|
40-18-15
Section 40-18-15 Deductions for individuals generally. (a) No deduction shall be allowed for
any losses, expenses, or interest deferred or disallowed pursuant to 26 U.S.C. § 267 or for
any cost required to be capitalized in accordance with 26 U.S.C. § 263A; otherwise, there
shall be allowed as deductions: (1) All ordinary and necessary expenses paid or incurred during
the taxable year in carrying on any trade or business, as determined in accordance with 26
U.S.C. § 162. (2) Interest paid or accrued within the taxable year on indebtedness, limited
to the amount allowable as an interest deduction for federal income tax purposes in the corresponding
tax year or period pursuant to the provisions of 26 U.S.C. §§ 163, 264, and 265. (3) The
following taxes paid or accrued within the taxable year: a. Income taxes, Federal Insurance
Contribution Act taxes, taxes on self-employment income and estate and gift taxes imposed
by authority of the United States or any possession of the United...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-15.htm - 18K - Match Info - Similar pages
8-39-2
Section 8-39-2 Definitions. For purposes of this chapter, the following terms shall have the
following meanings: (1) ASSISTIVE DEVICE. a. Any device, that costs five thousand dollars
($5,000) or more, including a demonstrator that a consumer purchases or accepts transfer of
in this state which is used for a major life activity. The term is limited to the following:
1. Manual wheelchairs, motorized wheelchairs, motorized scooters, and other aids that enhance
the mobility of an individual. 2. Voice synthesized computer modules, optical scanners, talking
software, Braille printers, and other devices that enhance the ability of a sight impaired
individual to communicate. b. The term does not include hearing aids, telephone communication
devices for the deaf, assistive listening devices, or other aids that enhance the ability
of an individual to hear. (2) ASSISTIVE DEVICE DEALER. A person who is in the business of
selling assistive devices. (3) ASSISTIVE DEVICE LESSOR. A person who leases...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-39-2.htm - 2K - Match Info - Similar pages
10A-8A-9.01
Section 10A-8A-9.01 Definitions. Notwithstanding Section 10A-1-1.03, as used in this article,
unless the context otherwise requires, the following terms mean: (1) "Constituent organization"
means an organization that is party to a merger under this article. (2) "Constituent
partnership" means a constituent organization that is a partnership. (3) "Converted
organization" means the organization into which a converting organization converts pursuant
to this article. (4) "Converting organization" means an organization that converts
into another organization pursuant to this article. (5) "Converting partnership"
means a converting organization that is a partnership. (6) "Governing statute" of
an organization means the statute that governs the organization's internal affairs. (7) "Organization"
means a partnership, including a limited liability partnership; limited partnership, including
a limited liability limited partnership; limited liability company; business trust; corporation;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-8A-9.01.htm - 3K - Match Info - Similar pages
22-55-1
Section 22-55-1 Enactment of compact; terms. The Interstate Compact on Mental Health is hereby
enacted into law and entered into by this state with all other states legally joining therein
in the form substantially as follows: INTERSTATE COMPACT ON MENTAL HEALTH The contracting
states solemnly agree that: Article I The party states find that the proper and expeditious
treatment of the mentally ill and mentally deficient can be facilitated by cooperative action
to the benefit of the patients, their families and society as a whole. Further, the party
states find the necessity of and desirability for furnishing such care and treatment bear
no primary relation to the residence or citizenship of the patient but that, on the contrary,
the controlling factors of community safety and humanitarianism require that facilities and
services be made available for all who are in need of them. Consequently, it is the purpose
of this compact and of the party states to provide the necessary legal basis...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-55-1.htm - 16K - Match Info - Similar pages
27-2B-2
Section 27-2B-2 Definitions. As used in this chapter, these terms shall have the following
meanings: (1) ADJUSTED RBC REPORT. An RBC report which has been adjusted by the commissioner
in accordance with subsection (e) of Section 27-2B-3. (2) CORRECTIVE ORDER. An order issued
by the commissioner specifying corrective actions which the commissioner has determined are
required. (3) DOMESTIC INSURER. Any insurer domiciled in this state. (4) FOREIGN INSURER.
Any insurer which is licensed to do business in this state but not domiciled in this state.
(5) FRATERNAL BENEFIT SOCIETY. Any insurer licensed under Chapter 34. (6) HEALTH ORGANIZATION.
Any health care service plan, health maintenance organization, limited health service organization,
dental services corporation, or other managed care organization licensed under this title.
