reglab/statecodes huggingface dataset:
Alabama Administrative Code › Title 887 - ALABAMA TAX TRIBUNAL › Chapter 887-X-1 - General Instructions › Section 887-X-1-.4 - Hearings

Current through Register Vol. 42, No. 9, June 28, 2024
(1) An appeal
			 before the Tax Tribunal may be held in abeyance by agreement of the parties or
			 at the discretion of the Tax Tribunal Judge, or an appeal may be submitted
			 without a hearing on a joint stipulation of facts or otherwise as agreed by the
			 parties. The Tax Tribunal may also, with or without a hearing, dismiss any
			 appeal or grant appropriate relief to any party if a party fails to comply with
			 any regulation or statute governing appeals before the Tax Tribunal, or with
			 any preliminary order or opinion and preliminary order entered by the Tax
			 Tribunal. The Tax Tribunal may also decide a case without a hearing if a party
			 submits information or evidence that is, in the discretion of the Tax Tribunal
			 Judge, sufficient to warrant a final decision in the case.
(2) If a hearing is conducted in a case, the
			 Tax Tribunal Judge shall conduct the hearing substantially as follows:
(a) Open the record and receive
			 appearances.
(b) Receive testimony
			 and exhibits presented by the parties. All testimony shall be under
			 oath.
(c) Interrogate witnesses if
			 deemed necessary for a full and fair adjudication of the case.
(d) Allow direct and cross-examination of any
			 witnesses.
(e) Require the
			 submission of briefs.
(f) Continue
			 or reopen the hearing to take additional evidence as deemed necessary by the
			 Tax Tribunal Judge for a fair, efficient, and complete resolution of all
			 factual and legal issues in dispute.
Alabama Administrative Code › Title 887 - ALABAMA TAX TRIBUNAL › Chapter 887-X-1 - General Instructions › Section 887-X-1-.5 - Rules Of Evidence

Current through Register Vol. 42, No. 9, June 28, 2024
The Tax Tribunal is not bound by the rules of evidence
				applicable in civil cases in circuit court. The Tax Tribunal may, at the
				discretion of the Tax Tribunal Judge, admit any evidence, including hearsay,
				that is probative and relevant to a material fact in issue. The Tax Tribunal
				Judge also has discretion to allow sworn affidavits in lieu of testimony if, in
				the Tax Tribunal Judge's discretion, the sworn affidavit is sufficiently
				reliable to prove the fact or facts asserted. Notwithstanding the foregoing,
				the affidavit of a party to the appeal, a party's agent, employee, family
				member, or any other individual whose interests appear to be aligned with the
				party, will be admissible in lieu of testimony only upon a showing that (1) the
				affiant is unavailable due to death or then existing physical or mental illness
				or infirmity, or (2) requiring the affiant's presence at a hearing would be
				unduly burdensome and that the inability to cross examine the affiant will not
				unduly prejudice another party to the appeal. Any party that intends to submit
				a sworn affidavit in lieu of testimony must attest that the affiant is
				unavailable or that the affiant's presence would be unduly burdensome, and also
				submit a copy of the affidavit to the Tax Tribunal at least 30 days before the
				date set for the hearing. The Tax Tribunal shall provide the opposing party
				with a copy of the affidavit, and allow that party 10 days to object to the
				affidavit. If the opposing party timely objects, the Tax Tribunal Judge shall
				thereafter have discretion to allow or disallow the affidavit, or to take such
				other action as deemed appropriate under the circumstances. If deemed
				appropriate by the Tax Tribunal Judge, a sworn affidavit may be allowed without
				the affidavit being submitted for prior review, but only if, in the discretion
				of the Tax Tribunal Judge, the opposing party is not unduly or unfairly harmed
				or prejudiced by allowing the affidavit.
Author:
William L. Thompson
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2B-1
Alabama Administrative Code › Title 887 - ALABAMA TAX TRIBUNAL › Chapter 887-X-1 - General Instructions › Section 887-X-1-.6 - Orders Of The Tax Tribunal

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The Tax
			 Tribunal shall issue written decisions, which shall contain findings of fact
			 and conclusions of law.
(a) A Tax Tribunal
			 Judge may issue a preliminary order for any reason specified in Reg.
			 3(f)(1).
(b) A Tax Tribunal Judge
			 may issue an opinion and preliminary order after a hearing in the case or
			 otherwise, as deemed appropriate by the Tax Tribunal Judge. The opinion and
			 preliminary order may direct the Department to recompute the taxpayer's
			 liability or the amount of refund due, or for any party to take such action as
			 deemed appropriate by the Tax Tribunal Judge.
(c) A Tax Tribunal Judge shall issue a final
			 order in all cases. The final order may dismiss an appeal for lack of
			 jurisdiction or other cause, or grant such relief and invoke such remedies as
			 deemed necessary by the Tax Tribunal Judge for a fair and complete resolution
			 of all matters in dispute.
Alabama Administrative Code › Title 887 - ALABAMA TAX TRIBUNAL › Chapter 887-X-1 - General Instructions › Section 887-X-1-.7 - Application For Rehearing

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Any
			 party may apply for a rehearing from any final order or opinion and preliminary
			 order entered by the Tax Tribunal within 15 days from the date such order was
			 entered. The application must specify the reasons and supporting arguments why
			 such order is incorrect and should be reconsidered. The Tax Tribunal shall
			 serve a copy of a timely-filed application for rehearing on the opposing party,
			 and may allow the opposing party time to respond to the application. The Tax
			 Tribunal Judge shall thereafter, with or without a hearing, issue a final or
			 other order on rehearing, as appropriate under the circumstances.
(2) The timely filing of an application for
			 rehearing shall suspend the time for filing an appeal to circuit court. The
			 time for filing a notice of appeal to circuit court shall begin anew on the
			 date the final order on rehearing is entered.
Author:
William L. Thompson
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2B-1
Alabama Administrative Code › Title 887 - ALABAMA TAX TRIBUNAL › Chapter 887-X-1 - General Instructions › Section 887-X-1-.8 - Appeals To Circuit Court

