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40-18-25.1
Section 40-18-25.1 Estates and trusts - Exemptions. (a) Trusts shall be exempt from
the tax imposed by this chapter if they are exempt from federal income tax under 26 U.S.C.
§ 501 (relating to exempt organizations), § 401 (relating to pension and profit sharing
trusts), § 408 and § 408A (relating to individual retirement accounts and individual retirement
annuities), § 530 (relating to Coverdell education savings accounts), or § 664 (relating
to charitable remainder trusts). The foregoing exemption shall not apply, however, to any
entity that is not exempt from federal income tax by reason of 26 U.S.C. §§ 502 or 503,
nor to any income of an otherwise exempt organization to the extent that such income constitutes
"unrelated business taxable income," as defined in 26 U.S.C. § 512. (b) The taxation
of distributions from a trust described in 26 U.S.C. § 401 that constitutes a "defined
contribution plan" as defined in 26 U.S.C. § 414(i) shall be determined in accordance
with 26...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-25.1.htm - 3K - Match Info - Similar pages
40-29-23.1
Section 40-29-23.1 Development and operation of financial institution data match program.
(a) For purposes of this section the following terms shall have the following meanings:
(1) ACCOUNT. A demand deposit account, checking account, negotiable withdrawal order account,
savings account, time deposit account, or money-market mutual fund account. (2) ACCOUNT HOLDER.
A person or persons authorized to perform transactions on behalf of an account. (3) DELINQUENT
TAXPAYER. A taxpayer with an outstanding tax liability for which a final assessment has been
entered that is no longer subject to appeal under the Alabama Taxpayer's Bill of Rights, so
that the assessment is final, due, and owing, and for whom both of the following conditions
are true: a. The tax liability remains unpaid after 10 days from the issuance of a final notice
before seizure by the department. b. The person is not making current timely installment payments
on the tax liability under agreement with the department. (4)...
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41-16-72
Section 41-16-72 Procurement of professional services. Any other provision of law notwithstanding,
the procurement of professional services by any agency, department, board, bureau, commission,
authority, public corporation, or instrumentality of the State of Alabama shall be conducted
through the following selection process: (1)a. Except as otherwise provided herein, attorneys
retained to represent the state in litigation shall be appointed by the Attorney General in
consultation with the Governor from a listing of attorneys maintained by the Attorney General.
All attorneys interested in representing the State of Alabama may apply and shall be included
on the listing. The selection of the attorney or law firm shall be based upon the level of
skill, experience, and expertise required in the litigation and the fees charged by the attorney
or law firm shall be taken into consideration so that the State of Alabama receives the best
representation for the funds paid. Fees shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-16-72.htm - 16K - Match Info - Similar pages
16-22A-5
Section 16-22A-5 Agencies required to conduct criminal history background information
checks. (a) A criminal history background information check shall be conducted on all applicants
seeking positions with, and on all current employees under review employed by any local employing
board, and any State Department of Education personnel as determined by the State Superintendent
of Education, who have unsupervised access to and provide education, training, instruction,
or supervision for children in an educational setting. (b) A criminal history background information
check shall be conducted on all applicants seeking positions with, and on all current employees
and current employees under review employed by any nonpublic school, who have unsupervised
access to or who provide education, training, instruction, or supervision for children in
an educational setting. (c) No institution listed in subsection (a) or subsection (b) shall
hire an individual who may have unsupervised access to a...
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16-8-42.1
Section 16-8-42.1 Authority for risk management cooperative. (a) Definitions. For the
purpose of this section, the following terms shall have the meanings subscribed to
them by this section: (1) RISK MANAGEMENT COOPERATIVE. An entity or entities, to be
formed by local boards of education in any combination of 25 or more for the purpose of pooling
resources and funds to jointly purchase insurance or to self-insure such boards of education,
their members and employees, against risks to which they are exposed. (2) MEMBER BOARDS OF
EDUCATION. A city board of education, county board of education, Department of Youth Services
School District, Alabama Institute for Deaf and Blind, State Board of Education or other public
education governing board which elects to pool its resources and funds with one or more other
boards of education for the purpose of forming a risk management cooperative. (b) Boards of
education in any combination of 25 or more may establish a risk management cooperative for...
