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40-9F-4
Section 40-9F-4 Tax credits calculated, claimed, reserved, granted; transfer or assignment
of tax credits. (a) The state portion of any tax credit against the tax imposed by Chapters
16 and 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, and shall be 10 percent of the qualified rehabilitation expenditures for qualified
pre-1936 non-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) The entire tax credit may be claimed by the taxpayer in the taxable
year in which the certified rehabilitation is placed in service. Where the taxes owed by the
taxpayer are less than the tax credit, the taxpayer shall not be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9F-4.htm - 5K - Match Info - Similar pages
45-49-120.06
Section 45-49-120.06 Personnel board. (a)(1) The personnel board shall consist of five members
designated respectively as Member 1, Member 2, Member 3, Member 4, and Member 5, each of whom
shall be over 19 years of age, of recognized good character and ability, a qualified elector
of Mobile County, and shall not, when appointed nor for three years then next preceding the
date of his or her appointment have held elective public office, nor have been a candidate
for public office. If any person actively solicits a position on the board, the committee,
for this reason, shall refuse to consider his or her appointment. After May 15, 2009, each
member shall be a resident of his or her respective district, as hereinafter provided, at
the time of his or her appointment and for the duration of his or her term; provided however,
that those members in office on May 15, 2009, may serve out the remainder of their then unexpired
term without regard to their respective districts of residence. Members...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-120.06.htm - 9K - Match Info - Similar pages
9-11-56.4
Section 9-11-56.4 Disabled three-day fishing event license. Effective with the license year
beginning September 1, 2014, there shall be a disabled three-day fishing event license, for
events sanctioned by the Commissioner of Conservation and Natural Resources. Except as otherwise
provided herein for additional persons, the license shall permit up to 20 disabled residents
or non-resident persons plus up to 20 resident and non-resident assistants, in such numbers
as determined to be reasonably necessary by the Department of Conservation and Natural Resources,
to purchase the license as an alternative to any recreational fishing license otherwise applicable
under this chapter, which shall permit such persons, for a period not to exceed 72 consecutive
hours, to engage in those same activities as the holders of the annual freshwater fishing
license in Section 9-11-53. The license fee shall be one hundred dollars ($100). Notwithstanding
the foregoing, any additional disabled persons over the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-56.4.htm - 1K - Match Info - Similar pages
16-22-15.1
Section 16-22-15.1 Employment of relatives. (a) As used in this section, the following terms
have the following meanings: (1) BOARD, BOARD OF EDUCATION, or EXECUTIVE OFFICER. These terms
shall have the same meaning as provided in Section 16-22-15. (2) RELATIVE. The spouse, a dependant,
an adult child or his or her spouse, a parent, a spouse's parent, or a sibling or his or her
spouse, of another person. (b) Except as otherwise provided in this section, an executive
officer may not recommend a relative for employment to his or her board. (c) If a board publishes
a vacancy announcement pursuant to Section 16-22-15 and a relative of the executive officer
submits an application or otherwise seeks the advertised position, the executive officer shall
take no further direct or indirect action regarding the posted vacancy. The executive officer
shall submit the application to the chair of the board of education who shall select an impartial
person to conduct any interview and make a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-22-15.1.htm - 4K - Match Info - Similar pages
2-25-6
Section 2-25-6 Inspection certificate required for nurserymen and dealers in nursery stock;
fees. (a)(1) Before any nurseryman or dealer in nursery stock may sell, offer, or expose for
sale or distribution in this state any nursery stock, he or she shall apply for and obtain
from the commissioner an inspection certificate indicating compliance with the provisions
of this article and the rules and regulations promulgated thereunder. The inspection certificate
shall, among other requirements, be based upon an inspection conducted by the commissioner
of the nursery stock and the area where it is kept, stored or grown. The inspection certificate
issued by the commissioner shall expire on September 30 and shall be renewable on or before
October 1 for the succeeding fiscal year. (2) Where nursery stock is grown at more than one
location by one nurseryman, fees shall be based upon the previous year's volume of sales,
and established by rule of the Board of Agriculture and Industries, and the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-25-6.htm - 3K - Match Info - Similar pages
34-14-30
Section 34-14-30 Creation; composition; compensation. (a) There is established a Board of Hearing
Instrument Dealers which shall administer this chapter. (b) Members of the board shall be