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A
			 taxpayer, a self-administered county or municipality whose tax appeals are
			 within the jurisdiction of the Tax Tribunal, or the Department, may appeal from
			 a final or other appealable order issued by the Tax Tribunal by filing a notice
			 of appeal to the appropriate circuit court within 30 days from the date of
			 entry of the order, as follows:
(a) An appeal
			 by the Department or any self-administered county or municipality shall be
			 filed with the circuit court of the county where the taxpayer resides or has a
			 principal place of business;
(b) If
			 the taxpayer does not reside or have a principal place of business in Alabama,
			 an appeal by any party shall be filed in Montgomery County Circuit
			 Court;
(c) An appeal by the
			 taxpayer shall be filed in Montgomery County Circuit Court, or in the circuit
			 court in the county where the taxpayer resides or has a principal place of
			 business;
Alabama Administrative Code › Title 887 - ALABAMA TAX TRIBUNAL › Chapter 887-X-1 - General Instructions › Section 887-X-1-.10 - Representation Before The Tax Tribunal

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The Department shall be represented at
			 any appeal or other proceeding before the Tax Tribunal by its legal counsel,
			 assistant counsel, or special counsel acting in accordance with the authority
			 and duties imposed under Sections
			 40-2-60 through
			 40-2-66.
			 Any self-administered county or municipality that has not opted-out and
			 divested the Tax Tribunal of jurisdiction to hear its appeals shall be
			 represented at any appeal or other proceeding before the Tax Tribunal by an
			 attorney employed with or contracted for by the county or municipality, or any
			 other authorized representative or designee of the county or
			 municipality.
(2) Taxpayers or
			 other parties in an appeal or other proceeding before the Tax Tribunal may
			 represent themselves, or be represented by an authorized representative who is
			 an attorney licensed to practice in Alabama or any other state, or an attorney
			 employed by or a member or partner in an accounting or professional services
			 firm, or by a CPA or accountant licensed in Alabama or any other state, or by
			 any duly authorized officer, employee, partner or member of the taxpayer, or by
			 any other duly authorized representative.
Author:
William L. Thompson
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2B-1
Alabama Administrative Code › Title 887 - ALABAMA TAX TRIBUNAL › Chapter 887-X-1 - General Instructions › Section 887-X-1-.11 - Publication Of Orders And Pending Cases

Current through Register Vol. 42, No. 9, June 28, 2024
Final Orders and Opinion and Preliminary Orders that contain
				substantive information of public interest shall be published on the Tax
				Tribunal's website. The Tax Tribunal shall also publish on its website every
				January and July a list of all cases currently pending before the Tax Tribunal
				and the type or types of tax involved.
Author:
William L. Thompson
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2B-1
Alabama Administrative Code › Title 887 - ALABAMA TAX TRIBUNAL › Chapter 887-X-1 - General Instructions › Section 887-X-1-.12 - Constitutional Issues

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The Tax
			 Tribunal may decide the constitutionality of the Department's application of a
			 statute or regulation to a particular taxpayer or a self-administered county or
			 municipality's application of a statute, regulation, ordinance, or resolution
			 to a particular taxpayer, but shall not have the authority to declare a
			 statute, ordinance, or regulation unconstitutional on its face.
(2) If a taxpayer intends to challenge the
			 constitutionality of a statute, ordinance, regulation, or resolution, the
			 taxpayer may:
(a) File a declaratory judgment
			 action in the appropriate circuit court concerning the constitutional issue,
			 and also appeal to the Tax Tribunal on the remaining non-constitutional issues,
			 and request therein that the appeal before the Tax Tribunal should be held in
			 abeyance until the constitutional issue is finally resolved; or
(b) Appeal to the Tax Tribunal concerning the
			 non-constitutional issues, and preserve in the notice of appeal the
			 constitutional challenge until the case is appealed to circuit court;
			 or
(c) Appeal to the Tax Tribunal
			 concerning the non-constitutional issues, and simultaneously file a declaratory
			 action in circuit court concerning the constitutional challenge.
Alabama Administrative Code › Title 887 - ALABAMA TAX TRIBUNAL › Chapter 887-X-1 - General Instructions › Section 887-X-1-.13 - Stipulations

Current through Register Vol. 42, No. 9, June 28, 2024
The parties to a proceeding before the Tax Tribunal shall
				stipulate all relevant and non-privileged facts to the fullest extent
				practicable and to which complete or qualified agreement can or fairly should
				be reached.
Author:
William L. Thompson
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2B-1
Alabama Administrative Code › Title 887 - ALABAMA TAX TRIBUNAL › Chapter 887-X-1 - General Instructions › Section 887-X-1-.15 - Subpoenas

Current through Register Vol. 42, No. 9, June 28, 2024
A Tax Tribunal Judge may, on his or her own motion or at the
				written request of a party, also issue subpoenas requiring witnesses to attend
				and testify at a hearing, or subpoenas duces tecum for the production of any
				tangible evidence. The discretion to issue subpoenas or subpoenas duces tecum
				shall rest solely with the Tax Tribunal Judge. Any witness subpoenaed to
				testify or produce records, or whose deposition is taken, shall be paid by the
				requesting party the same fees and mileage as paid to individuals subpoenaed in
				a circuit court action in Alabama.
Author:
William L. Thompson
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2B-1
Alabama Administrative Code › Title 887 - ALABAMA TAX TRIBUNAL › Chapter 887-X-1 - General Instructions › Section 887-X-1-.16 - Joinder Of Persons Needed For Just Adjudication

