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Whenever a corporation or a limited liability entity organized under the laws of this state is dissolved, terminated, liquidated, or otherwise wound-up, by an agreement or notice of the stockholders or owners of the limited liability entity filed in the office of the judge of probate of the county wherein the corporation or limited liability entity was organized, the judge of probate shall at once give notice to the department and Secretary of State of the dissolution event, with the name of the taxpayer and the date of dissolution, termination, liquidation, or other winding-up. When a dissolution of a corporation or limited liability entity organized under the laws of this state takes place by judgment of a court, upon the filing of a complaint under the laws of this state by the creditors, stockholders, the owners of the limited liability entity, or others, the clerk of the court shall at once notify the department and Secretary of State of such dissolution, termination, liquidation, or other winding-up. In any case where petitions are filed in any court by the creditors, stockholders, owners of the limited liability entity, or others for the dissolution, termination, liquidation, or other winding-up of the entity in case of insolvency of the taxpayer, the clerk of the court shall give notice of the civil action to the department so that the department may file a petition in the case in the court for the purpose of collecting any unpaid privilege tax owing by the taxpayer.
(a) A person who is younger than 17 years of age commits an offense if the person operates a motor vehicle on a public road or highway, a street or alley in a municipality, or a public beach in violation of any traffic law of this state, including:
(1) Chapter 502, other than Section 502.282 or 502.412;
(2) Chapter 521, other than an offense under Section 521.457;
(3) Subtitle C, 1 other than an offense punishable by imprisonment or by confinement in jail under Section 550.021, 550.022, 550.024, or 550.025;
(4) Chapter 601;
(5) Chapter 621;
(6) Chapter 661; and
(7) Chapter 681.
(b) In this section, “beach” means a beach bordering on the Gulf of Mexico that extends inland from the line of mean low tide to the natural line of vegetation bordering on the seaward shore of the Gulf of Mexico, or the larger contiguous area to which the public has acquired a right of use or easement to or over by prescription, dedication, or estoppel, or has retained a right by virtue of continuous right in the public since time immemorial as recognized by law or custom.
(c) An offense under this section is punishable by the fine or other sanction, other than confinement or imprisonment, authorized by statute for violation of the traffic law listed under Subsection (a) that is the basis of the prosecution under this section.
Cite this article: FindLaw.com - Alabama Code Title 40. Revenue and Taxation § 40-14A-27 - last updated January 01, 2019 | https://codes.findlaw.com/al/title-40-revenue-and-taxation/al-code-sect-40-14a-27.html
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