45-31-241
Section 45-31-241 Levy of tax for public school purposes. (a) In order to provide funds
for the benefit of the public schools in Geneva County, the Geneva County Commission or other
governing body of Geneva County is hereby authorized to levy and to provide for the assessment
and collection of any sales and use taxes generally paralleling the state sales and use taxes
in Geneva County or in any portion thereof as hereinafter provided, which tax or taxes shall
be in addition to any and all other county taxes heretofore or hereafter authorized by law
in Geneva County. Any such tax may be levied in Geneva County as a whole or there may be excluded
from the levy of any such tax, in the discretion of the governing body, any sales or use which
shall take place in any incorporated municipality in Geneva County in which the general administration
and supervision of public schools shall be vested in a city board of education. Such governing
body may, in its discretion, submit the question of...
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11-51-56
Section 11-51-56 Charging against tax collector of insolvent municipal taxes and taxes
in litigation. Upon the allowance and credit to the county tax collector of insolvent taxes
and taxes in litigation, the county commission shall in behalf of such municipalities state
a new account against the tax collector for the amounts of insolvent municipal taxes and municipal
taxes in litigation in the same manner and way as is provided in regard to insolvent county
taxes and county taxes in litigation under the provisions of law in regard to state and county
officers, and the collector shall remain charged with such sum until the liability is discharged
under the provision of the law. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code
1940, T. 37, §713.)...
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27-21B-4
Section 27-21B-4 Enrollment of child. An insurer shall not deny enrollment of a child
under the health coverage of the child's parent on any of the following grounds: (1) That
the child was born out of wedlock. (2) That the child is not claimed as a dependent on the
parent's federal income tax return. (3) That the child does not reside with the parent or
in the insurer's service area. (Acts 1994, No. 94-710, p. 1377, §4.)...
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31-13-27
Section 31-13-27 Verification of citizenship and immigration status of students enrolling
in public schools; annual reports; disclosure of information. (a)(1) Every public elementary
and secondary school in this state, at the time of enrollment in kindergarten or any grade
in such school, shall determine whether the student enrolling in public school was born outside
the jurisdiction of the United States or is the child of an alien not lawfully present in
the United States and qualifies for assignment to an English as Second Language class or other
remedial program. (2) The public school, when making the determination required by subdivision
(1), shall rely upon presentation of the student's original birth certificate, or a certified
copy thereof. (3) If, upon review of the student's birth certificate, it is determined that
the student was born outside the jurisdiction of the United States or is the child of an alien
not lawfully present in the United States, or where such certificate...
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40-1-41
Section 40-1-41 Correction of settlements of assessors. When the Comptroller finds that
he has failed to give any tax collector credit for commissions to which he is entitled, he
is authorized to correct such error in his settlement with such collector; and if the account
of such collector has been closed and such commissions have been paid into the Treasury, the
Comptroller shall draw his warrant on the Treasurer for the amount thereof in favor of such
collector. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §337.)...
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40-18-13
Section 40-18-13 Computation of income. (a) Income shall be computed on the basis of
the same taxable year and in accordance with the same method of accounting that the taxpayer
properly employs for federal income tax purposes. If no such method of accounting has been
employed or if the method so employed does not clearly reflect income, computation shall be
made upon such basis and in such manner as in the opinion of the Department of Revenue, and
consistent with federal income tax treatment, does clearly reflect income. If the taxpayer
has no annual accounting period or does not keep proper books of account, the income shall
be computed on the basis of the calendar year. (b) In the case of a partnership, Alabama S
corporation, or personal service corporation electing a taxable year under 26 U.S.C. §444,
this section shall be applied without regard to the requirement to make payments under
26 U.S.C. §7519. (Acts 1935, No. 194. p. 256; Code 1940, T. 51, §383; Acts 1990, No. 90-583,...

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40-18-174
Section 40-18-174 Tax imposed on certain built-in gains. (a) If for any taxable year
beginning in the recognition period an Alabama S corporation has a net recognized built-in
gain, there is hereby imposed a tax (computed under subsection (b)) on the income of such
corporation for such taxable year. (b)(1) The amount of the tax imposed by subsection (a)
shall be computed by multiplying five percent by the net recognized built-in gain of the Alabama
S corporation for the taxable year. (2) Notwithstanding Section 40-18-168, any net
operating loss carryforward which would be deductible except for Section 40-18-168
and which arose in a taxable year for which the corporation was not an Alabama S corporation,
shall be allowed as a deduction against the net recognized built-in gain of the Alabama S
corporation for the taxable year. For purposes of determining the amount of any such loss
which may be carried to subsequent taxable years, the net recognized built-in gain shall be
treated as...
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40-18-413
Section 40-18-413 (Per Section 40-18-416, this section is repealed following
the close of fiscal year 2020) Scope and use of Growing Alabama Credits. (a) A taxpayer is
allowed a Growing Alabama Credit to be applied against the tax levied by this chapter. In
no event shall the Growing Alabama Credit cause a taxpayer's income tax liability to be reduced
by more than 50 percent. Unused credits may be carried forward for no more than five years.
(b) Growing Alabama Credits shall be granted to taxpayers using an online system administered
by the Department of Revenue. The online system shall allow taxpayers to agree to make a cash
contribution to an economic development organization which was approved by the Renewal of
Alabama Commission, as provided in Section 40-18-412. The online system shall ensure
that credits are not granted for contributions to an economic development organization in
excess of the amounts approved by the Renewal of Alabama Commission, as provided in Section...

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45-48-245
Section 45-48-245 Levy of tax for public school purposes. (a) In order to provide funds
for the benefit of the public schools in Marshall County, the Marshall County Commission is
hereby authorized to levy and to provide for the assessment and collection of any sales and
use taxes generally paralleling the state sales and use taxes in Marshall County or in any
portion thereof as hereinafter provided, which tax or taxes shall be in addition to any and
all other county taxes heretofore or hereafter authorized by law in Marshall County. There
shall be excluded from the levy of any such tax, any sales or use which shall take place in
any incorporated municipality in Marshall County in which the general administration and supervision
of public schools shall be vested in a city board of education. Such governing body, in its
discretion, may submit the question of levying any such tax to a vote of the qualified electors
in any portion of Marshall County in which any such tax is proposed to be...
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45-49-249-58
Section 45-49-249-58 Penalties. Any person, firm, corporation, club, or association
failing to affix required stamps, or account and collect the taxes enumerated in Section
45-49-249.50, shall on a first offense pay a civil penalty of not less than twenty-five dollars
($25) per item nor more than five hundred dollars ($500) per item. Penalty payments shall
be made to the Mobile County Tobacco Tax Collector within 30 days of notice of the penalty
and paid to the general fund of the county. For a second offense under this subpart, there
shall be a civil penalty of not less than one hundred dollars ($100) per item, nor more than
five hundred dollars ($500) per item. For a third offense, the Mobile County Commission shall
recommend to the State Department of Revenue that the state business license be revoked for
a period of one year. (Act 2019-150, §10.)...
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