Alabama 2022 Regular Session

Alabama Senate Bill SB162 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		1 SB162
2		-	2 216418-3
	2	+	2 216418-2
3	3		3 By Senators Coleman-Madison, Singleton, Orr, Beasley and
4	4		4 Hatcher
5	5		5 RFD: Governmental Affairs
6	6		6 First Read: 01-FEB-22
7	7
8		-	Page 0 SB162
9		-	1 SB162
	8	+	Page 0 1 216418-2:n:01/21/2022:MM/bm LSA2022-118
10	9		2
11	10		3
12		-	4 ENROLLED, An Act,
13		-	5 Relating to the Department of Revenue; to amend
14		-	6 Section 40-2-11, Code of Alabama 1975, as amended by Act
15		-	7 2021-146, 2021 Regular Session; to allow the issuance of writs
16		-	8 of garnishment by certified or standard mail.
17		-	9 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
18		-	10 Section 1. Section 40-2-11, Code of Alabama 1975, as
19		-	11 amended by Act 2021-146, 2021 Regular Session, is amended to
20		-	12 read as follows:
21		-	13 "§40-2-11.
22		-	14 "(a)It shall be the duty of the department, and it
23		-	15 shall have the power and authority, in addition to the
24		-	16 authority now in it vested by law:
25		-	17 "(1) To have and exercise general and complete
26		-	18 supervision and control of the valuation, equalization, and
27		-	19 assessment of property, privilege, or franchise and of the
28		-	20 collection of all property, privilege, license, excise,
29		-	21 intangible, franchise, or other taxes for the state and
30		-	22 counties, and of the enforcement of the tax laws of the state,
31		-	23 and of the several county tax assessors and county tax
32		-	24 collectors, judges of probate, and each and every state and
33		-	25 county official, board, or commission charged with any duty in
34		-	Page 1 SB162
35		-	1 the enforcement of tax laws, to the end that all taxable
36		-	2 property in the state shall be assessed and taxes shall be
37		-	3 imposed and collected thereon in compliance with the law and
38		-	4 that all assessments on property, privileges, intangibles, and
39		-	5 franchises in the state shall be made in exact proportion to
40		-	6 the fair and reasonable market value thereof in substantial
41		-	7 compliance with the law.
42		-	8 "(2) To equalize, value, and assess or cause to be
43		-	9 equalized, valued, and assessed any property subject to
44		-	10 taxation, and such valuations and assessments it shall enter
45		-	11 or cause to be entered in the proper assessment book, record,
46		-	12 or minutes of the proper official, board, or tribunal; to set
47		-	13 aside all assessments so entered in any assessment book,
48		-	14 record, or minutes within any time before the end of the
49		-	15 assessment year and, after 10 days' notice given the taxpayer,
50		-	16 which notice shall be given by certified or registered mail,
51		-	17 return receipt demanded, of the time and place of hearing,
52		-	18 revalue and reassess the property and cause such revaluation
53		-	19 and reassessment to be entered in the proper assessment book,
54		-	20 record, or minutes in lieu of the original valuation and
55		-	21 assessment; provided, that no reassessment or revaluation
56		-	22 shall be made of any particular assessment from which an
57		-	23 appeal is then pending, or if the valuation of the property
58		-	24 for that year has been fixed on appeal by the circuit court or
59		-	25 Supreme Court; provided further, that parties may appeal from
60		-	Page 2 SB162
61		-	1 such revaluation and assessment to the circuit court within
62		-	2 like time and in like manner as from the valuation and
63		-	3 assessment as fixed by the board of equalization.
64		-	4 "(3) To confer with, advise, and direct the several
65		-	5 county tax assessors, county tax collectors, judges of
66		-	6 probate, boards, or commissions and every state and county
67		-	7 official charged with the assessment and collection of taxes
68		-	8 as to their duties under the laws of this state.
