16-25-10
Section 16-25-10 Certain school bus drivers, mechanics and maintenance workers - Persons
previously under Employees' Retirement System of Alabama. (a) All employees of city and county
boards of education and special schools under the direct control of the State Board of Education
now covered in the Employees' Retirement System of Alabama under the provisions of Section
36-27-6 who would have been eligible for coverage in the Teachers' Retirement System of Alabama
under the provisions of Section 16-25-9 except for being covered in the Employees'
Retirement System of Alabama, may be enrolled and transferred to the Teachers' Retirement
System of Alabama by their employer with all credits as have been established in the Employees'
Retirement System of Alabama. (b) Upon enrollment and transfer to the Teachers' Retirement
System of Alabama, such employee shall be deemed to be a "teacher" under the teachers'
retirement law and shall make contributions as all other teachers and shall receive...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-25-10.htm - 5K - Match Info - Similar pages

45-37A-51.12
Section 45-37A-51.12 Refund of contributions for certain participants. It is hereby
provided that the provisions of those sections of Act 929 as amended by Act 1272, 1973 Regular
Session (Acts 1973, p. 2141), hereinafter in this section specified shall apply (except
as hereinafter provided) to the supplemental pension system in the same manner in which the
same provisions of the sections hereinafter specified apply to the general retirement and
relief system established by Act 929. The sections of Act 929 (including any amendments thereof
heretofore made) which shall apply to this supplemental pension system are the following sections
of Act 929: Article VI, Section 16 (entitled Termination of Employment Ineligibility
- Return of Contributions); Section 17 (entitled Payment of Return of Contributions);
Section 18 (entitled Designation of Severance Beneficiary); Article V, Section
6 (entitled Refund of Erroneous Contributions); Article VII, Section 1 (entitled Liabilities
of Employee...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-51.12.htm - 5K - Match Info - Similar pages

19-3A-409
Section 19-3A-409 Deferred compensation, annuities, and similar payments. (a) In this
section: (1) "Payment" means a payment that a fiduciary may receive over
a fixed number of years or during the life of one or more individuals because of services
rendered or property transferred to the payer in exchange for future payments. The term includes
a payment made in money or property from the payer's general assets or from a separate fund
created by the payer. For purposes of subsections (d), (e), (f), and (g), the term also includes
any payment from any separate fund, regardless of the reason for the payment. (2) "Separate
fund" includes a private or commercial annuity, an individual retirement account, and
a pension, profit-sharing, stock-bonus, or stock-ownership plan. (b) To the extent that a
payment or portion thereof is characterized by other sections of this chapter as income in
the hands of the payer, a fiduciary shall allocate such payment or portion thereof to income.
The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/19-3A-409.htm - 6K - Match Info - Similar pages

40-9-21
Section 40-9-21 Principal residences and 160 acres adjacent thereto of permanently and
totally disabled persons or persons 65 years of age or older having net annual federally taxable
income of $12,000 or less. (a) In addition to the persons and property exempt from ad valorem
taxation as prescribed in Section 40-9-1, the following shall also be exempt from ad
valorem taxation: The principal residence and 160 acres adjacent thereto of any person who
is permanently and totally disabled or who is 65 years of age or older having a net annual
taxable income of twelve thousand dollars ($12,000) or less, as shown on such person's and
spouse's latest United States income tax return or some other appropriate evidence acceptable
to the department. In the event that such person and spouse are not required to file a United
States income tax return, then an affidavit indicating that the net taxable income of such
person and spouse for the preceding taxable year was twelve thousand dollars...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-21.htm - 3K - Match Info - Similar pages

40-18-15
Section 40-18-15 Deductions for individuals generally. (a) No deduction shall be allowed
for any losses, expenses, or interest deferred or disallowed pursuant to 26 U.S.C. § 267
or for any cost required to be capitalized in accordance with 26 U.S.C. § 263A; otherwise,
there shall be allowed as deductions: (1) All ordinary and necessary expenses paid or incurred
during the taxable year in carrying on any trade or business, as determined in accordance
with 26 U.S.C. § 162. (2) Interest paid or accrued within the taxable year on indebtedness,
limited to the amount allowable as an interest deduction for federal income tax purposes in
the corresponding tax year or period pursuant to the provisions of 26 U.S.C. §§ 163, 264,
and 265. (3) The following taxes paid or accrued within the taxable year: a. Income taxes,
Federal Insurance Contribution Act taxes, taxes on self-employment income and estate and gift
taxes imposed by authority of the United States or any possession of the United...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-15.htm - 18K - Match Info - Similar pages

