40-12-330
Section 40-12-330 Exemptions for blind persons. All blind persons, as defined in Section 40-1-1, shall be entitled to exemption from the payment of all state, county, city, or municipal privilege licenses on filing with the probate judge or license commissioner of the county in which said license is due the certificate provided for in this section. Such exemptions shall not exceed the sum of $75 for state privilege license and $75 for county, city, or municipal privilege licenses during any year. No person shall come within the provisions of this section who has not been a continuous bona fide resident of the State of Alabama for a period of two years next preceding the filing of the application for the benefits hereunder. Any person claiming exemptions under the provisions of this section shall be required to furnish a vision certificate from a regularly licensed physician in the county in which such person makes said application. Any person who secures a license under the provisions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-330.htm - 1K - Match Info - Similar pages
40-18-161
Section 40-18-161 Determination of taxable income. (a) The taxable income of an Alabama S corporation shall be determined in the same manner as in the case of an individual except that the items determined in subdivision (1), subsection (a) of Section 40-18-162 shall be separately stated, and the following deductions shall not be allowed: (1) Personal exemptions otherwise allowed by Section 40-18-19. (2) Charitable contributions otherwise allowed by Section 40-18-15, subdivision (a)(10). (3) The net operating loss deduction otherwise allowed by Section 40-18-15, subdivision (a)(16). (4) Medical expenses otherwise allowed by Section 40-18-15, subdivision (a)(13). (5) Alimony otherwise allowed by Section 40-18-15, subdivision (a)(18). (6) The deduction for certain expenses of producing income and determining taxes otherwise allowed by Section 40-18-15, subdivision (a)(14). (7) Contributions to individual retirement accounts otherwise allowed by Section 40-18-15, subdivision (a)(11). (8)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-161.htm - 4K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-2.htm - 1K - Match Info - Similar pages
40-21-56
Section 40-21-56 Manufacturers and sellers of hydroelectric power. In addition to all other taxes of every kind now imposed by law or otherwise imposed by this title, there is hereby levied a license or privilege tax upon each person, firm, corporation, agent or officer engaged in the business of manufacturing and selling hydroelectric power in the State of Alabama for the privilege of engaging in such business; said license or privilege tax shall be due and payable in advance, on or before September 25 of each year, and shall be in sum equal to two fifths of a mill upon each kilowatt hour of hydroelectric power manufactured and sold during the preceding calendar year. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, ยง179; Acts 1957, No. 551, p. 772.)...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege or license tax against the person on account of the business activities and in the amount to be determined by the application of rates against gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation, (including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University, and all other institutions of higher learning in the state, whether the institutions be denominational, state, county, or municipal institutions, any association or other agency or instrumentality of the institutions) engaged or continuing within this state, in the business of selling at retail any tangible personal property whatsoever, including...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-2.htm - 10K - Match Info - Similar pages
40-5-34
Section 40-5-34 Assessment and collection of escaped taxes - Procedure. It is the duty of the collector, when engaged in the collection of taxes for any year, if he discovers that any person or property within his county has not been assessed with the tax or taxes lawfully chargeable to such person or property for that year, or any preceding year, not more than five years before that time, forthwith to assess and collect the taxes due on the same and in writing to notify the assessor of the fact so discovered, in order that proper assessment of unassessed taxes may be made, and the collector has the same authority to administer oaths and propound questions as the assessor has, and any party failing or refusing to answer such questions or to give in his property shall be liable to the same penalties as provided in cases where parties fail or refuse to return their property to the assessor or answer the questions required to be propounded by the assessor. In such assessments of escaped...
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37-2-41
Section 37-2-41 Inspection and supervision fees; election. (a) Each transportation company doing business in this state and subject to the control and jurisdiction of the commission with respect to its rates and service regulations shall pay quarterly to the commission, beginning November 1, 1985 and on each quarter thereafter, February 1, May 1, August 1, and November 1 of each year, a fee for the inspection and supervision of such business during the next preceding fiscal year. Such inspection and supervision fees shall be paid by such transportation companies in addition to any and all property, franchise, license, intangible and other taxes, fees and charges now or hereafter provided by law. No similar inspection and supervision fees shall be levied or assessed by any county or municipality of the state, and no part of such inspection and supervision fees shall be allowed to any county or municipality of this state. Such inspection and supervision fees shall be measured by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-2-41.htm - 6K - Match Info - Similar pages
40-16-1
Section 40-16-1 Definitions. For the purpose of this chapter, the following terms shall have the respective meanings ascribed to them by this section: (1) FINANCIAL INSTITUTION. Any person, firm, corporation, and any legal entity whatsoever doing business in this state as a national banking association, bank, banking association, trust company, industrial or other loan company or building and loan association, and such term shall likewise include any other institution or person employing moneyed capital coming into competition with the business of national banks, and shall apply to such person or institution regardless of what business form and whether or not incorporated, whether of issue or not, and by whatsoever authority existing. The common parent corporation of a controlled group of corporations eligible to elect to file a consolidated excise tax return, in accordance with Section 40-16-3, shall be considered a financial institution if such parent corporation is a registered bank...
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45-37-140.13
Section 45-37-140.13 Annexation; referendum; hearing; reestablishment of boundaries. (a) Whenever any municipal corporation in Jefferson County annexes any portion of a district and a petition is filed with the clerk of the municipality requesting annexation of the remaining portion of the district, the petition containing the following: (1) signatures of 20 percent of the qualified electors residing within the district or signatures of 200 qualified electors, whichever is less, and (2) a written statement signed by at least two members of the board of trustees of the district reciting that those signing the petition constitute either 10 percent of the qualified electors residing within the district or 100 qualified electors residing within the district, whichever is applicable, and (3) a description of the district; then the governing body of such municipal corporation shall provide for and finance the cost of a referendum election wherein the remaining qualified voter residents of...
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40-9-12
Section 40-9-12 The National Foundation's Alabama Field Offices, Y.M.H.A., Seamen's Home of Mobile, Catholic Maritime Club of Mobile, Inc., Salvation Army, Inc., United Way organizations, etc. (a) The National Foundation's Alabama Field Offices, all Young Men's Hebrew Associations (Y.M.H.A.) also known as Jewish Community Centers (J.C.C.), and all real and personal property of all Young Men's Hebrew Associations (Y.M.H.A.) also known as Jewish Community Centers (J.C.C.), the Seamen's Home of Mobile, incorporated under Act No. 145, Acts of Alabama 1844-45, the Girl Scouts of America and the Boy Scouts of America, and any council, troop or other subdivision thereof now existing or hereafter created and all real and personal property of the Girl Scouts of America and the Boy Scouts of America, and any council, troop or other subdivision thereof now existing or hereafter created, the Catholic Maritime Club of Mobile, Inc., the Knights of Pythias Lodges, the Salvation Army, Inc., the Elks...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-12.htm - 9K - Match Info - Similar pages
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