69		-	9 "(4) To direct actions to be instituted by the
70		-	10 Attorney General, district attorneys, or attorneys especially
71		-	11 employed for such purposes, with the approval of the Attorney
72		-	12 General for the collection of any taxes or penalties due the
73		-	13 state or any county, or to compel any officer or taxpayer to
74		-	14 comply with the provisions of the tax laws; to direct actions,
75		-	15 prosecutions, and proceedings to be instituted to enforce the
76		-	16 laws of this state relating to taxes, penalties, forfeitures,
77		-	17 and liabilities, and for the punishment of any public officers
78		-	18 or any person or any officer or agent of any corporation,
79		-	19 company, or association, trustee, or receiver for failure or
80		-	20 neglect to comply with the provisions of the tax laws, and to
81		-	21 cause complaints, informations, actions, or prosecutions to be
82		-	22 made or instituted against any tax assessor, tax collector,
83		-	23 judge of probate, or other public official for the removal of
84		-	24 such officers for official misconduct or neglect of duty and
85		-	25 to further direct actions as may become necessary to obtain an
86		-	Page 3 SB162
87		-	1 order from a circuit court enjoining or restraining a taxpayer
88		-	2 from continuing in business in Alabama whenever such taxpayer
89		-	3 fails to collect, account for, and/or pay over any trust fund
90		-	4 tax imposed by Sections 40-17-220, 40-17-325, 40-18-71,
91		-	5 40-21-82, 40-21-102, 40-21-121, 40-23-2, 40-23-61, 40-23-193,
92		-	6 40-26-1, or any other local sales, use, and gross receipts
93		-	7 taxes collected by the department. Such actions and
94		-	8 proceedings may be instituted in the circuit court of any
95		-	9 county in which the taxpayer resides or does business, or in
96		-	10 the Circuit Court of Montgomery County, Alabama, and shall
97		-	11 remain in effect until such time as the taxpayer has come into
98		-	12 full compliance with the tax laws.
99		-	13 "(5) To require district attorneys and the Attorney
100		-	14 General of the state to commence and prosecute, within the
101		-	15 respective jurisdictions or spheres of official duty of the
102		-	16 officers, actions, proceedings, and prosecutions for
103		-	17 penalties, forfeitures, impeachments, and punishments for
104		-	18 violations of the tax laws of the state, to enter into
105		-	19 agreements with district attorneys and the Attorney General of
106		-	20 the state to reimburse those offices for reasonable fees or
107		-	21 costs of actions, proceedings, and prosecutions, and to fund
108		-	22 the reimbursements, in whole or in part, from penalties
109		-	23 assessed and collected pursuant to Section 40-2A-11.
110		-	24 "(6) To require any public official in the state to
111		-	25 report information as to valuation, equalization, and
112		-	Page 4 SB162
113		-	1 assessment of property, privileges, franchises or intangibles,
114		-	2 gross receipts, collections of taxes, receipts from licenses
115		-	3 and other sources, methods of taxation, values or franchises,
116		-	4 or intangible property, or assets subject to taxation, and
117		-	5 such other information as may be needful in the work of the
118		-	6 Department of Revenue in such forms and upon such blanks as
119		-	7 the department may prescribe and furnish.
120		-	8 "(7)a. To require individuals, partnerships,
121		-	9 associations, corporations, trustees, and receivers, and the
122		-	10 agents, officers, and employees thereof, to furnish
123		-	11 information concerning their capital, funded or otherwise,
124		-	12 gross receipts, net profits or income, excess profits, current
125		-	13 assets and liabilities, values of franchises, intangibles,
126		-	14 value of property, earnings, operating and other expenses,
127		-	15 bonds, deeds, conduct of business, and all other facts,
128		-	16 records, books, papers, documents, and other information of
129		-	17 any kind demanded which may be needful in order to enable the
130		-	18 department to ascertain the value and relative burden to be
131		-	19 borne by every kind of property in this state and to ascertain
132		-	20 the proper amount of license, privilege, excise, corporation,
133		-	21 franchise, income, or ad valorem taxes.
134		-	22 "b. To require reporting of retail sales and
135		-	23 customer notification, within constitutional limitations, when
136		-	24 the seller does not collect sales, use, or simplified sellers
137		-	Page 5 SB162
138		-	1 use tax on Alabama sales transactions, and to provide for
139		-	2 penalties pursuant to Section 40-2A-11.
140		-	3 "c. To require reporting of rental transactions of
141		-	4 tangible personal property as defined in Section 40-12-220,
142		-	5 when the property is classified as Class II or Class IV
143		-	6 property under Section 40-8-1, by persons facilitating the
144		-	7 transactions and to require notifications to the lessor when
145		-	8 the lessor has not furnished evidence that it has acquired a
146		-	9 license as required under Section 40-12-221, and to provide
147		-	10 for penalties pursuant to Section 40-2A-11.
