40-18-161
Section 40-18-161 Determination of taxable income. (a) The taxable income of an Alabama S corporation shall be determined in the same manner as in the case of an individual except that the items determined in subdivision (1), subsection (a) of Section 40-18-162 shall be separately stated, and the following deductions shall not be allowed: (1) Personal exemptions otherwise allowed by Section 40-18-19. (2) Charitable contributions otherwise allowed by Section 40-18-15, subdivision (a)(10). (3) The net operating loss deduction otherwise allowed by Section 40-18-15, subdivision (a)(16). (4) Medical expenses otherwise allowed by Section 40-18-15, subdivision (a)(13). (5) Alimony otherwise allowed by Section 40-18-15, subdivision (a)(18). (6) The deduction for certain expenses of producing income and determining taxes otherwise allowed by Section 40-18-15, subdivision (a)(14). (7) Contributions to individual retirement accounts otherwise allowed by Section 40-18-15, subdivision (a)(11). (8)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-161.htm - 4K - Match Info - Similar pages
45-42A-25
Section 45-42A-25 Ad valorem taxation. (a) The following words and phrases shall have the following meanings: (1) AMENDMENT 8. That amendment to the Constitution that was proposed by Act 650, S. 593, 1919 Regular Session. (2) AMENDMENT 373. That amendment to the Constitution that was proposed by Act 6, H. 170, 1978 Second Special Session. (3) CITY. Athens, Alabama. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNCIL. Athens City Council. (6) PROPERTY TAX. The ad valorem tax authorized in the first clause of the first sentence of Amendment 8 to be levied and collected on taxable property in the city, at the rate of 5 mills on each dollar of assessed value. (b) The city presently levies and collects the property tax at a rate of fifty cents ($.50) on each one hundred dollars (5 mills on each dollar) of assessed value pursuant to Amendment 8. Pursuant to a resolution adopted by the council in accordance with Amendment 373, the city proposes to increase (by 12 mills) the...
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11-40-10
Section 11-40-10 Police jurisdiction; force and effect of ordinances; jurisdiction on islands and offshore water adjacent to Florida; annexations. (a)(1) The police jurisdiction in municipalities having 6,000 or more inhabitants shall cover all adjoining territory within three miles of the corporate limits, and in municipalities having less than 6,000 inhabitants and in towns, the police jurisdiction shall extend also to the adjoining territory within a mile and a half of the corporate limits of the municipality or town. (2) After May 12, 2016, and in addition to any other requirements of this section, any extension of the police jurisdiction of any municipality as otherwise provided in subdivision (1) shall not be effective beyond the corporate boundaries of the municipality without an affirmative vote of the municipal governing body. Notwithstanding the foregoing, this subdivision shall not affect the boundaries of the police jurisdiction of a municipality existing on May 12, 2016....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-40-10.htm - 4K - Match Info - Similar pages
11-51-210
Section 11-51-210 Standard singular and multiple jurisdictional tax forms. (a) By December 31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form for the reporting and payment of municipal and county sales, use, rental, and lodgings taxes for those municipalities and counties for which the department serves as the collecting agent from time to time. (b) By December 31, 1998, a committee consisting of three representatives appointed by the Alabama League of Municipalities (ALM), who shall be municipal employees, officials, or attorneys, and three representatives appointed by the Association of County Commissions of Alabama (ACCA), who shall be county employees, officials, or attorneys, shall develop a standard multiple jurisdictional tax form and a singular jurisdictional tax form for the reporting and payment of all county and municipal sales, use, rental, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-210.htm - 8K - Match Info - Similar pages
36-36-6
Section 36-36-6 Sources of funding; use of assets; distributions; modification and termination of trusts; taxation; financial statement. (a) The sources of funding to the Alabama Retired State Employees' Health Care Trust may be: (1) appropriations made by the Legislature; (2) contributions by employees and retired employees; (3) employer contributions; (4) investment income; (5) proceeds of any gifts, grants, or contributions; (6) transfers from the State Employees' Insurance Fund; and (7) all other sources permitted by law. (b) The sources of funding to the Alabama Retired Education Employees' Health Care Trust may be: (1) appropriations made by the Legislature; (2) contributions by employees and retired employees; (3) employer contributions; (4) investment income; (5) proceeds of any gifts, grants, or contributions; (6) transfers from the Public Education Employees' Health Insurance Fund; and (7) all other sources permitted by law. (c) The agreements creating the trusts shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-36-6.htm - 5K - Match Info - Similar pages