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25-14-9
Section 25-14-9 Written contract; rights and duties of clients; employees, and professional
employer organizations. (a) All professional employer organization arrangements shall have
a written contract between the client and the professional employer organization recognizing
the rights, responsibilities, and duties of each party. The contract shall disclose to the
client the services to be rendered by the professional employer organization, including the
total administrative fees charged for professional employer organization services, the respective
rights and obligations of the parties, and shall provide the following: (1) The professional
employer organization reserves a right of direction and control over contract employees and
exercises that right in the context of the need to do so according to the terms and conditions
of the professional employment agreement. The client, however, as an employer, may retain
sufficient direction and control over covered employees necessary to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-14-9.htm - 12K - Match Info - Similar pages
36-28-8
Section 36-28-8 Contribution Fund. (a) There is hereby established a special fund to
be known as the Contribution Fund. Such fund shall consist of and there shall be deposited
in such fund: (1) All contributions, interest and penalties collected under Sections 36-28-5
and 36-28-7; (2) All moneys appropriated thereto under this chapter; (3) Any property or securities
and earnings thereof acquired through the use of moneys belonging to the fund; (4) Interest
earned upon any moneys in the fund; and (5) All sums recovered upon the bond of the custodian
or otherwise for losses sustained by the fund and all other moneys received for the fund from
any other source. All moneys in the fund shall be mingled and undivided. Subject to the provisions
of this chapter, the state Comptroller is vested with full power, authority and jurisdiction
over the fund, including all moneys and property or securities belonging thereto, and may
perform any and all acts whether or not specifically designated,...
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36-30-50
Section 36-30-50 Supplemental insurance coverage for firefighters with cancer. (a) For
the purposes of this section, the following terms shall have the following meanings:
(1) CANCER. Includes bladder, blood, brain, breast, cervical, esophageal, intestinal, kidney,
lymphatic, lung, prostate, rectum, respiratory tract, skin, testicular, and thyroid cancer,
leukemia, multiple myeloma, Hodgkin's lymphoma, and non-Hodgkin's lymphoma. (2) CAREER FIREFIGHTER.
Any person employed with the state, a county or municipal government, an airport authority,
or a fire district who has obtained certification as a firefighter through and as defined
by the Alabama Firefighters' Personnel Standards and Education Commission, or a firefighter
employed by the Alabama Forestry Commission who has been certified by the State Forester as
having met the wild land firefighter training standard of the National Wildfire Coordinating
Group, and is offered typical employment benefits, including health insurance...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-30-50.htm - 10K - Match Info - Similar pages
16-6F-9
Section 16-6F-9 Legal status and powers of public charter schools; employees. (a) Legal
status of a public charter school. (1) Notwithstanding any provision of law to the contrary,
to the extent that any provision of this chapter is inconsistent with any other state or local
law, rule, or regulation, the provisions of this chapter shall govern and be controlling.
(2) A public charter school shall be subject to all federal laws and authorities enumerated
herein or arranged by charter contract with the school's authorizer, where such contracting
is consistent with applicable laws, rules, and regulations. (3) Except as provided in this
chapter, a public charter school shall not be subject to the state's education statutes or
any state or local rule, regulation, policy, or procedure relating to non-charter public schools
within an applicable local school system regardless of whether such rule, regulation, policy,
or procedure is established by the local school board, the State Board of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6F-9.htm - 8K - Match Info - Similar pages
30-3-191
Section 30-3-191 Definitions. When used in Sections 30-3-191 to 30-3-199, inclusive,
the following words shall have the following meanings: (1) ACCOUNT. A demand deposit account,
checking or negotiable withdrawal order account, savings account, time deposit account, or
money-market mutual fund account. (2) BUSINESS DAY. A day on which state offices are open
for regular business. (3) COMMERCIAL DRIVER LICENSE. A license issued to an individual that
authorizes the individual to drive a motor vehicle as part of conducting business. (4) CONFIDENTIAL
INFORMATION. Information provided by a service applicant or recipient or obtained from other
sources about him or her which may be released only as required by court order or state or
federal law. (5) COURT. A court of competent jurisdiction or administrative agency having
the authority to issue and enforce support orders. (6) DATA MATCH. An automated process of
matching specified information from the financial records of financial institutions...
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