148		-	11 "(8) To cause the deposition of witnesses residing
149		-	12 within or without the state to be taken upon such notice to
150		-	13 the interested party, if any, as the department may prescribe,
151		-	14 in like manner as depositions of witnesses are taken in
152		-	15 actions pending in circuit court, in any matter which the
153		-	16 department has authority to investigate and determine. The
154		-	17 depositions shall be taken upon a commission issued by the
155		-	18 Department of Revenue, or the secretary thereof, in the name
156		-	19 of the department, and returnable to the department.
157		-	20 "(9) To visit, by the commissioner or by duly
158		-	21 authorized agents, the several counties in the state for the
159		-	22 purpose of investigating the work and methods of county tax
160		-	23 assessors, tax collectors, judges of probate, or other
161		-	24 officers or boards charged with the duty of administering the
162		-	25 tax laws of the state; to examine carefully into all cases
163		-	Page 6 SB162
164		-	1 where evasions or violations of the tax laws are alleged,
165		-	2 complained of, or discovered, and to ascertain wherein
166		-	3 existing laws are defective or are improperly or negligently
167		-	4 administered and to report the result of the investigation and
168		-	5 the facts ascertained to the Governor from time to time when
169		-	6 required by the Governor.
170		-	7 "(10) To investigate the tax system of other states;
171		-	8 to thoroughly inform itself upon the subject of taxation and
172		-	9 of the progress made in other states and counties in improving
173		-	10 their tax system, to formulate and recommend such legislation
174		-	11 as may be deemed expedient to prevent evasion of existing tax
175		-	12 laws and to secure just and equal taxation and improvements in
176		-	13 the system of taxation in this state.
177		-	14 "(11) To consult and confer with the Governor upon
178		-	15 the subject of taxation and the administration of the laws and
179		-	16 progress of the work of the department, and to furnish to the
180		-	17 Governor from time to time such information as the Governor
181		-	18 may require.
182		-	19 "(12) To transmit to the Governor, 30 days before
183		-	20 the meeting of the Legislature, a written report showing all
184		-	21 the taxable property in the state and the value of the same,
185		-	22 in tabulated form, with recommendations for improvements in
186		-	23 the system of taxation in the state, together with suggestions
187		-	24 of such measures as the department may formulate for the
188		-	25 consideration of the Legislature in regard thereto.
189		-	Page 7 SB162
190		-	1 "(13) To, for good reason shown and entered on the
191		-	2 minutes of the department, do either of the following:
192		-	3 "a. Extend the time for filing any report or written
193		-	4 statement required to be filed with the department.
194		-	5 "b. Temporarily waive the motor fuel importer,
195		-	6 exporter, or transporter licensing requirements under Section
196		-	7 40-17-332, during a state of emergency or disaster. A waiver
197		-	8 authorized by this subdivision shall be effective only for
198		-	9 persons importing, exporting, or transporting motor fuel to
199		-	10 areas within a state or territory of the United States for
200		-	11 which the President of the United States or the governor of
201		-	12 that state or territory has declared a state of emergency or
202		-	13 disaster, and only where the import, export, or transport
203		-	14 takes place during the time the declaration is in effect. A
204		-	15 temporary waiver of the motor fuel importer, exporter, or
205		-	16 transporter licensing requirements under this subdivision
206		-	17 shall not be construed to permit any waiver of any additional
207		-	18 requirements or payment of any taxes due under the Alabama
208		-	19 Terminal Excise Tax.
209		-	20 "c. Temporarily waive the requirements associated
210		-	21 with the International Registration Plan under Section 32-6-56
211		-	22 and the International Fuel Tax Agreement under Section
212		-	23 40-17-272, during a state of emergency or disaster. A waiver
213		-	24 authorized by this subdivision shall be effective only for
214		-	25 motor vehicles engaged in interstate disaster relief efforts
215		-	Page 8 SB162
216		-	1 traveling to areas within a state or territory of the United
217		-	2 States for which the President of the United States or
218		-	3 Governor of that state or territory has declared a state of
219		-	4 emergency or disaster, and only when the travel takes place
220		-	5 during the time the declaration is in effect. A temporary
221		-	6 waiver of the requirements under the International
222		-	7 Registration Plan or International Fuel Tax Agreement under
223		-	8 this subdivision shall not be construed to allow a motor
224		-	9 vehicle to operate in the State of Alabama without valid
225		-	10 registration and insurance from its base state, nor allow any
226		-	11 motor vehicle to exceed weight limits posted for bridges and
227		-	12 like structures, or relieve any vehicle or the carrier, owner,
228		-	13 or driver of any vehicle from compliance with any other
229		-	14 restrictions, statutes, orders, or other legal requirements.
