|
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
36-15-1
Section 36-15-1 Duties generally. The Attorney General shall keep his or her office at the
capital city and perform the following duties: (1)a. He or she shall give his or her opinion
in writing, or otherwise, on any question of law connected with the interests of the state
or with the duties of any of the departments, when required by the Governor, Secretary of
State, Auditor, Treasurer, Superintendent of Education, Commissioner of Agriculture and Industries,
Director of Finance, Comptroller, State Health Officer, Public Service Commissioners, Commissioner
of Conservation and Natural Resources, or the Commissioner of the Department of Revenue or
any other officer or department of the state when it is made, by law, his or her duty so to
do, and he or she shall also give his or her opinion to the Chairman of the Judiciary Committee
of either house, when required, upon any matter under the consideration of the committee.
b. The Attorney General shall give his or her opinion, in writing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-15-1.htm - 9K - Match Info - Similar pages
40-17-220
Section 40-17-220 Lubricating oil excise tax; exemptions. (a) There is hereby levied in addition
to all other taxes of every kind now imposed by law an excise tax on lubricating oil of $.04
per gallon, which shall be collected as herein provided. (b) Every manufacturer, distributor,
refiner, retail dealer, storer, or user of lubricating oil shall collect and pay over to the
state Department of Revenue an excise tax of $.04 per gallon upon the selling, use or consumption,
distributing, storing, or withdrawing from storage in this state for any use of lubricating
oil as defined or otherwise referred to in this article, except lubricating oil expressly
exempted by the provisions of this article. Provided, that where any excise tax imposed by
this section upon the sale, use or consumption, distribution, storage or withdrawal from storage
in this state of gasoline or lubricating oil shall have been paid to the state by a manufacturer,
distributor, refiner or by any retail dealer, storer, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-220.htm - 2K - Match Info - Similar pages
41-16-51
Section 41-16-51 Contracts for which competitive bidding not required. (a) Competitive bids
for entities subject to this article shall not be required for utility services, the rates
for which are fixed by law, regulation, or ordinance, and the competitive bidding requirements
of this article shall not apply to: (1) The purchase of insurance. (2) The purchase of ballots
and supplies for conducting any primary, general, special, or municipal election. (3) Contracts
for securing services of attorneys, physicians, architects, teachers, superintendents of construction,
artists, appraisers, engineers, consultants, certified public accountants, public accountants,
or other individuals possessing a high degree of professional skill where the personality
of the individual plays a decisive part. (4) Contracts of employment in the regular civil
service. (5) Contracts for fiscal or financial advice or services. (6) Purchases of products
made or manufactured by the blind or visually handicapped...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-16-51.htm - 9K - Match Info - Similar pages
45-48A-11.20
Section 45-48A-11.20 Additional vehicle tag fee. (a)(1) For each motor vehicle, as defined
in Section 40-12-240, as amended, or any successor provision thereto and excluding any trailer
qualifying for a utility trailer tag, the governing body of the City of Albertville, Alabama,
may levy an additional annual fee of twenty-five dollars ($25) to be collected by the Judge
of Probate of Marshall County, or other governmental official or office then responsible for
collecting the state tag license fee or any successor thereto, for each motor vehicle registered
in the municipal limits of the municipality or otherwise subject to ad valorem taxation by
the municipality unless specifically exempted therefrom. (2) The additional annual fee authorized
by subdivision (1) shall become due at the same time the state license and registration fee
becomes due pursuant to Section 32-6-61, provided that the additional annual fee is not collected
more than once in a 12-month period per vehicle. (b) Any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48A-11.20.htm - 1K - Match Info - Similar pages
45-6-231
Section 45-6-231 Inmate work release program. (a) The provisions of this section shall apply
to Bullock County, however, the implementation of the provisions of this section shall be
completely discretionary with the county commission. (b) Certain terms, as used in this section,
shall have the following meaning: (1) "Board" shall mean County Rehabilitation Board,
composed of the probate judge, the district attorney, the sheriff, the circuit judge, the
superintendent of education, the head of the ministerial conference, the juvenile probation
