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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
23-1-56
Section 23-1-56 Contracts to do work - Qualification of bidders. (a) Prequalifications of contractors.
The Director of Transportation shall require all bidders to furnish a statement under oath,
on such forms as the State Department of Transportation may prescribe, of detailed information
with respect to their financial resources, equipment, past record, and experience of both
the firm and personnel of the organization, together with such other information as the State
Department of Transportation may deem necessary for carrying out the provisions of this chapter.
Such forms shall include a financial statement actually prepared by a certified public accountant
(C.P.A.) or any independent licensed public accountant approved by the Alabama State Department
of Transportation, an inventory of equipment listing its location and book value, a listing
of material and equipment houses with whom a line of credit is established as well as those
firms from whom principal materials and equipment...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-56.htm - 13K - Match Info - Similar pages
28-3-1
Section 28-3-1 Definitions. As used in this title, the following words shall have the following
meanings unless the context clearly indicates otherwise: (1) ALCOHOLIC BEVERAGES. Any alcoholic,
spirituous, vinous, fermented, or other alcoholic beverage, or combination of liquors and
mixed liquor, a part of which is spirituous, vinous, fermented, or otherwise alcoholic, and
all drinks or drinkable liquids, preparations or mixtures intended for beverage purposes,
which contain one-half of one percent or more of alcohol by volume, and shall include liquor,
beer, and wine. (2) ASSOCIATION. A partnership, limited partnership, or any form of unincorporated
enterprise owned by two or more persons. (3) BEER, or MALT OR BREWED BEVERAGES. Except as
otherwise provided in this subdivision, any beer, lager beer, ale, porter, malt or brewed
beverage, or similar fermented malt liquor containing one-half of one percent or more of alcohol
by volume and not in excess of thirteen and nine-tenths percent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-1.htm - 12K - Match Info - Similar pages
40-29-22
Section 40-29-22 Lien for taxes - Validity and priority against certain persons. (a) Purchasers,
holders of security interests, mechanic's lienors, and judgment lien creditors. The lien imposed
by Section 40-29-20 shall not be valid as against any purchaser, holder of a security interest,
mechanic's lienor, or judgment lien creditor until notice thereof which meets the requirements
of subsection (f) has been filed by the Commissioner of Revenue or his delegate, and shall
not be perfected as against any purchaser, holder of a security interest, mechanic's lienor,
or judgment lien creditor until the date such notice is filed. (b) Protection for certain
interest even though notice filed. Even though notice of a lien imposed by Section 40-29-20
has been filed, such lien shall not be valid: (1) SECURITIES. With respect to a security (as
defined in subsection (g)(4)): a. As against a purchaser of such security who at the time
of purchase did not have actual notice or knowledge of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-22.htm - 17K - Match Info - Similar pages
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
32-20-28
Section 32-20-28 Grounds for refusal. The department shall refuse issuance of certificate of
title if any required fee is not paid or if the department has reasonable grounds to believe
that one of the following exists: (1) The applicant is not the owner of the manufactured home.
(2) The application contains a false or fraudulent statement. (3) The applicant fails to furnish
required information or documents or any additional information the department reasonably
requires. (Act 2009-746, p. 2236, §4.)...
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45-49-170.23
Section 45-49-170.23 Grounds insufficient to declare dog dangerous or a nuisance. (a) A dog
may not be declared dangerous or a nuisance in any of the following circumstances: (1) When
an injury or damage was sustained by a person who, at the time of injury or damage, was committing
a willful trespass or other tort upon premises occupied by the owner or custodian of the dog
with the intent to commit a crime or was committing a crime, or was teasing, tormenting, abusing,
or assaulting the dog, or who can be shown to have repeatedly, in the past, provoked, tormented,
abused, or assaulted the dog. (2) When the dog was protecting or defending a person within
the immediate vicinity of the dog from an unjustified attack or assault. (3) When the dog
was responding to pain or injury or protecting itself, its kennel, or its offspring. (4) When
a person or domestic animal was disturbing the natural functions of the dog such as sleeping
or eating. (b) Neither growling nor barking, or both, shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-170.23.htm - 1K - Match Info - Similar pages
22-8B-3
Section 22-8B-3 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) AID IN DYING. The act of a person providing the means or manner for another
person to be able to commit suicide, with actual knowledge that the person deliberately intends
on committing suicide by that means or manner. (2) ARTIFICIALLY PROVIDED NUTRITIONAL HYDRATION.
A medical treatment consisting of the administration of food and water through a tube or intravenous
line, where the recipient is not required to chew or swallow voluntarily. Artificially provided
nutrition and hydration does not include assisted feeding, such as spoon or bottle feeding.
(3) DELIBERATELY. More than knowing the consequences of an act or action; meaning to consider
carefully; done on purpose; intentional; requiring premeditation; with intent to cause the
death of a person. (4) HEALTH CARE PROVIDER. Any individual who may be asked to participate
in any way in a health care service, including, but...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-8B-3.htm - 3K - Match Info - Similar pages
32-8-88
Section 32-8-88 Motor vehicle theft facility prohibited; definitions; seizure and forfeiture
of property; disposition of proceeds of forfeiture sale. (a) For the purposes of this section,
the following definitions shall apply: (1) A theft facility means any area, building, storage
lot, field, or any other premises or place where one or more persons are engaged in altering,
dismantling, reassembling or in any way concealing or disguising the identity of a stolen
motor vehicle; or any area, building storage lot, field, or any other premises or place where
there are three or more stolen motor vehicles present or where there are component parts from
three or more stolen vehicles present. (2) For the purpose of this section, "major component
part" means one of the following sub-assemblies of a motor vehicle regardless of its
actual market value; front end assembly, including fenders, grill, hood, bumper and related
parts; engine; transmission; T-Tops; rear clip assembly, including quarter...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-8-88.htm - 4K - Match Info - Similar pages
41-10-268.1
Section 41-10-268.1 Issuance of bonds - 2007 authorization. (a) As used in this section, the
following terms shall have the following respective meanings: (1) "Authority" means
the Alabama Judicial Building Authority organized pursuant to the 1986 Act. (2) "1986
Act" means Act No. 86-420, enacted at the 1986 Regular Session of the Legislature of
Alabama and codified in this chapter (3) "Series 1996 Bonds" means the Alabama Judicial
Building Authority Revenue Refunding Bonds, Series 1996. (b) In addition to those bonds authorized
to be issued or refunded by the authority pursuant to the 1986 Act, the authority is hereby
authorized to sell and issue additional revenue bonds not to exceed an aggregate principal
amount of $10,000,000 for the purposes of providing funds for capital expenditures and for
the repair of the roof and other structural damage to the judicial building; provided, however,
that the additional bonds may only be issued if the authority refunds its Series 1996 Bonds
and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-10-268.1.htm - 1K - Match Info - Similar pages
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