230		-	15 "(14) To inspect and examine at all reasonable
231		-	16 business hours any books, documents, records, or papers kept
232		-	17 by any person, firm, corporation, trustee, or receiver.
233		-	18 "(15) To make all assessments of taxes or penalties
234		-	19 which it is authorized to enforce or collect and report the
235		-	20 same to the Attorney General.
236		-	21 "(16) To issue executions and writs of garnishment
237		-	22 by certified or standard mail on any final assessment or
238		-	23 judgment made or rendered by the department; or to issue
239		-	24 executions or writs of garnishment directed to any sheriff of
240		-	25 Alabama, on any final assessment or judgment made or rendered
241		-	Page 9 SB162
242		-	1 by it the department, and upon such executions the sheriff
	11	+	4
	12	+	5
	13	+	6
	14	+	7
	15	+	8 SYNOPSIS: Under existing law, the Department of
	16	+	9 Revenue is required to issue executions and writs
	17	+	10 of garnishment by service of any sheriff of
	18	+	11 Alabama.
	19	+	12 This bill would allow the Department of
	20	+	13 Revenue the option to issue writs of garnishment
	21	+	14 through certified or standard mail if service by
	22	+	15 sheriff is not selected.
	23	+	16
	24	+	17 A BILL
	25	+	18 TO BE ENTITLED
	26	+	19 AN ACT
	27	+	20
	28	+	21 Relating to the Department of Revenue; to amend
	29	+	22 Section 40-2-11, Code of Alabama 1975, as amended by Act
	30	+	23 2021-146, 2021 Regular Session; to allow the issuance of writs
	31	+	24 of garnishment by certified or standard mail.
	32	+	25 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
	33	+	Page 1 1 Section 1. Section 40-2-11, Code of Alabama 1975, as
	34	+	2 amended by Act 2021-146, 2021 Regular Session, is amended to
	35	+	3 read as follows:
	36	+	4 "§40-2-11.
	37	+	5 "(a)It shall be the duty of the department, and it
	38	+	6 shall have the power and authority, in addition to the
	39	+	7 authority now in it vested by law:
	40	+	8 "(1) To have and exercise general and complete
	41	+	9 supervision and control of the valuation, equalization, and
	42	+	10 assessment of property, privilege, or franchise and of the
	43	+	11 collection of all property, privilege, license, excise,
	44	+	12 intangible, franchise, or other taxes for the state and
	45	+	13 counties, and of the enforcement of the tax laws of the state,
	46	+	14 and of the several county tax assessors and county tax
	47	+	15 collectors, judges of probate, and each and every state and
	48	+	16 county official, board, or commission charged with any duty in
	49	+	17 the enforcement of tax laws, to the end that all taxable
	50	+	18 property in the state shall be assessed and taxes shall be
	51	+	19 imposed and collected thereon in compliance with the law and
	52	+	20 that all assessments on property, privileges, intangibles, and
	53	+	21 franchises in the state shall be made in exact proportion to
	54	+	22 the fair and reasonable market value thereof in substantial
	55	+	23 compliance with the law.
