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45-8-243
Section 45-8-243 Levy of tax; failure to add tax or refund or absorption of tax; disposition
of funds; affixing of tax stamps; rules and regulations; construction and application. (a)
The Calhoun County Commission is hereby authorized to impose upon every person, firm, corporation,
club, association, partnership, or other legal entity who or which sells, stores, delivers,
uses, or otherwise consumes tobacco or certain tobacco products in Calhoun County a county
privilege, license, or excise tax in the following amounts: (1) Three cents ($0.03) for each
package of cigarettes, made of tobacco or any substitute therefor. (2) Three cents ($0.03)
for each sack, can, package, or other container of smoking tobacco, including granulated,
plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared
in such manner as to be suitable for smoking in a pipe or cigarette. (3) Three cents ($0.03)
for each sack, plug, package, or other container of chewing tobacco, which...
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16-22-13.8
Section 16-22-13.8 Fiscal year 2018-2019 adjustments. (a) PAY INCREASES, FY 2018-2019.
The State Budget Officer shall allocate to the State Board of Education, the Board of Trustees
of the Alabama Institute for Deaf and Blind, the Board of Youth Services School District,
the Board of Directors of the Alabama School of Fine Arts, and the Board of Trustees of the
Alabama School of Mathematics and Science and for disbursement to the employees thereof funds
based on the criteria established in this section. It is not the intent of this section
to make appropriations, but the appropriations required by this section shall be made
in the annual Education Trust Fund budget act for the designated fiscal year. (1) Certificated
Personnel (K-12). For the fiscal year beginning October 1, 2018, and each year thereafter,
each certificated employee at all city and county school systems and the teachers at the Department
of Youth Services School District shall receive a two and one-half percent salary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-22-13.8.htm - 9K - Match Info - Similar pages
16-22-13.9
Section 16-22-13.9 Fiscal year 2019-2020 adjustments. (a) PAY INCREASES, FY 2019-2020.
(a) The State Budget Officer shall allocate to the State Board of Education, the Board of
Trustees of the Alabama Institute for Deaf and Blind, the Board of Youth Services School District,
the Board of Directors of the Alabama School of Fine Arts, and the Board of Trustees of the
Alabama School of Mathematics and Science and for disbursement to the employees thereof funds
based on the criteria established in this section. It is not the intent of this section
to make appropriations, but the appropriations required by this section shall be made
in the annual Education Trust Fund budget act for the designated fiscal year. (1) Certificated
Personnel (K-12). For the fiscal year beginning October 1, 2019, and each year thereafter,
each certificated employee at all city and county school systems and the teachers at the Department
of Youth Services School District shall receive a four percent salary...
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16-6F-6
Section 16-6F-6 Authorization of establishment; Alabama Public Charter School Commission;
registration requirements; powers and duties of authorizers. (a) Eligible authorizing entities.
(1) A public charter school shall not be established in this state unless its establishment
is authorized by this section. No governmental entity or other entity, other than an
entity expressly granted chartering authority as set forth in this section, may assume
any authorizing function or duty in any form. The following entities shall be authorizers
of public charter schools: a. A local school board, for chartering of schools within the boundaries
of the school system under its jurisdiction, pursuant to state law. b. The Alabama Public
Charter School Commission, pursuant to this section. (2) A local school board that
registers as an authorizer may approve or deny an application to form a public charter school
within the boundaries of the local school system overseen by the local school board. (3) All...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6F-6.htm - 21K - Match Info - Similar pages
40-9B-4
Section 40-9B-4 Authorization of abatement. (a) Noneducational ad valorem taxes, construction
related transaction taxes, except those local construction related transaction taxes levied
for educational purposes or for capital improvements for education, and mortgage and recording
taxes, or payments required to be made in lieu thereof, and in the case of a qualifying industrial
or research enterprise described in Section 40-9B-3(a)(10)e. which is owned by an entity
organized under Chapter 6 of Title 37, or by an authority both organized and existing pursuant
to Chapter 50A of Title 11, and subject to the payments required to be made in lieu of ad
valorem, sales, use, license, and severance taxes imposed by Section 11-50A-7, in addition
to the foregoing, all other ad valorem taxes, or payments required to be made in lieu thereof,
imposed by the state, counties, municipalities, and other taxing jurisdictions of Alabama,
may be abated with respect to private use industrial property and...
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16-22-13.3
Section 16-22-13.3 Fiscal year 2005-2006 adjustments. (a) Pay increases, FY 2005-06.
The State Budget Officer shall allocate to the State Board of Education, the Board of Trustees
of the Alabama Institute for Deaf and Blind, the Board of Youth Services School District,
the Board of Directors of the Alabama School of Fine Arts, and the Board of Trustees of the
Alabama School of Mathematics and Science for disbursement to the employees thereof funds
based on the criteria established in this section. It is not the intent of this section
to make appropriations, but the appropriations required by this section shall be made
in the annual budget act for the public schools and colleges for the designated fiscal years.
(1) CERTIFICATED PERSONNEL (K-12). For the fiscal year beginning October 1, 2005, and each
year thereafter, each certificated employee at all city and county school systems and the
teachers at the Department of Youth Services School District shall receive a six percent salary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-22-13.3.htm - 10K - 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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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a)
This section shall apply only to Jackson County. (b) As used in this section,
sales and use tax means a tax imposed by the state sales and use tax statutes and such other
acts applicable to Jackson County, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3,
40-23-4, 40-23-60, 40-23-61, 40-23-62, and Section 40-23-63. (c) Subject to the outcome
of the referendum provided for herein, the County Commission of Jackson County may, upon a
majority vote of the members, levy, in addition to all other taxes, including, but not limited
to, county and municipal gross receipts license taxes, a privilege license tax in an amount
up to one cent against each dollar of gross sales or gross receipts. 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 section. (d)
The tax levied by...
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16-22-13.4
Section 16-22-13.4 Fiscal year 2006-2007 adjustments. (a) PAY INCREASES, FY 2006-07.
The State Budget Officer shall allocate to the State Board of Education, the Board of Trustees
of the Alabama Institute for Deaf and Blind, the Board of Youth Services School District,
the Board of Directors of the Alabama School of Fine Arts, and the Board of Trustees of the
Alabama School of Mathematics and Science for disbursement to the employees thereof funds
based on the criteria established in this section. It is not the intent of this section
to make appropriations, but the appropriations required by this section shall be made
in the annual budget act for the public schools and colleges for the designated fiscal years.
(1) Certificated personnel (K-12). For the fiscal year beginning October 1, 2006, and each
year thereafter, each certificated employee at all city and county school systems and the
teachers at the Department of Youth Services School District shall receive a five percent
salary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-22-13.4.htm - 13K - Match Info - Similar pages
16-8-42.1
Section 16-8-42.1 Authority for risk management cooperative. (a) Definitions. For the
purpose of this section, the following terms shall have the meanings subscribed to
them by this section: (1) RISK MANAGEMENT COOPERATIVE. An entity or entities, to be
formed by local boards of education in any combination of 25 or more for the purpose of pooling
resources and funds to jointly purchase insurance or to self-insure such boards of education,
their members and employees, against risks to which they are exposed. (2) MEMBER BOARDS OF
EDUCATION. A city board of education, county board of education, Department of Youth Services
School District, Alabama Institute for Deaf and Blind, State Board of Education or other public
education governing board which elects to pool its resources and funds with one or more other
boards of education for the purpose of forming a risk management cooperative. (b) Boards of
education in any combination of 25 or more may establish a risk management cooperative for...
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