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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...
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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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