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40-12-220
purposes of this article, the following terms shall have the respective meanings ascribed by
this section: (1) BUSINESS. All activities engaged in, or caused to be engaged in, by any
person with the object of gain, profit, benefit, or advantage, either direct or indirect to
such person. (2) COMMISSIONER. The Commissioner of Revenue of the state. (3) DEPARTMENT. The
Department of Revenue of the state. (4) GROSS PROCEEDS. The value proceeding or accruing from
the leasing or rental of tangible personal property, including any license or privilege
taxes passed on to a lessee by a lessor, without any deduction on account of the cost of the
property so leased or rented, the cost of materials used, labor or service cost, interest
paid, or any other expense whatsoever, and without any deductions on account of loss, and
shall also include on the part of any person claiming exemption under subdivision (4) of Section
40-12-223 an amount equal to the amount of rental paid on any tangible personal...
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40-18-58
Section 40-18-58 Appropriation. There is hereby appropriated out of the proceeds of the income
tax levied and collected under the provisions of this chapter to the Property Tax Relief Fund
such an amount as may be necessary for the replacement of any revenues lost by reason of the
exemption of homesteads from all state ad valorem taxes as provided for in this title, after
provision has been made for the payment of any and all expenses incurred by the Department
of Revenue in the administration of this chapter and in the collection of the taxes as provided
herein; provided, that the amount of such expenses, including salary, travel, equipment, and
all items of cost necessary for the enforcement of the provisions of this chapter shall be
limited to the amount appropriated therefor by the Legislature in the general appropriation
bill and shall be budgeted, allotted and expended pursuant to the provisions of Article 4
of Chapter 4 of Title 41. The Comptroller, with the approval of the...
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41-9-432
Section 41-9-432 Powers generally. The commission shall be authorized: (1) To investigate and
select an available site for housing the exhibits, including the surrounding grounds, in cooperation
with the Department of the Army and the community, taking into consideration all pertinent
factors affecting the suitability of such site; (2) To acquire by rent or lease agreement
or otherwise the necessary housing facilities and to establish, improve and enlarge the available
facility, including providing it with necessary equipment, furnishings, landscaping and related
facilities, including parking areas and ramps, roadways, sewers, curbs and gutters; (3) To
enter into such contracts and cooperative agreements with the local, state and federal governments,
with agencies of such governments, including the Department of the Army and the National Aeronautics
and Space Administration, with private individuals, corporations, associations and other organizations
as the commission may deem...
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11-81-241
Section 11-81-241 Definitions. For the purposes of this article, the following words shall
have the following meanings: (1) COSTS OF A QUALIFIED PROJECT. All costs including, but not
limited to, the following: a. All costs of acquisition, by purchase or otherwise, construction,
assembly, installation, modification, renovation, or rehabilitation incurred in connection
with any qualified project or any part of any qualified project. b. All costs of real property,
fixtures, or personal property used in or in connection with or necessary for any qualified
project or for any facilities related thereto, including, but not limited to, the following:
1. The cost of all land, estates for years, easements, rights, improvements, water rights,
connections for utility services, fees, franchises, permits, approvals, licenses, and certificates.
2. The cost of securing any franchises, permits, approvals, licenses, or certificates. 3.
The cost of preparation of any application therefor and the cost of...
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15-23-14
Section 15-23-14 Award of compensation subrogates commission to rights of claimant as to collateral
source; funds recovered from collateral source held in trust for commission; disposition of
trust funds; notice of action to recover damages; restitution hearings. (a) If compensation
is awarded, the commission shall be subrogated to all the rights of a claimant to receive
or recover from a collateral source to the extent that compensation was awarded. (b) In the
event the claimant recovers compensation, other than under the provisions of this article,
for injuries or death resulting from criminally injurious conduct, the claimant shall retain,
as trustee for the commission, so much of the recovered funds as necessary to reimburse the
Alabama Crime Victims Compensation Fund to the extent that compensation was awarded to the
claimant from that fund. The funds retained in trust shall be promptly paid over to the commission
and deposited in the Alabama Crime Victims Compensation Fund....
