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40-18-2
Section 40-18-2 Levied; persons and subjects taxable generally. (a) In addition to all other
taxes now imposed by law, there is hereby levied and imposed a tax on the taxable income,
as defined in this chapter, which tax shall be assessed, collected, and paid annually at the
rate specified herein and for each taxable year as hereinafter provided. Persons and subjects
taxable under this chapter are: (1) Every individual residing in Alabama. (2) Every corporation
domiciled in Alabama or licensed or qualified to transact business in Alabama. (3) Every corporation
doing business in Alabama or deriving income from sources within Alabama, including income
from property located in Alabama. (4) Every nonresident estate or nonresident trust receiving
income from property owned or business transacted in Alabama. (5) Every resident estate and
resident trust. (6) Every nonresident individual receiving income from property owned or business
transacted in Alabama. (b) Every natural person domiciled...
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40-25-15
Section 40-25-15 Nontaxable sales. (a) A wholesaler or jobber, as defined in Section 40-25-1
and who is duly qualified as such wholesaler or jobber under Section 40-25-16, may sell tobacco
products enumerated herein without the Alabama Revenue Stamps affixed thereto; provided, that:
Such products are sold and shipped or delivered in interstate commerce to a person outside
of this state, and such wholesaler or jobber shall have on file, for a period of three years,
subject to inspection by the department, a record of such sale, and also the original purchase
order, and a copy of the invoice therefor, and a receipt from a common carrier, contract carrier
or post office showing shipment for delivery in such other state, or, if delivered by such
dealer to the purchaser at a point outside of the State of Alabama, a receipt showing such
delivery in addition to the record, original purchase order and copy of the invoice relating
to such sale. (b) Such duly qualified wholesaler or jobber may...
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41-10-51
Section 41-10-51 Definitions. When used in this article, the following terms shall have the
following meanings, respectively, unless the context clearly indicates otherwise: (1) STATE.
The State of Alabama. (2) COUNTY. Jefferson County in this state. (3) AUTHORITY. The Southern
Products Mart Authority authorized to be incorporated under the provisions of this article.
(4) BOARD or BOARD OF DIRECTORS. The board of directors of the authority. (5) DIRECTOR OF
FINANCE. The Director of Finance of the state. (6) SECRETARY OF THE ALABAMA DEPARTMENT OF
COMMERCE. The Secretary of the Alabama Department of Commerce of the state. (7) EXECUTIVE
SECRETARY TO THE GOVERNOR. The Executive Secretary to the Governor of the state. (8) STATE
TREASURER. The Treasurer of the state. (9) STATE TREASURY. The Treasury of the state. (10)
BOND. Any bond authorized to be issued pursuant to the provisions of this article, including
a refunding bond as hereinafter authorized. (11) COUPON. Any interest coupon...
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13A-11-61.2
Section 13A-11-61.2 Possession of firearms in certain places. (a) In addition to any other
place limited or prohibited by state or federal law, a person, including a person with a permit
issued under Section 13A-11-75(a)(1) or recognized under Section 13A-11-85, may not knowingly
possess or carry a firearm in any of the following places without the express permission of
a person or entity with authority over the premises: (1) Inside the building of a police,
sheriff, or highway patrol station. (2) Inside or on the premises of a prison, jail, halfway
house, community corrections facility, or other detention facility for those who have been
charged with or convicted of a criminal or juvenile offense. (3) Inside a facility which provides
inpatient or custodial care of those with psychiatric, mental, or emotional disorders. (4)
Inside a courthouse, courthouse annex, a building in which a district attorney's office is
located, or a building in which a county commission or city council is...
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16-6D-9
Section 16-6D-9 Tax credit claims; administrative accountability; verification of requirements;
rules and procedures. (a)(1) An individual taxpayer who files a state income tax return and
is not claimed as a dependent of another taxpayer, a taxpayer subject to the corporate income
tax levied by Chapter 18 of Title 40, an Alabama S corporation as defined in Section 40-18-160,
or a Subchapter K entity as defined in Section 40-18-1 may claim a credit for a contribution
made to a scholarship granting organization. If the credit is claimed by an Alabama S corporation
or Subchapter K entity, the credit shall pass through to and may be claimed by any taxpayer
eligible to claim a credit under this subdivision who is a shareholder, partner, or member
thereof, based on the taxpayer's pro rata or distributive share, respectively, of the credit.