Current through Register Vol. 42, No. 9, June 28, 2024
The Tax Tribunal Judge, on his or her own motion or at the
				request of a party, may join a person in the appeal, but only if
(1) it appears that in the person's absence,
			 complete relief cannot be accorded among those already parties in the appeal,
			 or
(2) it appears that the party
			 has an interest relating to the subject of the appeal and is so situated that
			 the disposition of the action in the person's absence may (i) as a practical
			 matter impair or impede the person's ability to protect that interest, or (ii)
			 leave any of the persons already parties to the appeal subject to a substantial
			 risk of incurring double, multiple, or otherwise inconsistent obligations by
			 reason of the claimed interest. A request for joinder shall be in writing, and
			 shall be served upon all parties to the appeal and the person or persons sought
			 to be joined.
Author:
William L. Thompson
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2B-1
Alabama Administrative Code › Title 887 - ALABAMA TAX TRIBUNAL › Chapter 887-X-1 - General Instructions › Section 887-X-1-.17 - Amicus Briefs

Current through Register Vol. 42, No. 9, June 28, 2024
An individual or entity may, with the approval of the Tax
				Tribunal Judge, submit an amicus curiae brief in a case pending before the Tax
				Tribunal.
Author:
William L. Thompson
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2B-1
Alabama Administrative Code › Title 890 - ALABAMA STATE TENURE COMMISSION › Chapter 890-X-1 - PROCEDURE AND PRACTICE › Section 890-X-1-.01 - Purpose

Current through Register Vol. 42, No. 9, June 28, 2024
The Alabama State Tenure Commission adopts the following rules and regulations governing procedure and practice, hereby rescinding all prior written rules adopted by the commission. The purpose of these rules is to facilitate the commission's effective performance of its statutory duties.
Author:
Statutory Authority:
Code of Ala. 1975
, §
										16-24-35.
Alabama Administrative Code › Title 890 - ALABAMA STATE TENURE COMMISSION › Chapter 890-X-1 - PROCEDURE AND PRACTICE › Section 890-X-1-.02 - Rules Of Order

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The teacher's representative will be allowed to argue first, followed by the board of education. The presentation of each party should be limited to thirty (30) minutes, a part of which may, at the option of the party, be reserved for rebuttal. Variances from the time prescriptions for oral argument may be granted by the commission at its discretion.
(2) A party's failure to appear before the commission on the date and at the time scheduled for the hearing will be considered a waiver of oral argument. Hearings may be rescheduled, with the consent of the chairman of the commission, upon the agreement of both parties to a continuance of the hearing.
Author:
Statutory Authority:
Code of Ala. 1975
, §
										16-24-35.
Alabama Administrative Code › Title 890 - ALABAMA STATE TENURE COMMISSION › Chapter 890-X-1 - PROCEDURE AND PRACTICE › Section 890-X-1-.03 - Transfer Appeals

Current through Register Vol. 42, No. 9, June 28, 2024
(1) In appeals taken under
Code of Ala. 1975
, §
								16-24-7, (transfer cases), nine copies of a bound record on appeal shall be delivered to the Tenure Commission at its address at P. O. Box 4177, Montgomery, Alabama, 36130, and one additional copy to the teacher by the employing board within thirty (30) days from the filing of the notice of appeal.
(2) A written brief of the teacher shall be filed with the Tenure Commission within seven (7) days of the filing of the record of the proceedings before the employing board. A written brief of the board of education shall be filed with the Tenure Commission within fourteen (14) days of the filing of the record on appeal. A copy of each party's brief shall be submitted to counsel for the opposing party within the same time provided for the filing of the brief with the commission. Briefs mailed to opposing counsel shall be by certified mail. Failure on the part of the teacher to file a brief timely will not serve to postpone the time for filing the board's brief. A brief falling due on a weekend or legal holiday will be due the following business day. Any brief which is not timely filed with the commission will not be considered.
(a) Briefs in transfer cases should, in addition to any legal arguments which counsel desire to make, specifically point out, with appropriate references to page numbers of the transcript, such evidence that the party submitting the brief considers relevant; as, for example, the presence or absence of personal or political reasons for the transfer (if such is contended), or how or how not the transfer resulted in loss of status or violation of contract (if such is contended).
Author:
Alabama Administrative Code › Title 890 - ALABAMA STATE TENURE COMMISSION › Chapter 890-X-1 - PROCEDURE AND PRACTICE › Section 890-X-1-.04 - Cancellation Appeals

Current through Register Vol. 42, No. 9, June 28, 2024
(1) In appeals taken under
Code of Ala. 1975
, §
								16-24-10, (cancellation cases), nine (9) copies of a bound record on appeal shall be delivered to the Tenure Commission at its address at P. O. Box 4177, Montgomery, Alabama, 36130, and one additional copy to the teacher by the employing board within thirty (30) days from the filing of the notice of appeal.
(2) A written brief of the teacher shall be filed with the Tenure Commission within seven (7) days of the filing of the record of the proceedings before the employing board. A written brief of the board of education shall be filed with the Tenure Commission within fourteen (14) days of the filing of the record on appeal. A copy of each party's brief shall be submitted to counsel for the opposing party within the same time provided for the filing of the brief with the commission. Briefs mailed to opposing counsel shall be by certified mail. Failure on the part of the teacher to file a brief timely will not serve to postpone the time for filing the board's brief. A brief falling due on a weekend or legal holiday will be due the following business day. Any brief which is not timely filed with the commission will not be considered.
(a) Briefs in cancellation cases should, in addition to any legal arguments which counsel desire to make, deal specifically with each of the charges set out by the board of education in its notice of proposed cancellation, pointing out with appropriate references to page numbers of the transcript, how such charge is or is not supported by the evidence. If it is contended by the teacher that the cancellation is made for personal or political reasons, briefs of both parties should point out with specificity, with appropriate reference to page numbers of the transcript, the presence or absence of evidence of such personal or political reasons.
Author:
Alabama Administrative Code › Title 890 - ALABAMA STATE TENURE COMMISSION › Chapter 890-X-1 - PROCEDURE AND PRACTICE › Section 890-X-1-.05 - Direct Appeals

