|
SB20
164265-1:n:01/22/2015:LLR/tj LRS2015-246 SB20 By Senator Ward RFD Finance and Taxation Education
Rd 1 02-FEB-16 SYNOPSIS: Under existing law, the state imposes sales and use taxes upon certain
persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four
percent of the gross proceeds of the sale or consumption of various types of tangible personal
property. The state also imposes a sales tax on the operation of places of amusement or entertainment.
Counties and municipalities impose various additional sales and use taxes. Certain entities
are exempted from state, county, or local sales and use taxes. This bill would exempt Mitchell's
Place, Inc., from any state, county, and municipal sales and use taxes. A BILL TO BE ENTITLED
AN ACT To exempt Mitchell's Place, Inc., from the payment of all state, county, and municipal
sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Mitchell's Place,
Inc., is exempted from paying or collecting...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB20.htm - 1K - Match Info - Similar pages
SB178
173421-1:n:02/04/2016:JMH/th LRS2016-98 SB178 By Senator Marsh RFD Transportation and Energy
Rd 1 09-FEB-16 SYNOPSIS: This bill would authorize the operation of autonomous motor vehicles
on the public roads of the state and would require that each make and model of autonomous
vehicle be tested and approved for use before being operated on a public road by anyone other
than a licensed tester. This bill would provide that the Alabama State Law Enforcement Agency
(ALEA) would license all persons authorized to test autonomous vehicles. This bill would specify
criteria for testing of autonomous technology on the roads of the state. This bill would require
each autonomous vehicle operated on the public roads to carry insurance. This bill would authorize
ALEA to create a new endorsement on the driver's license and specify additional testing requirements
for persons authorized to operate approved autonomous vehicles. A BILL TO BE ENTITLED AN ACT
To authorize the operation of autonomous motor...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB178.htm - 12K - Match Info - Similar pages
HB289
173439-3:n:02/22/2016:LLR/mfc LRS2016-410R2 HB289 By Representative Daniels RFD Commerce and
Small Business Rd 1 24-FEB-16 SYNOPSIS: Under existing law, the Department of Revenue is authorized
to enter into agreements with counties and municipalities to collect and administer local
sales, use, rental, and lodging taxes. To recover its costs, the department is authorized
to charge a municipality a maximum of two percent of the revenue collected and a county a
maximum of five percent of the revenue collected. This bill would prohibit the Department
of Revenue from charging a local governmental entity for which it provides collection and
administration for a tax levy of the entity for the cost of filing, payment processing, and
remittance services for any tax authorized to be filed under the ONE SPOT system of the department
and would define collection and administrative services for those purposes. The bill would
also reduce the maximum percentage the department could charge a county to...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/HB289.htm - 35K - Match Info - Similar pages
SB183
173672-1:n:02/09/2016:LFO-RR*/bdl SB183 By Senators Melson, Orr and Pittman RFD Finance and
Taxation General Fund Rd 1 09-FEB-16 SYNOPSIS: This bill will allow the department to calculate
the interest due to taxpayers on refunds beginning thirty days from the date the refund petition
and supporting documentation is received by the department. A BILL TO BE ENTITLED AN ACT To
amend Section 40-1-44, Code of Alabama 1975, and to calculate the interest due to taxpayers
on refunds beginning thirty days from the date the refund petition and supporting documentation
is received by the department. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section
40-1-44, Code of Alabama, 1975 is amended to read as follows: §40-1-44. "(a) Interest
shall be added as provided herein to any tax or other amount due the department which is not
paid by the due date. Interest on any delinquency shall be charged from the due date of the
tax, except (1) interest on delinquent license taxes levied under...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB183.htm - 4K - Match Info - Similar pages
SB202
171463-1:n:08/17/2015:JET*/th LRS2015-2668 SB202 By Senators Coleman-Madison, Beasley, Singleton,
Pittman, Figures and Sanders RFD Finance and Taxation Education Rd 1 11-FEB-16 SYNOPSIS: Under
current law, each entity, subject to the Alabama corporate income tax, is required to file
a separate return and calculate the income tax on its separately accounted for taxable income,
regardless whether the entity is part of a larger business that consists of an affiliated
group of entities. This filing method allows large corporate taxpayers to take advantage of
tax planning options to shift income to other entities within the affiliated group located
in tax favorable states. Most large corporate businesses consist of a parent corporation and
a number of corporate subsidiaries. This bill would amend the corporate income tax law to
require the operations of all related entities, involved in a unitary business, file one corporate
income tax return on a combined basis, known as combined...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB202.htm - 63K - Match Info - Similar pages
SB402
SB402 ENGROSSED By Senator Melson A BILL TO BE ENTITLED AN ACT To provide for the registration
and regulation of certain individual tax preparers; to provide for registration exemptions;
to prohibit individuals not registered from conducting tax preparation services; to provide
penalties for violations; and to create the Alabama Taxpayer Protection and Assistance Act
Advisory Council for the purpose of determining acceptable examinations, continuing education
requirements, and certifications. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1.
