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45-49-171.43
Section 45-49-171.43 Funding - Accounts; disposition of funds. (a) The county commission shall
establish an account or accounts within the general fund of the county for payment of such
amounts recommended by the Mobile County Indigent Care Board, as set forth herein. The county
commission shall place into such account or accounts an amount equal to the sum of one-half,
or 50 percent, of all oil and gas severance tax revenues, designated for and distributed to
the General Fund of Mobile County, and remaining after distribution of those revenues to the
Mobile County Board of Health and the Mobile County Board of Education provided for by Section
45-49-248, pursuant to Article 1, commencing with Section 40-19-1, of Chapter 20, Title 40,
as amended, not to include any and all net revenues held in escrow, as a result of litigation,
for Mobile County which have been collected pursuant to Act 79-434 and Act 80-708. (b) Allocation
of such revenues for indigent care shall not exceed five...
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40-21-121
Section 40-21-121 Levy of tax; procedure for collecting tax. (a) There is hereby levied, in
addition to all other taxes of every kind now imposed by law, and shall be collected as provided
herein, a privilege or license tax against every home service provider doing business in the
State of Alabama on account of the furnishing of mobile telecommunications service to a customer
with a place of primary use in the State of Alabama by said home service provider. The amount
of the tax shall be determined by the application of the rates against gross sales or gross
receipts, as the case may be, from the monthly charges from the furnishing of mobile telecommunications
service to a customer with a place of primary use in the State of Alabama and shall be computed
monthly with respect to each person to whom services are furnished at the rate of four percent
on bills dated prior to February 1, 2002, and at the rate of six percent on bills dated on
or after February 1, 2002, regardless of when the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-121.htm - 11K - Match Info - Similar pages
40-9-14.1
Section 40-9-14.1 Certificates of exemption to governmental entities, contractors, etc., for
certain tax exempt projects. (a) For the purposes of this section, the term governmental entity
means the State of Alabama and its political subdivisions, including a county, a municipality,
an industrial or economic development board or authority, and any public water or sewer authority,
district, system, or board that otherwise is sales and use tax exempt. A governmental entity
shall also include an educational institution of any of the foregoing Alabama political subdivisions
including a public college or university, a county or city board of education, and the State
Board of Education. (b)(1) The Department of Revenue shall issue a certificate of exemption
to the governmental entity for each tax exempt project. (2) The Department of Revenue shall
grant a certificate of exemption from state and local sales and use taxes to any contractor
licensed by the State Licensing Board for General...
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45-16-82.27
Section 45-16-82.27 Costs and fees. (a) An applicant may be assessed a fee when the applicant
is approved for the program. The amount of the assessment for participation in the program
shall be in addition to any court costs and assessments for victims or drug, alcohol, or anger
management treatment required by law, the district attorney, or the court, and are in addition
to costs of supervision, treatment, and restitution for which the pretrial diversion admittee
may be responsible. Pretrial diversion program fees as established by this subpart may be
waived or reduced due to indigency or reduced ability to pay or for other just cause at the
discretion of the district attorney. The determination of indigency of the offender, for the
purpose of pretrial diversion admission, fee waiver, or reduction shall be made by the district
attorney. A schedule of payments for any of these fees may be established by the district
attorney. (b) The following fees shall be paid by applicants accepted...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-82.27.htm - 5K - Match Info - Similar pages
45-3-82.47
Section 45-3-82.47 Costs and fees. (a) An applicant may be assessed a fee to be established
by the district attorney when the applicant is approved for the program. The amount of the
assessment for participation in the program shall be in addition to any court costs and assessments
for victims or drug, alcohol, or anger management treatment required by law, the district
attorney, or the court, and are in addition to costs of supervision, treatment, and restitution
for which the pretrial diversion admittee may be responsible. Pretrial diversion program fees
as established by this subpart may be waived or reduced due to indigency or reduced ability
to pay or for other just cause at the discretion of the district attorney. The determination
of indigency of the offender, for the purpose of pretrial diversion admission, fee waiver,
or reduction shall be made by the district attorney. A schedule of payments for any of these
fees may be established by the district attorney. (b) The following...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-82.47.htm - 4K - Match Info - Similar pages
40-12-4
Section 40-12-4 County license tax for school purposes - Authority to levy. (a) In order to
provide funds for public school purposes, the governing body of each of the several counties
in this state is hereby authorized by ordinance to levy and provide for the assessment and
collection of franchise, excise and privilege license taxes with respect to privileges or
receipts from privileges exercised in such county, which shall be in addition to any and all
other county taxes heretofore or hereafter authorized by law in such county. Such governing
body may, in its discretion, submit the question of levying any such tax to a vote of the
qualified electors of the county. If such governing body submits the question to the voters,
then the governing body shall also provide for holding and canvassing the returns of the election
and for giving notice thereof. All the proceeds from any tax levied pursuant to this section
less the cost of collection and administration thereof shall be used...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-4.htm - 3K - Match Info - Similar pages
40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-3.htm - 19K - Match Info - Similar pages
12-19-290
Section 12-19-290 Created; purposes; payments. (a) The Advanced Technology and Data Exchange
Fund is created in the State Treasury. (b) The fund shall consist of all monies paid into
the State Treasury to the credit of the fund pursuant to Section 12-19-181 or by legislative
appropriations, grant, gift, or otherwise. (c) Monies contained in the Advanced Technology
and Data Exchange Fund may be expended to provide for any activities involving the administration
of justice including, but not limited to, the following purposes: (1) Expand methods and means
for collection and disbursement of court-ordered monies through the use of credit cards, electronic
fund transfers, or other means and provide for electronic transfer of records and storage.
(2) Enhance coordination and sharing of data with local, state, and federal agencies, members
of the bar, and the public. (3) Provide equipment for electronically filing cases. (4) Improve
accountability for case filings and dispositions. (5) Train...
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16-6D-4
Section 16-6D-4 Definitions. For the purposes of this chapter, the following terms shall have
the following meanings: (1) ACADEMIC YEAR. The 12-month period beginning on July 1 and ending
on the following June 30. (2) DEPARTMENT OF REVENUE. The Alabama Department of Revenue. (3)
EDUCATIONAL SCHOLARSHIP. A grant made by a scholarship granting organization to an eligible
student to cover all or part of the tuition and mandatory fees for one academic year charged
by a qualifying school to the eligible student receiving the scholarship; provided, however,
that an educational scholarship shall not exceed six thousand dollars ($6,000) for an elementary
school student, eight thousand dollars ($8,000) for a middle school student, or ten thousand
dollars ($10,000) for a high school student per academic year. The term does not include a
lump sum, block grant, or similar payment by a scholarship granting organization to a qualifying
school that assigns the responsibility in whole or in part for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6D-4.htm - 8K - Match Info - Similar pages
16-6D-8
Section 16-6D-8 Tax credits; Failing Schools Income Tax Credit Account. (a) To provide educational
flexibility and state accountability for students in failing schools: (1) For tax years beginning
on and after January 1, 2013, an Alabama income tax credit is made available to the parent
of a student enrolled in or assigned to attend a failing school to help offset the cost of
transferring the student to a nonfailing public school or nonpublic school of the parent's
choice. The income tax credit shall be an amount equal to 80 percent of the average annual
state cost of attendance for a public K-12 student during the applicable tax year or the actual
cost of attending a nonfailing public school or nonpublic school, whichever is less. The actual
cost of attending a nonfailing public school or nonpublic school shall be calculated by adding
together any tuition amounts or mandatory fees charged by the school to the student as a condition
of enrolling or of maintaining enrollment in the...
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