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11-88-50
Section 11-88-50 Payment of cost of improvement by board; specification of cost of improvement.
(a) The board may pay out of the general funds of the authority or any special fund that may
be provided for the purpose such portion of the cost of the proposed improvement as it may
deem proper. (b) The cost of any improvement shall include the expense of the preliminary
and other surveys, the inspection and superintendence of the work, the preparation, publication
and mailing of the notices and resolutions required by this article, the cost of construction,
the printing of bonds, the interest on money borrowed during construction or on bonds when
bonds have been issued in anticipation of the collection of assessments, the preparation of
proceedings authorizing the issuance of bonds under the provisions of this article and the
rendition of the approving opinions with respect thereto and any other expenses necessary
for the completion of such improvement. (Acts 1973, No. 826, p. 1293, §8.)...
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15-5-62
proceeds includes any property derived directly or indirectly from an offense. The term includes,
but is not limited to, money or any other means of exchange. The term is not limited to the
net gain or profit realized from the offense. b. In cases involving lawful goods or services
that are sold or provided in an unlawful manner, proceeds are the amount of money or other
means of exchange acquired through the illegal transaction resulting in the forfeiture, less
the direct costs lawfully incurred in providing the goods or services. The lawful costs deduction
does not include any part of the overhead expenses of, or taxes paid by, the entity providing
the goods or services. The alleged offender or delinquent has the burden to prove that any
costs are lawfully incurred. (8) PROPERTY. Any real or personal property and any benefit,
privilege, claim, position, interest in an enterprise, or right derived, directly or indirectly,
from the criminal offense. (Act 2014-306, p. 1103, §3.)...
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40-7-55
Section 40-7-55 Short form tax return; itemized listings. (a) Prior to October 1, 2014, the
Department of Revenue shall design a non-itemized business personal property tax return
short form "short form tax return" which, at the taxpayer's option, may be utilized
for reporting total taxable tangible business personal property assets with original
acquisition costs equal to or less than ten thousand dollars ($10,000) under the provisions
of this article and any rules promulgated by the department related thereto. Any taxpaying
entity utilizing the short form return agrees to a business personal property tax liability
for that applicable tax year that is based upon taxable tangible business personal
property assets valued at ten thousand dollars ($10,000), and that the submission of such
short form return by the taxpayer is a declaration to the county assessing official or other
applicable agency that the property is to be valued at ten thousand dollars ($10,000) for
all taxable tangible...
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40-9B-3
23 of this title, or payments required to be made in lieu thereof, shall relieve the seller
from the obligation to collect and pay over the transaction tax as if the sale were to a person
exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE ENERGY RESOURCES.
The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION TAXES. The transaction
taxes imposed by Chapter 23 of this title, or payments required to be made in lieu thereof,
on tangible personal property and taxable services incorporated into an industrial
development property, the cost of which may be added to capital account with respect to the
property, determined without regard to any rule which permits expenditures properly chargeable
to capital account to be treated as current expenses. (4) DATA PROCESSING CENTER. An establishment
at which not less than 20 new jobs are located, the average annual total compensation, including
benefits, of such new jobs to be not less than...
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15-22-27.4
Section 15-22-27.4 Parole of persons convicted of sex offense involving person under 13 years
of age - Chemical castration treatment. (a) As used in this section, the following terms shall
have the following meanings: (1) CHEMICAL CASTRATION TREATMENT. The receiving of medication,
including, but not limited to, medroxyprogesterone acetate treatment or its chemical equivalent,
that, among other things, reduces, inhibits, or blocks the production of testosterone, hormones,
or other chemicals in a person's body. (2) SEX OFFENSE INVOLVING A PERSON UNDER THE AGE OF
13 YEARS. A sex offense, as described in Section 15-20A-5, that is committed against a person
who has not attained the age of 13 years. (b) Subject to Section 15-22-27.3, as a condition
of parole, a court shall order a person convicted of a sex offense involving a person under
the age of 13 years to undergo chemical castration treatment, in addition to any other punishment
prescribed for that offense or any other provision of...
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