(2) The tax credit may be claimed by an individual taxpayer or a married couple filing jointly
in an amount equal to 100 percent of the total...
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27-58-1
Section 27-58-1 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) HEALTH BENEFIT PLAN. Any individual or group plan, employee welfare benefit
plan, policy, or contract for health care services issued, delivered, issued for delivery,
or renewed in this state by a health care insurer, health maintenance organization, accident
and sickness insurer, fraternal benefit society, nonprofit hospital service corporation, nonprofit
medical service corporation, health care service plan, or any other person, firm, corporation,
joint venture, or other similar business entity that pays for insureds or beneficiaries in
this state. The term includes, but is not limited to, entities created pursuant to Article
6 of Chapter 20 of Title 10A. A health benefit plan located or domiciled outside of the State
of Alabama is deemed to be subject to this chapter if it receives, processes, adjudicates,
pays, or denies claims for health care services submitted by or on...
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27-59-1
Section 27-59-1 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) HEALTH BENEFIT PLAN. Any individual or group plan, employee welfare benefit
plan, policy, or contract for health care services issued, delivered, issued for delivery,
or renewed in this state by a health care insurer, health maintenance organization, accident
and sickness insurer, fraternal benefit society, nonprofit hospital service corporation, nonprofit
medical service corporation, health care service plan, or any other person, firm, corporation,
joint venture, or other similar business entity that pays for insureds or beneficiaries in
this state. The term includes, but is not limited to, entities created pursuant to Article
6 of Chapter 20 of Title 10A. A health benefit plan located or domiciled outside of the State
of Alabama is deemed to be subject to this chapter if it receives, processes, adjudicates,
pays, or denies claims for health care services submitted by or on...
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27-5A-2
Section 27-5A-2 Definitions. As used in this chapter, the following terms shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) ACTUARY. A person
who is a member in good standing of the American Academy of Actuaries. (2) COMMISSIONER. The
Alabama Commissioner of Insurance. (3) CONTROLLING PERSON. Any person, firm, association,
or corporation who directly or indirectly has the power to direct or cause to be directed,
the management, control, or activities of the reinsurance intermediary. (4) INSURER. Any person,
firm, association, or corporation duly licensed in this state pursuant to the applicable provisions
of the insurance law as an insurer. (5) LICENSED PRODUCER. An insurance producer or reinsurance
intermediary licensed pursuant to the applicable provision of the insurance law. (6) QUALIFIED
U.S. FINANCIAL INSTITUTION. An institution that: a. Is organized or, in the case of a U.S.
office of a foreign banking organization, licensed,...
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30-7-2
Section 30-7-2 Minimum standards for domestic violence shelters. (a) The following minimum
standards for domestic violence centers shall be used by the Department of Economic and Community
Affairs to determine membership in the coalition or other qualified entity and eligibility
for receiving funds administered by the Department of Economic and Community Affairs. Any
domestic violence center seeking membership shall meet the following qualifications: (1) Be
a 501(c)(3) nonprofit corporation created for the purpose of operating a domestic violence
center; provided, however, it may be affiliated with a larger private organization, but must
be a distinct entity with its own corporate structure and budget. All funding and budget issues
pertaining to the operation of the domestic violence program shall be reported independently
from other activities to the coalition or other qualified entity. (2) Have as its primary
mission the provision of services to victims of domestic violence, as...
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32-7-36
Section 32-7-36 Exceptions. This chapter shall not apply with respect to any motor vehicle
owned by the United States, this state or any political subdivision of this state or any municipality
therein; nor, except for Sections 32-7-5 and 32-7-28, with respect to any motor vehicle which
is subject to the supervision and regulation of the Alabama Public Service Commission which
have filed with such commission a bond or insurance policy, the liability under which is not
less than that required of the operator of a motor vehicle under the terms of this chapter.
Any person, firm, association, or corporation licensed and engaged in the business of renting
or leasing motor vehicles to be operated on the public highways shall only be required to
furnish proof of financial ability to satisfy any judgment or judgments rendered against the
person, firm, association, or corporation in his or her or its capacity as owner of the motor
vehicles and shall not be required to furnish proof of its...
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