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Appeals taken under
Code of Ala. 1975
, §
								16-24-37, (direct appeals), will be considered and decided by the Tenure Commission without a hearing before the commission. The board of education may file an answer to the appeal no later than fourteen (14) days after the filing of the appeal.
(2) Briefs of parties are optional.
(a) If the teacher elects to submit a brief, it shall be filed within seven (7) days of the filing of the appeal. Allegations of fact contained in the teacher's brief but not included in the appeal itself will not be considered by the commission to supplement, or substitute for, facts stated in the appeal.
(b) If the board elects to submit a brief, it shall be filed within seven (7) days of the board's answer to the teacher's appeal. A brief of the board will not be considered to supplement or substitute for an answer to the allegations of fact set out in the teacher appeal.
Author:
Alabama Administrative Code › Title 890 - ALABAMA STATE TENURE COMMISSION › Chapter 890-X-1 - PROCEDURE AND PRACTICE › Section 890-X-1-.06 - Extension Requests

Current through Register Vol. 42, No. 9, June 28, 2024
Extensions for the filing of transcripts and/or briefs may be granted where both parties agree to such an extension and notify the commission in writing of their agreement or may otherwise be granted at the discretion of the commission.
Author:
Statutory Authority:
Code of Ala. 1975
, §
										16-24-35.
Alabama Administrative Code › Title 890 - ALABAMA STATE TENURE COMMISSION › Chapter 890-X-1 - PROCEDURE AND PRACTICE › Section 890-X-1-.07 - Rehearing Appeals

Current through Register Vol. 42, No. 9, June 28, 2024
The Tenure Commission will not entertain applications for rehearing.
Author:
Statutory Authority:
Code of Ala. 1975
, §
										16-24-35.
Alabama Administrative Code › Title 890 - ALABAMA STATE TENURE COMMISSION › Chapter 890-X-1 - PROCEDURE AND PRACTICE › Section 890-X-1-.08 - Waiver Of Service

Current through Register Vol. 42, No. 9, June 28, 2024
Service of process on behalf of the commission may be waived only by the Tenure Commission's legal counsel.
Author:
Statutory Authority:
Code of Ala. 1975
, §
										16-24-35.
Alabama Administrative Code › Title 891 - ALABAMA TOURISM - FILM OFFICE › Chapter 891-X-1 - ALABAMA FILM OFFICE INCENTIVES (REPEALED) › Section 891-X-1-.01 - Scope Of Rules (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Alabama Film Office
Statutory Authority:
Code of Ala. 1975
, §§
										41-7A-40 through -48.
Alabama Administrative Code › Title 891 - ALABAMA TOURISM - FILM OFFICE › Chapter 891-X-1 - ALABAMA FILM OFFICE INCENTIVES (REPEALED) › Section 891-X-1-.02 - Definitions (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Alabama Film Office
Statutory Authority:
Code of Ala. 1975
, §§
										41-7A-40 through -48.
Alabama Administrative Code › Title 891 - ALABAMA TOURISM - FILM OFFICE › Chapter 891-X-1 - ALABAMA FILM OFFICE INCENTIVES (REPEALED) › Section 891-X-1-.03 - General Requirements (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Alabama Film Office
Statutory Authority:
Code of Ala. 1975
, §§
										41-7A-40 through -48.
Alabama Administrative Code › Title 891 - ALABAMA TOURISM - FILM OFFICE › Chapter 891-X-1 - ALABAMA FILM OFFICE INCENTIVES (REPEALED) › Section 891-X-1-.04 - Selection Of State-Certified Productions (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Alabama Film Office
Statutory Authority:
Code of Ala. 1975
, §§
										41-7A-40 through -48.
Alabama Administrative Code › Title 891 - ALABAMA TOURISM - FILM OFFICE › Chapter 891-X-1 - ALABAMA FILM OFFICE INCENTIVES (REPEALED) › Section 891-X-1-.05 - Continuing Requirements (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Alabama Film Office
Statutory Authority:
Code of Ala. 1975
, §§
										41-7A-40 through -48.
Alabama Administrative Code › Title 891 - ALABAMA TOURISM - FILM OFFICE › Chapter 891-X-1 - ALABAMA FILM OFFICE INCENTIVES (REPEALED) › Section 891-X-1-.06 - Final Incentive Audit And The Report (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Alabama Film Office
Statutory Authority:
Code of Ala. 1975
, §§
										41-7A-40 through -48.
Alabama Administrative Code › Title 891 - ALABAMA TOURISM - FILM OFFICE › Chapter 891-X-1 - ALABAMA FILM OFFICE INCENTIVES (REPEALED) › Section 891-X-1-.07 - Payment Of The Rebate And Failure To Meet Qualifications (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Alabama Film Office
Statutory Authority:
Code of Ala. 1975
, §§
										41-7A-40 through -48.
Alabama Administrative Code › Title 891 - ALABAMA TOURISM - FILM OFFICE › Chapter 891-X-1 - ALABAMA FILM OFFICE INCENTIVES (REPEALED) › Section 891-X-1-.08 - Production Expenditures (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Alabama Film Office
Statutory Authority:
Code of Ala. 1975
, §§
										41-7A-40 through -48.
Alabama Administrative Code › Title 891 - ALABAMA TOURISM - FILM OFFICE › Chapter 891-X-1 - ALABAMA FILM OFFICE INCENTIVES (REPEALED) › Section 891-X-1-.09 - Chart of Production Expenditures (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Alabama Film Office
Statutory Authority:
Code of Ala. 1975
, §§
										41-7A-40 through -48.
Alabama Administrative Code › Title 892 - STATE TREASURER'S OFFICE › Chapter 892-X-1 - GENERAL INSTRUCTIONS › Section 892-X-1-.01 - Purpose

