettes made of tobacco or any substitute therefor. (2) Seven cents ($0.07) for each cigar of any description made of tobacco or any substitute therefor, including the cigarette sized or near cigarette sized cigars. (3) Seven cents ($0.07) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette. (4) Seven cents ($0.07) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner suitable for chewing only and not suitable for smoking as described in subdivision (3). (5) Seven cents ($0.07) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor. (6) Seven cents ($0.07) for each package of tobacco paper, both gummed and ungummed. (b) The privilege, license, or excise tax shall be in addition to all other taxes imposed by law and shall be collected in the same manner as other taxes on tobacco, except that when the license tax required by this subpart has been paid by a wholesaler or seller of the products, that payment shall be sufficient. The legislative intent is that the tax shall be paid only once on each package of cigarettes, chewing tobacco, snuff, cigars of every description, and smoking tobacco of every description, and for each package of tobacco paper, whether gummed or ungummed. (Act 99-235, p. 302, §1.)
AL Code § 45-33-242.31 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 33 - Hale County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco.|Division 2 - 1999 Tax.|Section 45-33-242.31 - Tax to Added to Sale Price of Tobacco Products.

Section 45-33-242.31Tax to added to sale price of tobacco products. Every person, firm, corporation, club, or association that sells, stores, or receives for the purpose of selling or storing in Hale County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the amount of the license or privilege tax levied and assessed to the price of the cigarettes, cigars, snuff, and smoking tobacco products. It is the purpose and intent of this section that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, that sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, and smoking tobacco products, acting merely as an agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes, cigars, snuff, and smoking tobacco products, on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the cigarettes, cigars, snuff, and smoking tobacco products. (Act 99-235, p. 302, §2.)
AL Code § 45-33-242.32 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 33 - Hale County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco.|Division 2 - 1999 Tax.|Section 45-33-242.32 - Violations; Collection; Tobacco Stamps; Rules and Regulations.

Section 45-33-242.32Violations; collection; tobacco stamps; rules and regulations. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Hale County for which the tax is levied to fail or continuing in the business in Hale County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (1) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Hale County Tax Collector shall collect all taxes levied pursuant to this subpart at the same time and in the same manner as state sales and use taxes are collected. (2) The tax levied herein shall be paid by affixing stamps that are required for the payment of the tax imposed by Sections 40–25–1 to 40–25–28, inclusive. (3) The department shall have the same duties relative to the preparation and sale of stamps to evidence the payment of the tax that it has relative to the preparation and sale of stamps under Sections 40–25–1 to 40–25–28, inclusive. The department may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax levied that it does relative to the collection of that tax, as long as it is authorized and directed to do so under the resolution adopted by the commission. (4) In accordance with subsection (q) of Section 40–25–2, in the event the aforementioned tobacco stamps are not available for affixing to tobacco products packages and containers, or by the authority of a duly promulgated regulation eliminating the requirement of affixing county tobacco stamps, the Commissioner of the Department of Revenue may require a monthly report in lieu of stamps to report the amount of tax due. The monthly report shall be in a form approved by the commissioner and adopted by the department under the Alabama Administrative Procedure Act, Chapter 22 of Title 41. (5) The department may promulgate and enforce rules and regulations to effectuate the purposes of this subpart. All rules and regulations duly promulgated shall have the same force and effect of law. (Act 99-235, p. 302, §3.)
AL Code § 45-33-242.33 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 33 - Hale County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco.|Division 2 - 1999 Tax.|Section 45-33-242.33 - Application of Laws, Rules, and Regulations.

Section 45-33-242.33Application of laws, rules, and regulations. All laws, rules, and regulations of the department relating to the manner and time of payment of the tax levied by Sections 40–25–1 to 40–25–28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this subpart as provided for in this subpart. (Act 99-235, p. 302, §4.)
AL Code § 45-33-242.34 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 33 - Hale County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco.|Division 2 - 1999 Tax.|Section 45-33-242.34 - Disposition of Funds.

Section 45-33-242.34Disposition of funds. The proceeds from the tax authorized, less the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner of the Department of Revenue and the Hale County Commission, shall be distributed to the Hale County General Fund to be used for the operation and maintenance of the county jail and for other county purposes. (Act 99-235, p. 302, §5.)
AL Code § 45-33-242.35 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 33 - Hale County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco.|Division 2 - 1999 Tax.|Section 45-33-242.35 - Construction and Application.