	56	+	24 "(2) To equalize, value, and assess or cause to be
	57	+	25 equalized, valued, and assessed any property subject to
	58	+	26 taxation, and such valuations and assessments it shall enter
	59	+	27 or cause to be entered in the proper assessment book, record,
	60	+	Page 2 1 or minutes of the proper official, board, or tribunal; to set
	61	+	2 aside all assessments so entered in any assessment book,
	62	+	3 record, or minutes within any time before the end of the
	63	+	4 assessment year and, after 10 days' notice given the taxpayer,
	64	+	5 which notice shall be given by certified or registered mail,
	65	+	6 return receipt demanded, of the time and place of hearing,
	66	+	7 revalue and reassess the property and cause such revaluation
	67	+	8 and reassessment to be entered in the proper assessment book,
	68	+	9 record, or minutes in lieu of the original valuation and
	69	+	10 assessment; provided, that no reassessment or revaluation
	70	+	11 shall be made of any particular assessment from which an
	71	+	12 appeal is then pending, or if the valuation of the property
	72	+	13 for that year has been fixed on appeal by the circuit court or
	73	+	14 Supreme Court; provided further, that parties may appeal from
	74	+	15 such revaluation and assessment to the circuit court within
	75	+	16 like time and in like manner as from the valuation and
	76	+	17 assessment as fixed by the board of equalization.
	77	+	18 "(3) To confer with, advise, and direct the several
	78	+	19 county tax assessors, county tax collectors, judges of
	79	+	20 probate, boards, or commissions and every state and county
	80	+	21 official charged with the assessment and collection of taxes
	81	+	22 as to their duties under the laws of this state.
	82	+	23 "(4) To direct actions to be instituted by the
	83	+	24 Attorney General, district attorneys, or attorneys especially
	84	+	25 employed for such purposes, with the approval of the Attorney
	85	+	26 General for the collection of any taxes or penalties due the
	86	+	27 state or any county, or to compel any officer or taxpayer to
	87	+	Page 3 1 comply with the provisions of the tax laws; to direct actions,
	88	+	2 prosecutions, and proceedings to be instituted to enforce the
	89	+	3 laws of this state relating to taxes, penalties, forfeitures,
	90	+	4 and liabilities, and for the punishment of any public officers
	91	+	5 or any person or any officer or agent of any corporation,
	92	+	6 company, or association, trustee, or receiver for failure or
	93	+	7 neglect to comply with the provisions of the tax laws, and to
	94	+	8 cause complaints, informations, actions, or prosecutions to be
	95	+	9 made or instituted against any tax assessor, tax collector,
	96	+	10 judge of probate, or other public official for the removal of
	97	+	11 such officers for official misconduct or neglect of duty and
	98	+	12 to further direct actions as may become necessary to obtain an
	99	+	13 order from a circuit court enjoining or restraining a taxpayer
	100	+	14 from continuing in business in Alabama whenever such taxpayer
	101	+	15 fails to collect, account for, and/or pay over any trust fund
	102	+	16 tax imposed by Sections 40-17-220, 40-17-325, 40-18-71,
	103	+	17 40-21-82, 40-21-102, 40-21-121, 40-23-2, 40-23-61, 40-23-193,
	104	+	18 40-26-1, or any other local sales, use, and gross receipts
	105	+	19 taxes collected by the department. Such actions and
	106	+	20 proceedings may be instituted in the circuit court of any
	107	+	21 county in which the taxpayer resides or does business, or in
	108	+	22 the Circuit Court of Montgomery County, Alabama, and shall
	109	+	23 remain in effect until such time as the taxpayer has come into
	110	+	24 full compliance with the tax laws.
	111	+	25 "(5) To require district attorneys and the Attorney
	112	+	26 General of the state to commence and prosecute, within the
	113	+	27 respective jurisdictions or spheres of official duty of the
	114	+	Page 4 1 officers, actions, proceedings, and prosecutions for
	115	+	2 penalties, forfeitures, impeachments, and punishments for
	116	+	3 violations of the tax laws of the state, to enter into
	117	+	4 agreements with district attorneys and the Attorney General of
	118	+	5 the state to reimburse those offices for reasonable fees or
	119	+	6 costs of actions, proceedings, and prosecutions, and to fund
	120	+	7 the reimbursements, in whole or in part, from penalties
	121	+	8 assessed and collected pursuant to Section 40-2A-11.
	122	+	9 "(6) To require any public official in the state to
	123	+	10 report information as to valuation, equalization, and
	124	+	11 assessment of property, privileges, franchises or intangibles,
	125	+	12 gross receipts, collections of taxes, receipts from licenses
	126	+	13 and other sources, methods of taxation, values or franchises,
	127	+	14 or intangible property, or assets subject to taxation, and
	128	+	15 such other information as may be needful in the work of the
	129	+	16 Department of Revenue in such forms and upon such blanks as
	130	+	17 the department may prescribe and furnish.