This term does not include any life and disability insurer or property and casualty insurer.
(7) INSURER. As defined in Section 27-1-2, including, without...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-2B-2.htm - 4K - Match Info - Similar pages
31-2A-1
Section 31-2A-1 (Article 1.) Definitions. For the purposes of this code, unless the context
otherwise requires, the following words have the following meanings: (1) ACCUSER. A person
who signs and swears to charges, any person who directs that charges nominally be signed and
sworn to by another, and any other person who has an interest other than an official interest
in the prosecution of the accused. (2) CADET, CANDIDATE, or MIDSHIPMAN. A person who is enrolled
in or attending a state military academy, a regional training institute, or any other formal
education program for the purpose of becoming a commissioned officer in the state military
forces. (3) CLASSIFIED INFORMATION. Information that meets all of the following requirements:
a. Any information or material that has been determined by an official of the United States
or any state pursuant to law, an Executive order, or regulation to require protection against
unauthorized disclosure for reasons of national or state security. b....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/31-2A-1.htm - 6K - Match Info - Similar pages
34-41-8
Section 34-41-8 Acts not prohibited. (a) This chapter does not prohibit one or more geologists
from practicing through the business organizations of a sole proprietorship, partnership,
corporation, or professional association. In a partnership, corporation, or professional association,
in which the primary activity consists of geological services affecting the public welfare
and which require licensing pursuant to this chapter, at least one partner or officer shall
be a licensed geologist. (b) This chapter shall not be construed to prevent or to affect:
(1) The practice of any profession or trade for which a license is required under any other
law of this state, including, but not limited to, the practice of registered professional
engineers from lawfully practicing soil mechanics, foundations engineering, and other professional
engineering, licensed architects or landscape architects from lawfully practicing architecture
or landscape architecture, licensed land surveyors from lawfully...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-41-8.htm - 2K - Match Info - Similar pages
40-9F-33
Section 40-9F-33 Limitations on tax credits; Historic Income Tax Credit Account; transfer or
assignment of tax credits. (a) The state portion of any tax credit against the tax imposed
by Chapter 18 for the taxable year in which the certified rehabilitation is placed in service,
shall be equal to 25 percent of the qualified rehabilitation expenditures for certified historic
structures. No tax credit claimed for any certified rehabilitation may exceed five million
dollars ($5,000,000) for all allowable property types except a certified historic residential
structure, and fifty thousand dollars ($50,000) for a certified historic residential structure.
(b) There is created within the Education Trust Fund a separate account named the Historic
Preservation Income Tax Credit Account. The Commissioner of Revenue shall certify to the Comptroller
the amount of income tax credits under this section and the Comptroller shall transfer into
the Historic Preservation Income Tax Credit Account only...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9F-33.htm - 6K - Match Info - Similar pages
5-13B-113
Section 5-13B-113 Suspension or revocation of license; factors. If, after notice and a hearing,
the superintendent finds any of the following with respect to a foreign bank which is licensed
to establish and maintain an Alabama state branch or Alabama state agency, he or she may issue
an order suspending or revoking the license of such foreign bank: (1) That the foreign bank
has violated any provision of this article or of any regulation or order issued under this
article or any provision of any other applicable law, regulation, or order; (2) That the foreign
bank is transacting activities in this state in an unsafe or unsound manner or, in any case,
is transacting activities elsewhere in an unsafe or unsound manner; (3) That the foreign bank
or any one or more of its Alabama state branches or Alabama state agencies is in an unsafe
or unsound condition; (4) That the foreign bank has ceased to operate any of its offices in
this state without the prior approval of the superintendent in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-13B-113.htm - 2K - Match Info - Similar pages
5-1A-3
Section 5-1A-3 Use of words "bank," "banker," "banking," etc.,
restricted. The use of the words "bank," "banker," "banking,"
or words of similar meaning in any foreign language as a designation or name, or as part of
a designation or name, under which business is or may be conducted in the State of Alabama,
or in its advertising is restricted to banking corporations organized under the laws of Alabama,
other states, the United States, or foreign countries. All other persons, firms, partnerships,
limited liability companies, corporations, and other entities are prohibited from using the
words "bank," "banker," or "banking" or words of similar meaning
in any foreign language in advertising or as a designation or name or as part of a designation
or name under which business may be conducted in this state unless the superintendent determines
that the use of the word by the entity is unlikely to mislead or confuse the public or give
the impression that such entity is lawfully organized and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-1A-3.htm - 2K - Match Info - Similar pages
|