Current through Register Vol. 42, No. 9, June 28, 2024
These rules establish general instructions for the
				administration of the Security for Alabama Funds Enhancement, or SAFE Program,
				which is encompassed in Title 41, Chapter 14A,
Code of Ala.
				1975
, as amended. These rules are approved and adopted by the SAFE
				Board of Directors and are in compliance with the Alabama Administrative
				Procedures Act. These rules are not to be considered all inclusive of the
				actions and/or responsibilities required by a QPD or Custodian under the law
				nor do they include all statutes. Readers are advised they should read all
				information contained in the law to obtain a fuller understanding of what is
				required of them under the SAFE Program
Author:
Daria S. Story, SAFE Division, Office of
				  State Treasurer
Statutory Authority:
Code of Ala.
				  1975
, §§
										41-14A-1, et seq., as
				  amended.
Alabama Administrative Code › Title 892 - STATE TREASURER'S OFFICE › Chapter 892-X-1 - GENERAL INSTRUCTIONS › Section 892-X-1-.03 - Designation As A Qualified Public Depository

Current through Register Vol. 42, No. 9, June 28, 2024
All public depositors shall place their public deposits with
				one or more QPDs. To become a QPD, a bank or savings institution must comply
				with all of the following requirements:
(1) Be organized and existing under the laws
			 of the state of Alabama, any other state of the United States, or the United
			 States.
(2) Be authorized pursuant
			 to the laws of this state or the United States to conduct, and is conducting,
			 the business of making loans and taking deposits in this state.
(3) Have deposit insurance under the
			 provision of the Federal Deposit Insurance Act, as amended,  12 U.S.C. §§
									1811  et seq.
(4)
			 Execute a Contingent Liability Agreement, Authorized Representative and
			 Signature Certification, Collateral Agreement(s) and other necessary forms
			 prescribed by the SAFE Board as detailed in the Appendix.
(5) Submit, with the documents from (4)
			 above, confirmation that minimum required collateral of eligible securities
			 with a market value of either $100,000 or required pledging level (whichever is
			 greater) has been pledged to the State Treasurer.
(6) Have received certification as a QPD from
			 the Treasurer.
Author:
Daria S. Story, SAFE Division, Office of
				  State Treasurer
Statutory Authority:
Code of Ala.
				  1975
, §§
										41-14A-2 thru
				  41-14A-6,
				  41-14A-8,
				  41-14A-9, as
				  amended.
Alabama Administrative Code › Title 892 - STATE TREASURER'S OFFICE › Chapter 892-X-1 - GENERAL INSTRUCTIONS › Section 892-X-1-.04 - Collateral Pledging Levels

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 The financial condition of each QPD shall be reviewed to determine Collateral
			 Pledging Levels for entry and continued participation in the SAFE Program. The
			 review shall be for the purposes of the SAFE Program only and shall be used
			 exclusively for the Program. The review shall include:
(a) An independent financial condition
			 evaluation from a nationally recognized service, published quarterly. Such
			 financial evaluation may be proprietary and not released as public
			 information;
(b) Other pertinent
			 information relating to the overall financial condition of the QPD.
Alabama Administrative Code › Title 892 - STATE TREASURER'S OFFICE › Chapter 892-X-1 - GENERAL INSTRUCTIONS › Section 892-X-1-.05 - Maintaining Active Status

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A
			 QPD may maintain active status in the SAFE Program without holding public
			 deposits. Active status will allow the depository to have the necessary
			 paperwork in good order to accept public deposits upon request.
(2) The Contingent Liability Agreement,
			 Collateral Agreement(s), Federal Home Loan Bank Application for Approval and
			 Agreement Regarding Use (if applicable), Required Collateral, and reporting
			 requirements shall remain in effect.
(3) Minimum collateral maintained shall be
			 $100,000 of eligible collateral.
Rule
				  892-X-1-.06, was renumbered to
				  Rule as per certification filed September 19, 2002; effective October 24,
				  2002.
Author:
Daria S. Story, SAFE Division, Office of
				  State Treasurer
Statutory Authority:
Code of Ala.
				  1975
, §§
										41-14A-6, as
				  amended.
Alabama Administrative Code › Title 892 - STATE TREASURER'S OFFICE › Chapter 892-X-1 - GENERAL INSTRUCTIONS › Section 892-X-1-.06 - Valuation Of Collateral

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 The QPD shall value its collateral, other than LOC and cash proceeds from any
			 draw on a LOC, in the following manner:
(a)
			 Use a nationally recognized source.
(b) Use market price, quality ratings, and
			 pay-down factors on or after the 25th calendar day in the reported month and
			 before the 1st calendar day of the following month.
Alabama Administrative Code › Title 892 - STATE TREASURER'S OFFICE › Chapter 892-X-1 - GENERAL INSTRUCTIONS › Section 892-X-1-.07 - Custodians