	131	+	18 "(7)a. To require individuals, partnerships,
	132	+	19 associations, corporations, trustees, and receivers, and the
	133	+	20 agents, officers, and employees thereof, to furnish
	134	+	21 information concerning their capital, funded or otherwise,
	135	+	22 gross receipts, net profits or income, excess profits, current
	136	+	23 assets and liabilities, values of franchises, intangibles,
	137	+	24 value of property, earnings, operating and other expenses,
	138	+	25 bonds, deeds, conduct of business, and all other facts,
	139	+	26 records, books, papers, documents, and other information of
	140	+	27 any kind demanded which may be needful in order to enable the
	141	+	Page 5 1 department to ascertain the value and relative burden to be
	142	+	2 borne by every kind of property in this state and to ascertain
	143	+	3 the proper amount of license, privilege, excise, corporation,
	144	+	4 franchise, income, or ad valorem taxes.
	145	+	5 "b. To require reporting of retail sales and
	146	+	6 customer notification, within constitutional limitations, when
	147	+	7 the seller does not collect sales, use, or simplified sellers
	148	+	8 use tax on Alabama sales transactions, and to provide for
	149	+	9 penalties pursuant to Section 40-2A-11.
	150	+	10 "c. To require reporting of rental transactions of
	151	+	11 tangible personal property as defined in Section 40-12-220,
	152	+	12 when the property is classified as Class II or Class IV
	153	+	13 property under Section 40-8-1, by persons facilitating the
	154	+	14 transactions and to require notifications to the lessor when
	155	+	15 the lessor has not furnished evidence that it has acquired a
	156	+	16 license as required under Section 40-12-221, and to provide
	157	+	17 for penalties pursuant to Section 40-2A-11.
	158	+	18 "(8) To cause the deposition of witnesses residing
	159	+	19 within or without the state to be taken upon such notice to
	160	+	20 the interested party, if any, as the department may prescribe,
	161	+	21 in like manner as depositions of witnesses are taken in
	162	+	22 actions pending in circuit court, in any matter which the
	163	+	23 department has authority to investigate and determine. The
	164	+	24 depositions shall be taken upon a commission issued by the
	165	+	25 Department of Revenue, or the secretary thereof, in the name
	166	+	26 of the department, and returnable to the department.
	167	+	Page 6 1 "(9) To visit, by the commissioner or by duly
	168	+	2 authorized agents, the several counties in the state for the
	169	+	3 purpose of investigating the work and methods of county tax
	170	+	4 assessors, tax collectors, judges of probate, or other
	171	+	5 officers or boards charged with the duty of administering the
	172	+	6 tax laws of the state; to examine carefully into all cases
	173	+	7 where evasions or violations of the tax laws are alleged,
	174	+	8 complained of, or discovered, and to ascertain wherein
	175	+	9 existing laws are defective or are improperly or negligently
	176	+	10 administered and to report the result of the investigation and
	177	+	11 the facts ascertained to the Governor from time to time when
	178	+	12 required by the Governor.
	179	+	13 "(10) To investigate the tax system of other states;
	180	+	14 to thoroughly inform itself upon the subject of taxation and
	181	+	15 of the progress made in other states and counties in improving
	182	+	16 their tax system, to formulate and recommend such legislation
	183	+	17 as may be deemed expedient to prevent evasion of existing tax
	184	+	18 laws and to secure just and equal taxation and improvements in
	185	+	19 the system of taxation in this state.
	186	+	20 "(11) To consult and confer with the Governor upon
	187	+	21 the subject of taxation and the administration of the laws and
	188	+	22 progress of the work of the department, and to furnish to the
	189	+	23 Governor from time to time such information as the Governor
	190	+	24 may require.
	191	+	25 "(12) To transmit to the Governor, 30 days before
	192	+	26 the meeting of the Legislature, a written report showing all
	193	+	27 the taxable property in the state and the value of the same,
	194	+	Page 7 1 in tabulated form, with recommendations for improvements in
	195	+	2 the system of taxation in the state, together with suggestions
	196	+	3 of such measures as the department may formulate for the
	197	+	4 consideration of the Legislature in regard thereto.
	198	+	5 "(13) To, for good reason shown and entered on the
	199	+	6 minutes of the department, do either of the following:
	200	+	7 "a. Extend the time for filing any report or written
	201	+	8 statement required to be filed with the department.
