27-19-103
Section 27-19-103 Definitions. Unless the context requires otherwise, the definitions
in this section apply throughout this article. (1) APPLICANT. In the case of: a. An
individual long-term care insurance policy, the person who seeks to contract for benefits.
b. A group long-term care insurance policy, the proposed certificate holder. (2) CERTIFICATE.
Any certificate issued under a group long-term care insurance policy, which policy has been
delivered or issued for delivery in this state. (3) COMMISSIONER. The Alabama Commissioner
of Insurance. (4) GROUP LONG-TERM CARE INSURANCE. A long-term care insurance policy which
is delivered or issued for delivery in this state and issued to any of the following: a. One
or more employers or labor organizations, or to a trust or to the trustees of a fund established
by one or more employers or labor organizations, or a combination thereof, for employees or
former employees or a combination thereof, or for members or former members or a...
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40-18-19
Section 40-18-19 Exemptions - Generally. (a) The following exemptions from income taxation
shall be allowed to every individual resident taxpayer: (1) Retirement allowances, pensions
and annuities, or optional allowances, approved by the Board of Control of the Teachers' Retirement
System of Alabama, which exempt status is set out in Section 16-25-23. (2) Retirement
allowances, pensions and annuities or optional allowances, approved by the Board of Control
of the Employees' Retirement System of Alabama, which exempt status is set out in Section
36-27-28. (3) The first eight thousand dollars ($8,000) of any retirement compensation, retirement
allowances, pensions and annuities, or optional allowances, received by any eligible firefighter,
as defined in Sections 36-32-1 and 36-32-2, or his or her designated beneficiary, from any
firefighting agency established in the State of Alabama, but only if such retirement compensation,
retirement allowances, pensions and annuities, or optional...
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13A-9-150
Section 13A-9-150 Public assistance fraud; penalties. (a) For the purposes of this section,
public assistance means money or property provided directly or indirectly to eligible persons
through programs of the federal government, the state, or any political subdivision thereof,
including any program administered by a public housing authority. (b) It shall be unlawful
for an individual or business entity to knowingly do any of the following: (1) Fail, by false
statement, misrepresentation, impersonation, or other fraudulent means, to disclose a material
fact used in making a determination as to the qualification of the person to receive public
assistance. (2) Fail to disclose a change in circumstances in order to obtain or continue
to receive any public assistance to which he or she is not entitled or in an amount larger
than that to which he or she is entitled. (3) Aid and abet another person in the commission
of the prohibitions enumerated in subdivisions (1) and (2). (4) Use,...
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11-91A-7
Section 11-91A-7 Jurisdiction of board; funding; powers of board. The board shall have
full, complete, and exclusive jurisdiction over the program and shall allocate funds from
its treasury for the fulfillment and accomplishment of its duties and responsibilities in
a manner as may be necessary and appropriate to carry out the purposes of this chapter. The
board shall have the general powers and authority granted under the laws of this state for
health insurers, and in addition thereto, the specific authority to do all of the following:
(a) Subject to compliance with Section 11-91A-8 where applicable, execute a contract
or contracts to provide for the administration of the program in accordance with this chapter.
The contract or contracts may be executed with one or more agencies or corporations licensed
to transact or administer group health care business in this state with similar plans of the
state for the joint performance of common administrative functions. (b) Establish, and...

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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...
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27-4A-3
Section 27-4A-3 Generally. (a) Subject to the exceptions and exemptions hereinafter
set forth, for the year beginning on January 1, 1995, and for each year thereafter, every
insurer shall pay to the commissioner a premium tax equal to the percentage, as set out in
this subsection, of the premiums received by the insurer for business done in this state,
whether the same was actually received by the insurer in this state or elsewhere: (1) PREMIUM
TAX ON LIFE INSURANCE PREMIUMS. a. Except as hereinafter provided, the rates of taxation on
life insurance premiums shall be those amounts set out in the following schedule: Year Foreign
Insurers Domestic Insurers 1995 2.9 1.3 1996 2.8 1.6 1997 2.7 1.8 1998 2.5 2.1 Every Year
Thereafter 2.3 2.3 b. Individual life insurance policies in a face amount of greater than
$5,000 and up to and including $25,000, excluding group life insurance policies, shall be
taxed at the rate of one percent per annum. c. Individual life insurance policies in a face...

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45-37A-51.120
Section 45-37A-51.120 Definitions. (a) The following words, terms, and phrases, wherever
used in this subpart, including this section, shall have the meanings respectively
ascribed to them in this section, unless the context plainly indicates otherwise or
that a more restricted or extended meaning is intended: (1) ANNIVERSARY DATE. The date of
establishment and the month and day thereof annually thereafter. (2) APPOINTED EMPLOYEE. A
person who holds his or her office or position by reason of being appointed by the mayor or
city council or other appointing authority of the city; who is not a classified service employee;
and who serves solely at the pleasure of the respective appointing authority. (3) BASIC MONTHLY
EARNINGS and MONTHLY SALARY. Basic monthly compensation, exclusive of overtime or other forms
of extra compensation but including longevity pay, which shall be regarded as having been
received in equal monthly installments during each of the months prior to the accrual date...

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25-4-51
Section 25-4-51 Rates of contributions, etc., by employers. (a) Contributions. Except
as hereinafter provided and subject to the provisions of Section 25-4-54, every employer
shall pay contributions, or payments in lieu of contributions, equal to the percentages of
wages payable or paid as hereinafter set out, with respect to employment by him. (1) With
respect to employment during calendar years after December 31, 1975, every employer who has
been liable to the provisions of this chapter during a period of time sufficient to have his
rate of contribution determined under the experience rating provisions of Section 25-4-54
shall pay contributions at the rate prescribed thereby. (2) With respect to employment after
December 31, 1975, every employer who has not been liable to the provisions of this chapter
for a sufficient length of time to have his rate determined under the experience rating provisions
of Section 25-4-54 shall pay contributions at the rate of 2.70 percent of such wages...

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41-23-213
Section 41-23-213 Grant program; rulemaking authority; Alabama Broadband Accessibility
Fund. (a) The Director of ADECA may establish and administer the broadband accessibility grant
program for the purpose of promoting the deployment and adoption of broadband Internet access
services to unserved areas. By June 26, 2018, the director shall adopt rules and policies
to administer the program and begin to accept applications for grants, and shall adopt such
rules as may be necessary to meet the future needs of the grant program. (b) The program shall
be administered pursuant to policies developed by ADECA in compliance with this article. The
policies shall provide for the awarding of grants to non-governmental entities that are cooperatives,
corporations, limited liability companies, partnerships, or other private business entities
that provide broadband services. Nothing in this article shall expand the authority under
state law of any entity to provide broadband service. (c) There is...
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25-4-78
Section 25-4-78 Disqualifications for benefits. An individual shall be disqualified
for total or partial unemployment for any of the following: (1) LABOR DISPUTE IN PLACE OF
EMPLOYMENT. For any week in which an individual's total or partial unemployment is directly
due to a labor dispute still in active progress in the establishment in which he or she is
or was last employed. For the purposes of this section only, the term labor dispute
includes any controversy concerning terms, tenure, or conditions of employment, or concerning
the association or representation of persons in negotiating, fixing, maintaining, changing,
or seeking to arrange terms or conditions of employment, regardless of whether the disputants
stand in the proximate relation of employer and employee. This definition shall not relate
to a dispute between an individual worker and his or her employer. (2) VOLUNTARILY QUITTING
WORK. If an individual has left his or her most recent bona fide work voluntarily without
good...
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