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Each custodian
			 designated by a QPD ("Custodian") shall be a bank, savings association or trust
			 company that:
(a) Is organized and existing
			 under the laws of the State of Alabama, any other state of the United States,
			 or the United States.
(b) Has
			 executed a Collateral Agreement in the format prescribed by the SAFE
			 Board.
(c) Agrees to be subject to
			 the jurisdiction of the courts of this state, or of courts of the United States
			 which are located within this state, for the purpose of any litigation
			 arising.
(d) Has been approved by
			 the Treasurer to act as a custodian.
(e) Upon request from the Treasurer, provides
			 a confirmation of securities pledged to the Treasurer by each QPD in the format
			 prescribed by the Treasurer.
(f)
			 Agrees to provide financial information to the Treasurer upon
			 request.
(g) Provides immediate
			 notification to SAFE when any pledged mortgage backed security, CMO, or similar
			 security is paid off.
(h) If a
			 trust company, agrees to the following:
1.
			 Provide a notice of good standing from its charter authority;
2. Hold and maintain $1 million in tangible
			 capital;
3. Submit regulatory
			 financial reports on a quarterly basis;
4. Submit its annual SSAE 16, or similar,
			 audit, and the results be acceptable to SAFE;
5. Notify Treasurer of any and all public
			 enforcement actions immediately.
Alabama Administrative Code › Title 892 - STATE TREASURER'S OFFICE › Chapter 892-X-1 - GENERAL INSTRUCTIONS › Section 892-X-1-.08 - Requirements Of QPDs

Current through Register Vol. 42, No. 9, June 28, 2024
In addition to other requirements specified by the SAFE
				Program, each QPD shall:
(1)
			 Administer internal and external audit review for compliance with SAFE Program
			 Rules and statues to ensure that applicable accounts maintained for public
			 entities and public officials are adequately identified as public deposits on
			 its record by name, address, and federal employer identification
			 number.
(2) Annually, prior to
			 November 1 st, provide a report as of the last
			 business day of September to each public depositor that summarizes their
			 deposit account relationship. This report shall be in addition to regular
			 statements and shall include an indication to public depositors the purpose of
			 the report and that the following accounts are designated as public deposits
			 subject to the SAFE Program. The report shall be deemed correct unless the
			 public depositor notifies the depository to the contrary within 60 calendar
			 days of receipt of the statement.
(3) Submit to the Treasurer electronically
			 via the SAFE WEB internet reporting system a monthly report.
(4) Upon request, submit to the Treasurer a
			 copy of the Consolidated Reports of Condition and Income or a copy of the
			 Thrift Financial Report, whichever is appropriate.
(5) Upon request, submit to the Treasurer its
			 Annual Report and proxy statement.
(6) Upon request, provide public deposit
			 verifications in a manner required by the Treasurer.
(7) Permit, during office hours, the
			 Treasurer to inspect, verify, and review all documents, reports, records and
			 all other financial information deemed necessary by the Treasurer to verify
			 compliance with the SAFE Program.
(8) Provide additional financial information
			 as requested by the Treasurer.
Rule
				  892-X-1-.09, was renumbered to
				  Rule as per certification filed September 19, 2002; effective October 24,
				  2002.
Author:
Daria S. Story, SAFE Division, Office of
				  State Treasurer
Statutory Authority:
Code of Ala.
				  1975
, §§
										41-14A-3,
				  41-14A-5,
				  41-14A-6,
				  41-14A-8, as amended.
Alabama Administrative Code › Title 892 - STATE TREASURER'S OFFICE › Chapter 892-X-1 - GENERAL INSTRUCTIONS › Section 892-X-1-.09 - Requirements Of Public Depositors

Current through Register Vol. 42, No. 9, June 28, 2024
In addition to other requirements specified in the SAFE
				Program, each public depositor shall:
(1) Ensure that their deposits meet the
			 definition of a public deposit and that their deposits are placed in a
			 QPD.
(2) Verify deposit account
			 information as of the last business day of September from each QPD with which
			 the public depositor maintains deposit accounts. Contact the QPD within 60
			 calendar days of receipt of the statement if the account information provided
			 is incorrect; otherwise, the information will be deemed correct. The public
			 depositor should contact the financial institution if no confirmation is
			 received.
(3) Upon notification of
			 the insolvency or default of a QPD, the public depositor shall:
(a) Submit to the Treasurer a Public Deposits
			 Claim Form and Agreement, as prescribed by the SAFE Board and detailed in the
			 Appendix, within one hundred twenty (120) calendar days after the date of the
			 official notification from the Treasurer.
(b) If requesting partial payment of a claim,
			 provide the Treasurer with written documentation justifying the need for
			 partial payment. A partial payment request may be granted to a public depositor
			 if the loss of funds is deemed critical to the immediate operations of the
			 public entity.
Alabama Administrative Code › Title 892 - STATE TREASURER'S OFFICE › Chapter 892-X-1 - GENERAL INSTRUCTIONS › Section 892-X-1-.10 - Exempt Public Deposits

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Federal law as well as Alabama law requires Alabama public housing agencies to
			 conduct cash-management operations, including the collateralizing of public
			 deposits, strictly in accordance with HUD regulations.
(2) To the extent that these controlling laws
			 and regulations supersede SAFE Law, public funds deposited by Alabama public
			 housing agencies in QPDs are exempt from reporting and collateralizing
			 requirements under the SAFE Program.
(3) Deposits of HUD monies other than the
			 housing monies referenced above would continue to be subject to the SAFE
			 Program.
Author:
Mickey Daughtry, SAFE Division, Office
				  of State Treasurer
Authority:
42 U.S.C. Section
				  1437d(a) and
				  1437h(c);
				   24 C.F.R.
				  85.20 ;
Code of Ala.
				  1975
, as amended, §§
										24-1-27(a)(8),
				  24-1-66(a)(8),
				  24-1-109,
				  24-1-34,
				  24-1-73,
				  24-1-113 (2000 Repl. Vol).
Alabama Administrative Code › Title 892 - STATE TREASURER'S OFFICE › Chapter 892-X-1 - GENERAL INSTRUCTIONS › Section 892-X-1-.11 - Public Deposit Changes Greater Than 25%