	202	+	9 "b. Temporarily waive the motor fuel importer,
	203	+	10 exporter, or transporter licensing requirements under Section
	204	+	11 40-17-332, during a state of emergency or disaster. A waiver
	205	+	12 authorized by this subdivision shall be effective only for
	206	+	13 persons importing, exporting, or transporting motor fuel to
	207	+	14 areas within a state or territory of the United States for
	208	+	15 which the President of the United States or the governor of
	209	+	16 that state or territory has declared a state of emergency or
	210	+	17 disaster, and only where the import, export, or transport
	211	+	18 takes place during the time the declaration is in effect. A
	212	+	19 temporary waiver of the motor fuel importer, exporter, or
	213	+	20 transporter licensing requirements under this subdivision
	214	+	21 shall not be construed to permit any waiver of any additional
	215	+	22 requirements or payment of any taxes due under the Alabama
	216	+	23 Terminal Excise Tax.
	217	+	24 "c. Temporarily waive the requirements associated
	218	+	25 with the International Registration Plan under Section 32-6-56
	219	+	26 and the International Fuel Tax Agreement under Section
	220	+	27 40-17-272, during a state of emergency or disaster. A waiver
	221	+	Page 8 1 authorized by this subdivision shall be effective only for
	222	+	2 motor vehicles engaged in interstate disaster relief efforts
	223	+	3 traveling to areas within a state or territory of the United
	224	+	4 States for which the President of the United States or
	225	+	5 Governor of that state or territory has declared a state of
	226	+	6 emergency or disaster, and only when the travel takes place
	227	+	7 during the time the declaration is in effect. A temporary
	228	+	8 waiver of the requirements under the International
	229	+	9 Registration Plan or International Fuel Tax Agreement under
	230	+	10 this subdivision shall not be construed to allow a motor
	231	+	11 vehicle to operate in the State of Alabama without valid
	232	+	12 registration and insurance from its base state, nor allow any
	233	+	13 motor vehicle to exceed weight limits posted for bridges and
	234	+	14 like structures, or relieve any vehicle or the carrier, owner,
	235	+	15 or driver of any vehicle from compliance with any other
	236	+	16 restrictions, statutes, orders, or other legal requirements.
	237	+	17 "(14) To inspect and examine at all reasonable
	238	+	18 business hours any books, documents, records, or papers kept
	239	+	19 by any person, firm, corporation, trustee, or receiver.
	240	+	20 "(15) To make all assessments of taxes or penalties
	241	+	21 which it is authorized to enforce or collect and report the
	242	+	22 same to the Attorney General.
	243	+	23 "(16) To issue executions and writs of garnishment
	244	+	24 by certified or standard mail on any final assessment or
	245	+	25 judgment made or rendered by the department; or to issue
	246	+	26 executions or writs of garnishment directed to any sheriff of
	247	+	27 Alabama, on any final assessment or judgment made or rendered
	248	+	Page 9 1 by it the department, and upon such executions the sheriff
243	249		2 shall proceed as in cases issued out of the circuit court and
244	250		3 shall make return thereof to it the department within 60 days
245	251		4 after the receipt thereof.
246	252		5 "(17) To perform such other duties as are or may be
247	253		6 imposed on it by law.
248	254		7 "(b) The department may adopt rules for the
249	255		8 implementation and administration of this section."
250	256		9 Section 2. This act shall become effective
251	257		10 immediately following its passage and approval by the
252	258		11 Governor, or its otherwise becoming law.
253		-	Page 10 SB162
254		-	1
255		-	2
256		-	3
257		-	4
258		-	President and Presiding Officer of the Senate
259		-
260		-	5
261		-	6 Speaker of the House of Representatives
262		-	SB1627
263		-	8 Senate 09-FEB-22
264		-	9 I hereby certify that the within Act originated in and passed
265		-	10 the Senate.
266		-	11
267		-	12 Patrick Harris,
268		-	13 Secretary.
269		-	14
270		-	15
271		-	16
272		-	17 House of Representatives
273		-	18 Passed: 15-MAR-22
274		-	19
275		-	20
276		-	21 By: Senator Coleman-Madison
277		-	Page 11
	259	+	Page 10