Section 45-33-242.35Construction and application. This subpart shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of the county which are actually resold or reshipped. (Act 99-235, p. 302, §6.)
AL Code § 45-34-80 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 34 - Henry County.|Article 8 - Courts.|Part 1 - Circuit Court.|Division 1 - Compensation.|Section 45-34-80 - County Salary Supplement.

Section 45-34-80County salary supplement. Each court reporter of the Twentieth Judicial Circuit shall be entitled to receive an additional annual county supplement in the amount of two thousand dollars ($2,000). The compensation shall be in addition to any compensation or allowances currently payable to the court reporters. The total compensation paid by Houston County shall not exceed seven thousand dollars ($7,000).  (Act 93-695, p. 1331, §1.)
AL Code § 45-34-80.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 34 - Henry County.|Article 8 - Courts.|Part 1 - Circuit Court.|Division 2 - Juries.|Section 45-34-80.20 - Summons; Service.

Section 45-34-80.20Summons; service. (a) Notices of the requirement of the attendance of jury service in the Circuit Court of Henry County may be served by first class mail or may be served as provided by the Alabama Rules of Civil Procedure and this code. If, in the discretion of the sheriff, the service is made by first class mail, such service shall be made as follows. It shall be the duty of the sheriff to enclose the summons in an envelope addressed to the person to be served and place all necessary postage and a return address thereon with notice to the postal authorities not to forward outside of the county. In the event the jury summons is returned to the sheriff by the post office of the United States without delivery, the summons shall be made by the sheriff returned NOT FOUND. All jury summons not returned by the post office shall be considered for all purposes as sufficient personal and legal service. The provisions of this subsection in reference to service by mail, however, shall not apply to jury summons returnable before the court instanter, but such summons shall be served only as provided by the Alabama Rules of Civil Procedure and this code. (b) In the service of summons and complaints or subpoenas requiring the attendance of witnesses in any civil, criminal, equity, or other case or proceeding in either the small claims court, district court, or circuit court, and whether civil, criminal, or juvenile, in the county, or before the grand jury of the county may be served by the sheriff or constable personally or by leaving a copy thereof at the place of residence of the witness, or the sheriff may serve the same by placing a copy thereof in the United States mail, certified, return receipt requested, enclosing the subpoena in an envelope properly stamped and addressed to the person or witness to be served. Upon service by the sheriff upon any witness or person by any one of the foregoing methods, the sheriff shall immediately mark the process executed. If the subpoena so mailed is not delivered to the address but is returned to the sheriff by the United States post office, then the sheriff shall immediately make a diligent effort to serve the subpoena either personally or by leaving a copy thereof at the place of residence of the witness. (c) Anything to the contrary notwithstanding, in subsection (b), any judge having jurisdiction of the proceeding or case, on motion of any party or on the court’s own motion, may order any particular subpoena or the subpoenas in any case or proceeding to be served personally or by leaving a copy thereof at the place of residence of the witness or person or by United States registered or certified mail. (Act 82-323, p. 435, §§1-3; Act 95-362, p. 731, §1.)
AL Code § 45-34-80.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 34 - Henry County.|Article 8 - Courts.|Part 1 - Circuit Court.|Division 3 - Proceedings.|Section 45-34-80.40 - Case Action Summaries; Minute Books.

Section 45-34-80.40Case action summaries; minute books. (a) That in the Twentieth Judicial Circuit of Alabama, all orders and decrees may be made and entered by circuit judges sitting in and for the circuit on a sheet or sheets now commonly called case action summaries and that there shall be a case action summary for each case docketed in such courts properly identified by the style of the case and a case number. (b) That after all orders and judgments have been made and entered, in any case, by the circuit judge or judges sitting in and for such circuit, the clerk of the circuit court of such circuit shall file a copy of such sheets in numerical order in well bound books labeled minute books and such judgments or orders shall have the same force and effect as minutes of the circuit court of the circuit court prior to the passage and approval of this section. (Act 85-706, p. 1160, §§1, 2.)
AL Code § 45-34-80.41 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 34 - Henry County.|Article 8 - Courts.|Part 1 - Circuit Court.|Division 3 - Proceedings.|Section 45-34-80.41 - Written Plea of Not Guilty; Waiver of Arraignment.

Section 45-34-80.41Written plea of not guilty; waiver of arraignment. (a) This section shall apply only to the Twentieth Judicial Circuit of Alabama. (b) If a defendant in a criminal case pending in a court of competent jurisdiction shall enter a written plea of not guilty at any time prior to the day of his or her arraignment, such plea shall constitute a waiver of his or her right to have an arraignment at which he or she is present in person or at which he or she is represented by an attorney. (Act 85-736, p. 1187, §§1, 2.)