Current through Register Vol. 42, No. 9, June 28, 2024
(1) 25% Increase in Public Deposits. In
			 accordance with State Law, a QPD may not accept any public deposit during the
			 month that would increase its Net Average Daily Balance of public deposits for
			 that month by 25 percent or more over the net average daily balance of public
			 deposits reported for the previous month unless it first deposits or has on
			 deposit additional required collateral to secure such increase. The QPD must
			 notify SAFE of the pledge of additional collateral prior to the acceptance of
			 such deposit.
(2) 25% Decrease in
			 Public Deposits. QPDs that experience a deposit withdrawal during the month
			 that would decrease their Net Average Daily Deposits by 25% or more may be
			 eligible for release of excess collateral if all of the following are met:
(a) The decrease in net public deposits must
			 be 25% or higher;
(b) The 25%
			 decrease occurred in a period of seven (7) consecutive banking days or
			 less;
(c) A fully completed interim
			 monthly report is submitted.
Alabama Administrative Code › Title 892 - STATE TREASURER'S OFFICE › Chapter 892-X-1 - GENERAL INSTRUCTIONS › Section 892-X-1-.12 - Assessment Calculation

Current through Register Vol. 42, No. 9, June 28, 2024
When the Treasurer has determined that a default or insolvency
				has occurred, the loss to public depositors shall be satisfied as governed by
				Section 411-4A-9,
Code of Ala. 1975
, as amended. The
				assessment ratio calculation shall be computed to four decimal places.
Author:
Daria S. Story, SAFE Division, Office of
				State Treasurer
Rule
				  892-X-1-.11, was renumbered to
				  Rule 892-X-1-.10 as per certification
				  filed September 19, 2002; effective October 24, 2002. Original Rule
				  892-X-1-.10, Assessment
				  Calculation, was renumbered to Rule
				  892-X-1-.11, to accommodate a New
				  Rule 892-X-1-.10, Exempt Public
				  Deposits, as per certification filed January 23, 2004; effective February 27,
				  2004. Rule
				  892-X-1-.11 was renumbered to
				  Rule 892-X-1-.12 as per certification filed January 19, 2006; effective
				  February 23, 2006.
Statutory Authority:
Code of Ala.
				  1975
, §§ 411-4A-6, 411-4A-9, as amended.
Alabama Administrative Code › Title 892 - STATE TREASURER'S OFFICE › Chapter 892-X-1 - GENERAL INSTRUCTIONS › Section 892-X-1-.13 - Grounds For Involuntary Withdrawal, Suspension, Or Imposition Of Administrative Penalties

Current through Register Vol. 42, No. 9, June 28, 2024
Grounds for involuntary withdrawal, or suspension from the SAFE
				Program or imposition of administrative penalties include one or more of the
				following:
(1) Violation of any of the
			 provisions of the SAFE Program or any rule adopted by the SAFE Board.
(2) Submission of reports containing
			 inaccurate or incomplete information, or filed past the reporting deadline
			 date.
(3) Failure to pledge
			 Required Collateral at the appropriate pledging level or at the appropriate
			 time (such as, prior to accepting deposits, if applicable).
(4) Pledging unacceptable
			 collateral.
(5) Releasing or
			 transferring pledged collateral without approval by the Treasurer.
(6) Applying for the amendment or replacement
			 of any Letter of Credit without the prior written approval of the
			 Treasurer;
(7) Failure to pay an
			 administrative penalty or an assessment.
(8) Failure to allow inspection and
			 verification of any information that the Treasurer determines necessary to
			 verify compliance with the SAFE Program.
(9) Failure to furnish any agreement, report,
			 form, or other information required to be filed under the SAFE Program, or when
			 requested by the Treasurer.
(10)
			 Failure to execute or have the Custodian execute a Collateral Agreement prior
			 to using the Custodian.
(11)
			 Failure to give notification to the Treasurer of mergers, consolidations, sales
			 of assets, and similar matters.
Rule
				  892-X-1-.12, was renumbered to
				  Rule 892-X-1-.11 as per certification
				  filed September 19, 2002; effective October 24, 2002. Rule
				  892-X-1-.11 was renumbered to
				  Rule 892-X-1-.12 as per certification
				  filed January 23, 2004; effective February 27, 2004. Original Rule
				  892-X-1-.12, Administrative
				  Penalties, was repealed as per certification filed January 23, 2004; effective
				  February 27, 2004. Rule
				  892-X-1-.12 was renumbered to
				  Rule 892-X-1-.13 as per certification filed January 19, 2006; effective
				  February 23, 2006.
Author:
Daria S. Story, SAFE Division, Office of
				  State Treasurer
Statutory Authority:
Code of Ala.
				  1975
, §§
										41-14A-2,
				  41-14A-5,
				  41-14A-6,
				  41-14A-7, as amended.
Alabama Administrative Code › Title 892 - STATE TREASURER'S OFFICE › Chapter 892-X-1 - GENERAL INSTRUCTIONS › Section 892-X-1-.14 - Administrative Penalties QPD