This act shall be known and may be cited as the "Alabama Taxpayer Protection and Assistance
Act." Section 2. The Alabama Taxpayer Protection and Assistance Act is enacted to protect
consumers by establishing a registration program to ensure that qualified individuals provide
individual tax preparation services. Section 3. When used in this act, the following terms
shall have the following meanings: (1) CONSUMER. Any natural person who,...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB402.htm - 11K - Match Info - Similar pages
SB85
172840-1:n:01/08/2015:LFO-HP/bdl SB85 By Senator Orr RFD Finance and Taxation General Fund
Rd 1 02-FEB-16 SYNOPSIS: Under existing law, if a Class III property qualified for assessment
based on its current use value is sold or disposed of and is converted within two years to
a property no longer qualified for assessment based on its current use value, a tax assessor
is to compute additional ad valorem taxes for the three preceding ad valorem tax years upon
conversion using either the sales price or the fair and reasonable market value, whichever
is greater. This bill would remove the levy of the additional state ad valorem taxes computed
for the three preceding ad valorem tax years upon conversion on landowners receiving economic
incentives granted by the state and authorized through a state project agreement or state
contract. This bill would allow any county or municipal governments, by election of the respective
county or municipality, to also waive the levy of the additional local...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB85.htm - 5K - Match Info - Similar pages
HB307
174587-1:n:02/24/2016:LFO - KF/bdl HB307 By Representatives Knight, Moore (M), Rogers, Forte,
Lawrence, Coleman, Drummond, McClammy, Holmes (A), England, Warren, Scott and Hall RFD Ways
and Means Education Rd 1 24-FEB-16 SYNOPSIS: This bill would propose an amendment to the Constitution
of Alabama of 1901, to repeal all provisions of law which allow the deduction of federal income
taxes by individual taxpayers subject to state income tax, including specifically Amendment
225 of the Constitution of Alabama of 1901, now appearing as Section 211.04 of the Official
Recompilation of the Constitution of Alabama of 1901, as amended; and to exempt sales of food
and over-the-counter drugs from state sales tax. A BILL TO BE ENTITLED AN ACT To propose an
amendment to the Constitution of Alabama of 1901, to repeal all provisions of law which allow
the deduction of federal income taxes by individual taxpayers subject to state income tax,
including specifically Amendment 225 of the Constitution of...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/HB307.htm - 5K - Match Info - Similar pages
SB260
SB260 By Senators Scofield, Livingston, Waggoner, Reed, Whatley, Melson, Stutts, Dial, Holley,
Ward, Marsh and Beasley ENROLLED, An Act, To propose an amendment to the Constitution of Alabama
of 1901, to prohibit any monies from the State Parks Fund, the Parks Revolving Fund, or any
fund receiving revenues currently deposited in the State Parks Fund or the Parks Revolving
Fund, and any monies currently designated under law for use by the state parks system from
being transferred to any other public account, fund or entity or used for any purpose other
than the support, upkeep, and maintenance of the state parks system; and to propose an amendment
to Amendment 617 of the Constitution of Alabama of 1901, now appearing as Section 213.32 of
the Official Recompilation of the Constitution of Alabama of 1901, as amended; to provide
exceptions to the requirement that all state park system land and facilities be exclusively
and solely operated and maintained by the Department of Conservation...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB260.htm - 13K - Match Info - Similar pages
HB169
Rep(s). By Representative Fincher HB169 ENROLLED, An Act, To amend Section 40-9B-5, Code of
Alabama 1975, relating to the abatement of taxes by a municipality or a public industrial
authority; to further provide for the conditions for a municipality or a municipal public
industrial authority to abate a county tax. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section
1. Section 40-9B-5, Code of Alabama 1975, is amended to read as follows: §40-9B-5. "(a)
Subject to the geographical or jurisdictional or other limitations specified in subsections
(b), (c), and (d), the governing body of a municipality, a county, or a public industrial
authority may grant abatements of all of the taxes allowed to be abated under Section 40-9B-4
with respect to private use industrial property. "(b)(1) The abatements authorized
to be granted pursuant to subsection (a) for construction related transaction taxes and for
ad valorem taxes for a period not to exceed 10 years may be granted: "a. By the governing...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/HB169.htm - 6K - Match Info - Similar pages
|