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10A-20-9.04
Section 10A-20-9.04 Exemption of certain waterworks from ad valorem taxes and state or county
license taxes on gross receipts. All associations or corporations heretofore or hereafter
organized pursuant to this article for the purpose of operating waterworks for unincorporated
areas shall be exempt from the payment of all state, county, municipal, or other ad valorem
taxes and shall be exempt from paying any state or county license tax on any gross receipts
of the association or corporation. (Code 1907, §3573; Code 1923, §7046; Code 1940, T. 10,
§168; Acts 1966, Ex. Sess., No. 445, p. 602, §1; Acts 1976, No. 584, p. 795; §10-4-193;
amended and renumbered by Act 2009-513, p. 967, §340.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-20-9.04.htm - 1K - Match Info - Similar pages
40-18-35
Section 40-18-35 Deductions allowed to corporations. (a) The following items shall be deducted
from federal taxable income for purposes of computing taxable income under this chapter: (1)
Refunds of state and local income taxes. (2) Federal income tax paid or accrued during the
taxpayer's taxable year. The portion of federal income tax deductible by a corporation earning
income from sources both inside and outside of Alabama shall be determined by the ratio that
the corporation's taxable income, computed without the deduction for federal income tax, apportioned
and allocated to Alabama bears to the corporation's taxable income, computed without the deduction
for federal income tax, apportioned and allocated everywhere. (3) Interest income earned on
obligations of the United States. (4)a. Interest income earned on obligations of the State
of Alabama or its subdivisions or instrumentalities thereof to the extent included in gross
income for the purposes of federal income taxation. b....
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10A-20-4.01
be permitted to exercise under its charter in accordance with the law while in session; (3)
Borrow money, execute notes and bonds therefor, and secure the payment of the same by mortgage
or pledge of any of its funds, securities, or property; (4) If it sees fit to do so, authorize
the incorporation of a holding company or foundation through which it may transact all or
any part of its financial affairs; (5) Receive, purchase, own, possess, buy, and sell any
and all necessary property, real, personal, and mixed, as shall be needful for its
uses in the conduct of religious, educational, and charitable work; (6) Accept gifts, donations,
pledges, moneys, and other properties to any extent, and to any amount; and (7) So long as
its properties are exclusively devoted to religious, educational, and charitable purposes,
the same shall be exempt from all state, county, municipal, and other taxes. (Acts 1923, No.
56, p. 32; Code 1923, §§7121, 7122, 7125; Code 1940, T. 10, §§133, 134, 137;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-20-4.01.htm - 2K - Match Info - Similar pages
11-51-48
Section 11-51-48 Computation and entry in assessment book of amount of property tax owed by
taxpayer. After the municipal taxes have been levied by the council, board of commissioners,
or other governing body of such municipalities and certified to the tax assessors of the counties
in which the same are situated for the next succeeding tax year beginning on the next succeeding
October 1, the assessor must compute the amount thereof at the rate levied by the council,
board of commissioners, or other governing body of such municipalities as shown by the certified
copy furnished the assessor of the resolution or ordinance passed which will be owing by each
taxpayer on the assessed value of the property for the then current state tax year and enter
the same in the books of assessment required to be made by the assessor under the provisions
of law opposite the name of such taxpayer and foot up the same, the footings to be carried
from page to page and the total amount thereof footed up....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-48.htm - 1K - Match Info - Similar pages
11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-49B-22.htm - 7K - Match Info - Similar pages
11-51-120
Section 11-51-120 Insurance companies - Fire and marine insurance companies. No license or
privilege tax or other charge for the privilege of doing business shall be imposed by any
municipal corporation upon any fire or marine insurance company doing business in such municipality
except upon a percentage of each $100.00 of gross premiums, less return premiums, on policies
issued during the preceding year on property located in such municipality. Such percentage
shall not exceed four percent on each $100.00 or major fraction thereof of such gross premiums,
and no credit or deduction of any kind shall be allowed or made on account of the cost of
reinsurance by such company in a company not authorized to do business in this state. Any
municipality may charge a flat minimum license at the beginning of each year for new companies
doing business therein on which there shall be an adjustment at the expiration of such year
upon such percentage as may be fixed by said municipality, but such...
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34-31-32
Section 34-31-32 Violations; penalties. (a) Any person engaged in business as a certified contractor
or performing the functions of a certified contractor in violation of this chapter shall be
guilty of a Class A misdemeanor, as defined by the state criminal code. (b) The board may,
at its discretion, impose late penalties on those certified contractors who fail to renew
certificates by December 31 of each year. The board may also remove certification from any
certified person who fails to renew his or her certificate by the first day of March and require
the person to apply for a new certificate. Furthermore, the board may at its discretion, remove,
revoke, or suspend the certification from any certified contractor who provides substandard
or dangerous service, repair, or installation, or who otherwise violates this chapter, and
may require such person to apply for a new certification. The board may, in its discretion,
also require the successful re-testing of any such person who...
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40-23-5
Section 40-23-5 Certain organizations and vendors exempt from payment of state, county, and
municipal sales and use taxes. (a) The Diabetes Trust Fund, Inc., and any of its branches
or agencies, heretofore or hereafter organized and existing in good faith in the State of
Alabama for purposes other than for pecuniary gain and not for individual profit, are exempted
from paying any state, county, or municipal sales or use taxes. (b) The Chilton County Rescue
Squad is exempted from paying any sales or use taxes. (c) The state headquarters only of the
American Legion, the American Veterans of World War II, Korea, and Vietnam, also known as
AMVETS, the Disabled American Veterans, the Veterans of Foreign Wars, also known as VFW, Alabama
Goodwill Industries, and the Alabama Sight Conservation Association are exempted from paying
any state, county, or municipal sales or use taxes. (d) The Grand Chapter of all Orders of
the Eastern Star and the South Alabama State Fair Association Southeastern...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-5.htm - 8K - Match Info - Similar pages
45-42-243
(not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC
stores, but including the University of Alabama, Alabama Polytechnic Institute and all other
institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of such institutions) engaged, or continuing within Limestone County in business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, (not including, however, bonds or other evidences of debts or
stocks), an amount equal to one percent of the gross proceeds of sales of the business except
where a different amount is expressly provided herein. Provided, however, that any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such business at...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-243.htm - 7K - Match Info - Similar pages
26-9-9
Section 26-9-9 Procedure for appointment of guardian - Appointment of guardian; execution and
filing of bonds by guardian; filing of certificate by personal sureties. Before making
an appointment under the provisions of this chapter the court shall be satisfied that the
guardian whose appointment is sought is a fit and proper person to be appointed. Upon the
appointment being made, the guardian shall execute and file a bond to be approved by the court
in an amount not less than the sum then due and estimated to become payable during the ensuing
year. The bond shall be in the form and be conditioned as required of a guardian appointed
under the guardianship laws of this state and it shall be the duty of the court having jurisdiction
of the cause, upon the application by any party in interest, to require the filing of an individual
bond in accordance with the provisions of this section without regard to the provisions of
any preexisting general or local statute or charter provision of...
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