Current through Register Vol. 42, No. 9, June 28, 2024
The following administrative penalties may be enforced upon a
				QPD in lieu of suspension or involuntary withdrawal for violation of any action
				listed in Section
				892-X-1-.13:
(1) Notice of SAFE Violation.
(a) The Notice of SAFE Violation shall have
			 the following form:
1. Issued within 5 banking
			 days of detection of infraction;
2.
			 In written form, providing details of the violation;
3. Providing that fines will be incurred if
			 the violation is not corrected, or if it is repeated within one year of QPD's
			 written response;
4. Requiring a
			 written response from the QPD within 10 banking days of the date of
			 Notice;
5. Delivered by fax notice
			 to the QPD with the original mailed.
Alabama Administrative Code › Title 892 - STATE TREASURER'S OFFICE › Chapter 892-X-1 - GENERAL INSTRUCTIONS › Section 892-X-1-.15 - Involuntary Withdrawal Or Suspension

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A QPD may be required to withdraw from
			 the SAFE Program pursuant to Section
			 892-X-1-.12"Grounds for
			 Involuntary Withdrawal or Suspension".
(2) An order of withdrawal from the Treasurer
			 shall be mailed to the QPD by registered or certified mail and shall designate
			 the effective date of withdrawal.
(3) Within the time and in the manner
			 specified in the order of withdrawal, the QPD shall provide the Treasurer a
			 written report listing the names, account numbers, account balances and
			 maturity dates, if applicable, of any public depositors.
(4) The Treasurer shall provide prompt
			 notification to each public depositor, identified on the list of public
			 deposits accounts described in paragraph (3) above, of the withdrawal of the
			 depository from the SAFE Program. Any public deposits will cease to be
			 protected after the effective date of withdrawal.
(5) The withdrawing QPD shall provide to the
			 Treasurer, when all public deposit accounts have been closed, a written
			 certification adopted by the Board of Directors that the institution no longer
			 holds any public deposits and will not receive or retain any public deposits
			 until it again becomes a QPD.
(6)
			 Early withdrawal penalties incurred by public depositors shall be the
			 responsibility of the depository.
(7) The procedures for withdrawal shall be as
			 set forth in Chapter 22 of Title 41, as amended, and in the rules of the SAFE
			 Board of Directors adopted pursuant to this section.
(8) The contingent liability of the
			 withdrawing QPD shall remain in effect for a period of twelve (12) months after
			 the certification described in paragraph (5) above has been received by the
			 Treasurer.
(9) The depository may
			 reapply for qualification after one year from the date of the order of
			 withdrawal.
(10) The Treasurer
			 shall, upon request, release pledged collateral after the effective date of
			 withdrawal and the certification described in paragraph (5) above has been
			 received by the Treasurer.
Original Rule
				  892-X-1-.13, Involuntary
				  Withdrawal or Suspension, was renumber to
				  892-X-1-.14 to accommodate New
				  Rule 892-X-1-.13, Administrative
				  Penalties - QPD as per certification filed January 23, 2004; effective February
				  27, 2004. Rule
				  892-X-1-.14 was renumbered to
				  Rule 892-X-1-.15 as per certification filed January 19, 2006; effective
				  February 23, 2006.
Author:
Daria S. Story, SAFE Division, Office of
				  State Treasurer
Statutory Authority:
Code of Ala.
				  1975
, §§
										41-14A-6 thru
				  41-14A-8, as amended.
Alabama Administrative Code › Title 892 - STATE TREASURER'S OFFICE › Chapter 892-X-1 - GENERAL INSTRUCTIONS › Section 892-X-1-.16 - Voluntary Withdrawal

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A QPD
			 may voluntarily withdraw from the SAFE program by giving written notice to the
			 Treasurer at least thirty (30) calendar days before the effective date of
			 withdrawal. Written notice shall be by resolution of the withdrawing
			 depository's Board of Directors and shall designate the effective date of
			 withdrawal.
(2) The contingent
			 liability of the withdrawing QPD shall continue for twelve (12) months after
			 the certification described in paragraph (4) below has been received.
(3) The withdrawing QPD is responsible for
			 notifying all of its public depositors that it is withdrawing from the SAFE
			 Program.
(4) The withdrawing
			 depository shall provide to the Treasurer, when all public deposit accounts
			 have been closed, a written certification adopted by the Board of Directors
			 that the institution no longer holds any public deposits and will not receive
			 or retain any public deposits until it again becomes a QPD.
(5) Penalties incurred because of early
			 withdrawal shall be the responsibility of the withdrawing QPD.
(6) The Treasurer shall, upon request,
			 release pledged collateral after the effective date of withdrawal and the
			 certification described in paragraph (4) above has been received.
Original Rule
				  892-X-1-.14 was renumber to
				  892-X-1-.15 as per certification
				  filed January 23, 2004; effective February 27, 2004. Rule
				  892-X-1-.15 was renumbered to
				  Rule 892- X-1-.16 as per certification filed January 19, 2006; effective
				  February 23, 2006.
Author:
Daria S. Story, SAFE Division, Office of
				  State Treasurer
Statutory Authority:
Code of Ala.
				  1975
, §§
										41-14A-6,
				  41-14A-8, as amended.
Alabama Administrative Code › Title 892 - STATE TREASURER'S OFFICE › Chapter 892-X-1 - GENERAL INSTRUCTIONS › Section 892-X-1-.17 - Effect Of Merger Or Acquisition

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Designation.
(a) When a non-qualified depository acquires,
			 merges, consolidates, or undertakes other similar transactions with a QPD, the
			 resulting institution automatically becomes a QPD for ninety (90) calendar days
			 and assumes the contingent liability, collateral agreement, required
			 collateral, and reporting requirements of the approved QPD.
(b) Should the resulting institution desire
			 to become a QPD, the requirements under Section
			 892-X-1-.03"Designation as a
			 QPD" shall be met for participation in the SAFE Program within ninety (90)
			 calendar days.
(c) Should the
			 resulting institution choose not to become a Qualified Public Depository,
			 procedures under Section
			 892-X-1-.14"Voluntary
			 Withdrawal" from the SAFE Program shall be followed.