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16-6D-9
Section 16-6D-9 Tax credit claims; administrative accountability; verification of requirements;
rules and procedures. (a)(1) An individual taxpayer who files a state income tax return and
is not claimed as a dependent of another taxpayer, a taxpayer subject to the corporate income
tax levied by Chapter 18 of Title 40, an Alabama S corporation as defined in Section 40-18-160,
or a Subchapter K entity as defined in Section 40-18-1 may claim a credit for a contribution
made to a scholarship granting organization. If the credit is claimed by an Alabama S corporation
or Subchapter K entity, the credit shall pass through to and may be claimed by any taxpayer
eligible to claim a credit under this subdivision who is a shareholder, partner, or member
thereof, based on the taxpayer's pro rata or distributive share, respectively, of the credit.
(2) The tax credit may be claimed by an individual taxpayer or a married couple filing jointly
in an amount equal to 100 percent of the total...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6D-9.htm - 24K - Match Info - Similar pages
23-8-8
Section 23-8-8 Deposit and use of funds; audit; annual plan. (a) The monies paid to counties
or municipalities pursuant to Section 40-17-371 shall be deposited into a separate fund maintained
by the county or municipality and expended only for one or more of the following: (1) The
maintenance, improvement, replacement, and construction of roads and bridges maintained by
a qualified county. (2) The maintenance, improvement, replacement, and construction of roads
and bridges maintained by a qualified municipality. (3) As matching funds for federal road
or bridge projects. (4) The payment of any debt associated with a road or bridge project.
(5) For a joint road or bridge project with one or more adjoining counties pursuant to any
agreement executed under the authority of state law. (6) For a joint road or bridge project
with one or more municipalities pursuant to any agreement executed under the authority of
state law. (7) For a joint road or bridge project with one or more counties and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-8-8.htm - 4K - Match Info - Similar pages
36-36-6
Section 36-36-6 Sources of funding; use of assets; distributions; modification and termination
of trusts; taxation; financial statement. (a) The sources of funding to the Alabama Retired
State Employees' Health Care Trust may be: (1) appropriations made by the Legislature; (2)
contributions by employees and retired employees; (3) employer contributions; (4) investment
income; (5) proceeds of any gifts, grants, or contributions; (6) transfers from the State
Employees' Insurance Fund; and (7) all other sources permitted by law. (b) The sources of
funding to the Alabama Retired Education Employees' Health Care Trust may be: (1) appropriations
made by the Legislature; (2) contributions by employees and retired employees; (3) employer
contributions; (4) investment income; (5) proceeds of any gifts, grants, or contributions;
(6) transfers from the Public Education Employees' Health Insurance Fund; and (7) all other
sources permitted by law. (c) The agreements creating the trusts shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-36-6.htm - 5K - Match Info - Similar pages
41-10-516
Section 41-10-516 Special funds. For the purpose of providing funds for the payment of the
principal of and interest on the bonds issued by the authority under the provisions of this
article, there is hereby created and irrevocably pledged to the payment of such obligations
a special and continuing trust fund which shall consist of all receipts and income from rents
contracted for and received by the authority under leases of the facility or facilities constructed
with the proceeds from the sale of the bonds. There shall be created within said special and
continuing trust fund a reserve fund account of said authority in the State Treasury in which
shall be placed as trust fund and held separate and apart from all other moneys of the state
or of the authority, (1) any moneys left after the completion of the facility and the payment
of all costs in connection therewith and in connection with the issuance of the bonds, and,
(2) all excess rentals and other surplus income from the facility...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-10-516.htm - 2K - Match Info - Similar pages
41-4-90
Section 41-4-90 Availability and effect of appropriations; restriction of allotments by Governor.
No appropriations made by the Legislature shall be available for expenditures until allotted
as provided for in Section 41-4-91. All appropriations, except per capita appropriations now
in force or hereafter made to eleemosynary and correctional institutions and the Alabama School
for the Deaf and Blind, located at Talladega, Alabama, which appropriations shall remain in
full force and effect and be payable and disbursed as now provided by law, are hereby declared
to be maximum, conditional and proportionate appropriations, the purpose being to make appropriations
payable in full in the amounts named only in the event that the estimated budget resources
during each budget year of the period are sufficient to pay all of the appropriations for
such year in full. The Governor shall restrict allotments to prevent an overdraft or deficit
in any fiscal year for which appropriations are made by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-4-90.htm - 2K - Match Info - Similar pages
45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
11-100-4
Section 11-100-4 State assistance payments; application; procedures; determination of base
number of convention delegates; appropriations; quarterly requests; amount of payments. (a)
Any city, county, or entities or authorities thereof may apply to the State Director of Finance
for state assistance payments for any eligible facilities. The city, county, or entities or
authorities thereof shall file an initial application with the Director of Finance, which
shall be in writing and shall describe: (i) the eligible facilities; (ii) the need for said
facilities or the benefit therefrom; and (iii) the financing thereof, including the principal
and interest payments for the bonds. (b) The Director of Finance shall promptly review such
initial application and shall notify the applicant of any additional information that may
be necessary. (c) After reviewing the initial application and upon reasonable notice to the
applicant, the Director of Finance shall hold a public hearing on the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-100-4.htm - 7K - Match Info - Similar pages
16-22-13
Section 16-22-13 Cost-of-living adjustment for certain public education employees; miscellaneous
pay provisions. (a) The state Budget Officer shall allocate to the State Board of Education,
the boards of trustees of the public universities, 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 High 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. (1) CERTIFICATED PERSONNEL (K-12). For the fiscal year beginning October 1, 1998,
and each year thereafter, each cell on the State Minimum Salary Schedule contained in the
annual budget act for the public schools shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-22-13.htm - 8K - Match Info - Similar pages
16-60-351
Section 16-60-351 Credit for qualifying education expenses. (a)(1) For tax years commencing
January 1, 2015, and thereafter, a taxpayer who files a state income tax return and is not
a dependent of another taxpayer may claim a tax credit for a contribution made to the Department
of Postsecondary Education for qualifying educational expenses directly associated with the
Career-Technical Dual Enrollment Program as defined by State Board of Education policy. (2)
The tax credit may be claimed by the taxpayer in an amount equal to 50 percent of the total
contribution or contributions made to the Department of Postsecondary Education during the
taxable year for which the credit is claimed, but such credit is not to exceed an amount greater
than 50 percent of the taxpayer's total Alabama income tax liability, and in no case more
than five hundred thousand dollars ($500,000) for any given tax year. (3) The cumulative amount
of tax credits issued pursuant this article shall not exceed five...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-60-351.htm - 2K - Match Info - Similar pages
23-1-433
Section 23-1-433 (This section terminates April 26, 2018, if no revenue is created.) Use of
funds by county; Transportation Safety Fund Plan; annual report. (a) Except for monies allocated
pursuant to subdivisions (1) and (2) of Section 23-1-431, the monies paid to counties from
the fund shall be deposited into a separate fund maintained by the county and expended only
for one or more of the following: (1) The maintenance, improvement, replacement, and construction
of county-maintained roads and bridges. (2) As matching funds for federal road or bridge projects.
(3) The payment of any debt associated with a road or bridge project. (4) With the consent
of the municipality, for the maintenance, improvement, or replacement of municipally-maintained
roads and bridges. (5) For a joint road or bridge project with one or more municipalities
in the county pursuant to any agreement executed under the authority of state law. (b) The
county shall not use any monies from the fund for any of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-433.htm - 4K - Match Info - Similar pages
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