officer, the probation officer, the chairman of the county commission, the mayors of all towns
and cities within Bullock County, president of each public school Parent Teacher Association,
president of the county civic association, a representative of the Southern Christian Leadership
Conference, and a representative of the National Association for the Advancement of Colored
People; a social worker and a physician, preferably a psychologist or a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-231.htm - 6K - Match Info - Similar pages
32-6-7.2
Section 32-6-7.2 Restrictions on issuance to persons under 18 years of age (a) A person who
is under the age of 18 may not apply for a Stage II restricted regular driver's license until
the person has held a Stage I learner's license issued pursuant to Section 32-6-8 or a comparable
license issued by another state for at least a six-month period. (b) In addition to any other
requirements of this chapter, if the applicant for a driver's license is 16 years of age,
he or she shall submit to the Department of Public Safety the following: (1) A verification
form provided by the Department of Public Safety signed by a parent or legal guardian, or
a grandparent with the consent of a parent or legal guardian, consenting to the licensure
of the applicant. (2) A verification form provided by the Department of Public Safety signed
by a parent, legal guardian, a grandparent with the consent of a parent or legal guardian,
or a licensed or certified driving instructor, certifying that the applicant...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-7.2.htm - 7K - Match Info - Similar pages
45-30-101.01
Section 45-30-101.01 Franklin County Educational Board. (a) The Franklin County Educational
Board is created to administer this part. (b) The board shall consist of 11 members. The county
superintendent of education, the City of Russellville Superintendent of Education, and the
county judge of probate shall be ex officio members of the board and each shall serve as a
member so long as he or she retains his or her respective position or office. The governing
bodies of Franklin County, Russellville, Red Bay, Phil Campbell, Hodges, and Vina shall each
appoint one member, and the Advisory Board of Belgreen School shall jointly appoint one member,
who shall be a resident of the Belgreen school district. The legislative delegation from Franklin
County shall appoint a Franklin County resident, who is also an employee at the Phil Campbell
campus, to represent the Northwest campus. The term of each appointed member shall be fixed
by the body entitled to appoint the member. (c) The members of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-101.01.htm - 2K - Match Info - Similar pages
45-48-241.31
Section 45-48-241.31 Additional motor vehicle tag fees authorized. (a)(1) For purposes of this
section, the term motor vehicle means a motor vehicle as defined in Section 40-12-240, as
amended, excluding any trailer qualifying as a utility trailer. (2) The Marshall County Commission
outside of the corporate limits of any city in any part of which is located in Marshall County
having a city board of education may levy an additional annual fee of up to twenty-five dollars
($25) on each motor vehicle registered from that area or otherwise subject to ad valorem tax
by the county in that area in the county unless specifically exempted therefrom. (3) The governing
bodies of the City of Arab and the City of Guntersville may each respectively levy an additional
annual fee of up to twenty-five dollars ($25) on each motor vehicle registered within the
corporate limits of the municipality which the governing body of the municipality represents
or is otherwise subject to ad valorem tax by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-241.31.htm - 2K - Match Info - Similar pages
16-1-8.1
Section 16-1-8.1 Classroom instructional support. (a) For purposes of this section, classroom
instructional support means all elements of classroom instructional support as provided in
the Foundation Program, with the exception of textbook funds, as specified in Sections 16-6B-10
and 16-13-231, including, but not limited to, library enhancement, student materials, professional
development, technology, common purchases, and other classroom instructional support approved
by the State Board of Education. All funds allocated in the Foundation Program for library
enhancement, student materials, technology, professional development, and common purchases
shall be spent only for the purpose for which they were allocated. Library media specialists
shall be consulted in budgeting all library enhancement funds. (b) The procedures for ordering,
and the regulations applying to, classroom instructional support shall be as follows: (1)
BUDGET COMMITTEE. Each school shall have a budget committee. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-1-8.1.htm - 9K - Match Info - Similar pages
|