citizens and residents of the state and appointed by the Governor. The membership of the board
shall be inclusive and reflect the racial, gender, geographic, urban/rural, and economic diversity
of the state. The board shall consist of eight members as follows: Five licensees, one of
whom may be a hearing aid specialist, one physician who specializes in diseases of the ear,
one audiologist, and one consumer member. The consumer member shall have the same powers as
other board members, except that the consumer member shall have no voting powers in matters
of issuing, suspending, or revoking licenses, and neither the consumer member, nor his or
her spouse, shall be a hearing aid specialist or hearing aid dispenser. Each hearing aid specialist
or hearing aid dispenser on the board shall have no less than...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-14-30.htm - 3K - Match Info - Similar pages
37-11C-4
Section 37-11C-4 Allowance and claim of tax credits; Railroad Rehabilitation Income Tax Credit
Account; written transfer agreements. (a) For tax years beginning after December 31, 2019,
there is a credit allowed against the state income tax levied by Section 40-18-2 equal to
50 percent of an eligible taxpayer's qualified railroad rehabilitation expenditures. The tax
credit allowed under this section may not exceed three thousand five hundred dollars ($3,500)
multiplied by the number of miles of railroad track owned or leased within the state by the
eligible taxpayer at the close of the taxable year. (b) There is created within the Education
Trust Fund a separate account named the Railroad Rehabilitation Income Tax Credit Account.
The Commissioner of Revenue shall certify to the state Comptroller the amount of income tax
credits under this section and the state Comptroller shall transfer into the Railroad Rehabilitation
Income Tax Credit Account only the amount from sales tax revenues...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11C-4.htm - 5K - Match Info - Similar pages
45-2-244.183
Section 45-2-244.183 Monthly installments of taxes; statements of gross proceeds; disposition
of funds; violations. (a) The privilege license tax levied hereunder, except where otherwise
provided, shall be due and payable in monthly installments on or before the twentieth day
of the month next succeeding the month in which the privilege license tax accrues. On or before
such twentieth day, every person on whom the amounts levied hereunder are imposed shall render
to the county, on a form or forms prescribed by the county commission or State Department
of Revenue, a true and correct statement showing the gross proceeds of his or her business
for the next preceding month, the amount of gross proceeds which are not subject to the privilege
license tax, or are not to be used as a measurement of the amounts due by such person and
the nature thereof, together with such other information as the county commission may require,
and at the time of making such monthly report such person shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.183.htm - 5K - Match Info - Similar pages
45-36-90
Section 45-36-90 Jackson County Economic Development Authority. (a) There is hereby created
the Jackson County Economic Development Authority for Jackson County, Alabama. The authority
is created for the purpose and has the responsibility of aiding and assisting current industries
and coordinating efforts of all municipal and county agencies of Jackson County, as well as
aiding organizations in the development of new industries which shall provide job opportunities
for the citizens of Jackson County. (b)(1) The authority shall be governed by a board of directors
consisting of seven members. Three of the seven members shall be appointed by the Jackson
County Commission, one of the members shall be appointed by each of the members of the House
of Representatives representing Jackson County, and one of the members shall be appointed
by the state senator from the district in which Jackson County is a part. One member shall
be appointed by the majority decision of the legislators...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-90.htm - 4K - Match Info - Similar pages
45-47-250.04
Section 45-47-250.04 Board of directors. (a) The Marion County Public Water Authority shall
be governed by a board of directors. All powers of the authority shall be exercised by the
board or pursuant to its authorization. (b) The initial board of directors shall consist of
three citizens appointed to incorporate the authority and six other directors to be appointed
within 45 days after the date the authority is incorporated as follows: (1) In addition to
the appointment of one of the incorporators who shall serve an initial term of six years,
the Marion County Commission shall appoint the county engineer as one director. (2) The Marion
County Firefighters Association shall appoint one member from their associations who shall
serve an initial term of two years. (3) With each incorporated municipality, regardless of
size, having one vote in the selection, the elected mayors of all incorporated municipalities
in Marion County shall appoint one director who shall serve an initial term of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-250.04.htm - 4K - Match Info - Similar pages
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