30-3-60
Section 30-3-60 Definitions. As used in this article, the following terms shall have
the following meanings: (1) CLERK OF THE COURT. Any circuit court clerk, district court clerk
or juvenile court clerk, or their employees, with responsibility for docketing or otherwise
carrying out the court's clerical duties in regard to domestic relations matters, support
and nonsupport cases, including the receipt and disbursement of support payments. (2) COURT.
Any juvenile or family court division of the circuit or district court in the county where
the mother of the child resides or is found, in the county where the father resides or is
found, or in the county where the child resides or is found and, in the case of a petition
seeking a divorce or legal separation, a petition seeking a modification of support previously
ordered under a divorce decree or a petition seeking a contempt citation for failure to pay
support previously ordered under a divorce decree, the circuit court or the domestic...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/30-3-60.htm - 4K - Match Info - Similar pages

45-37A-51.04
Section 45-37A-51.04 Membership. (a) The following shall be members of the supplemental
pension system hereby created: Members of the fire department or police department of the
city who belong to the general retirement and relief system, created by Act 929 on whose account
the city makes no contribution or pays no tax, to the United States of America under the federal
Social Security Act. (b) As used in this subpart these terms have the meanings here given
them: (1) ACT 556 CREDITABLE SERVICE. A member's service with the city during the period while
the salary deductions of Section 45-37A-51.05 applied to him or her and also his or
her service with the city during any period while salary deductions did not apply to him or
her, provided he or she exercises the option subsection (d) or (e) accords him or her to have
his or her service during the last mentioned period counted as Act 556 creditable services.
(2) BENEFIT. A benefit payable under this subpart to a member or to any person...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-51.04.htm - 10K - Match Info - Similar pages

25-4-78
Section 25-4-78 Disqualifications for benefits. An individual shall be disqualified
for total or partial unemployment for any of the following: (1) LABOR DISPUTE IN PLACE OF
EMPLOYMENT. For any week in which an individual's total or partial unemployment is directly
due to a labor dispute still in active progress in the establishment in which he or she is
or was last employed. For the purposes of this section only, the term labor dispute
includes any controversy concerning terms, tenure, or conditions of employment, or concerning
the association or representation of persons in negotiating, fixing, maintaining, changing,
or seeking to arrange terms or conditions of employment, regardless of whether the disputants
stand in the proximate relation of employer and employee. This definition shall not relate
to a dispute between an individual worker and his or her employer. (2) VOLUNTARILY QUITTING
WORK. If an individual has left his or her most recent bona fide work voluntarily without
good...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-78.htm - 28K - Match Info - Similar pages

34-27-58
Section 34-27-58 Acts constituting violation of article - Failure to place 50 percent
of cash, etc., received in escrow; failure to provide liability insurance, etc. (a) It shall
be a violation of this article for a seller of vacation time-sharing lease plans to fail to:
(1) Place in escrow 50 percent of the cash and receivables received from the purchasers of
such plans, such receivables to be assessed at net principal value. a. The purpose of such
escrow account is to protect the purchaser's right to a refund if at any time the accommodations
and facilities are no longer available as provided in the contract; provided however, nothing
contained in this section shall operate to deny the seller the option to repair, replace,
or reconstruct, within a reasonable time, the accommodations or facilities, if destroyed or
damaged. b. The purchaser shall be entitled to a refund from the escrow account upon the conditions
described above in an amount which represents the buyer's pro rata share...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-27-58.htm - 8K - Match Info - Similar pages

36-27-4
Section 36-27-4 Membership - Generally; denial of membership; absence from service;
military service. (a) The membership of the retirement system shall be composed as follows:
(1) All persons who shall become employees after October 1, 1945, shall become members of
the retirement system as a condition of their employment. (2) Any person who is an employee
on October 1, 1945, shall become a member as of that date unless, within a period of 90 days
next following, such employee shall file with the Board of Control on a form prescribed by
the board a notice of his or her election not to be covered in the membership of the system
and a duly executed waiver of all present and prospective benefits which would otherwise inure
to him or her on account of his or her membership in the retirement system. (3) An employee
whose membership in the retirement system is contingent on his or her own election and who
elects not to become a member may thereafter apply for and be admitted to membership...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-27-4.htm - 9K - Match Info - Similar pages