45-28-84
Section 45-28-84 Filing fee for mental health program. (a) The Probate Judge of Etowah County shall charge a fee of two dollars ($2) for filing for record or for recording each and every instrument, paper, writing, document, or decree in his or her office, including each real estate instrument, real estate mortgage, warranty deed, power of attorney, quitclaim deed, judgment, timber deed, deed/executive deed, subordination agreement, agreement, land lease, partial release/release, affidavit, official bond, plat, oath of office, bill of sale, custodian bond, declaration of trust, financing statement, transfer, assignment, satisfaction, bond of indemnity, declaration of vacation, lis pendens notice, order approving trustees bond, and excerpts of minutes. This fee shall not apply to judicial matters filed in the probate court section of the Probate Court of Etowah County nor shall the additional fee apply to marriage licenses. (b) By the tenth of the month following collection, all funds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-84.htm - 1K - Match Info - Similar pages
45-37-123.101
Section 45-37-123.101 Postretirement joint survivorship pension. (a) Election of postretirement joint survivorship pension. In lieu of a benefit under subsections (a) to (c), inclusive, of Section 45-37-123.100, superannuation retirement benefit, early retirement benefit, or deferred retirement benefit, respectively, a member may elect to receive a postretirement joint survivorship pension. (1) PERCENTAGE ELECTION. In the event that a member desires to elect pursuant to this subsection to receive a postretirement joint survivorship pension, he or she shall elect one of the following percentages, which election shall be the actuarial equivalent of the monthly retirement benefit provided in subsections (a) to (c), inclusive, of Section 45-37-123.100, as applicable: a. Reduced monthly benefit payable over the life of the member and the life of the member's designated beneficiary, 50 percent postretirement joint survivorship pension. b. Reduced monthly benefit payable over the life of the...
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6-6-623
Section 6-6-623 Appointment - Partnerships; power of court to make orders relative to partnership business, etc.; modification or vacation of appointment or orders. (a) When any partnership shall be dissolved and the partners cannot agree upon the disposition of the partnership effects and the settlement of the affairs of such partnership, either of them may apply to the circuit court for the county in which either of said partners resides or in which the property of such partnership is situated for the appointment of a receiver to hold the business and all of the estate, both real and personal, belonging to such partnership and dispose of, manage and apply the same as the said court may direct. Upon receiving such application, said court shall forthwith appoint a day for the hearing upon the same and shall make such order relative to notice of such application and of the hearing to the other partners as may be deemed proper. The hearing shall be at least six days from the service of...
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9-17-33
Section 9-17-33 Disposition of proceeds from sale of oil or gas production. (a) As used in this section, the following terms shall have the following meanings: (1) CHECK STUB. The financial record attached to a check, included with a check, or mailed separately at or near the time the check is mailed. (2) DIVISION ORDER. A contract between the interest owner and the purchaser, operator, or the owner of the right to drill and to produce, directing the distribution of the value from the sale of the oil, gas, and other liquid hydrocarbons in the proportions set out in the division order, which division order is prepared by the purchaser, operator, and/or the owner of the right to drill and to produce on the basis of the ownership shown in a title opinion prepared after examination of abstracts or based on other generally acceptable legal ownership documentation and which is executed by the interest owners or others having an interest in the production. (3) INTEREST OWNER. A person owning...
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9-9-32
Section 9-9-32 Levy of annual installment of tax; form of certificate and order directing collection of tax; preparation of tax record; proceedings as to delinquencies. (a) The said board of water management commissioners shall each year thereafter determine, order and levy the amount of the annual installment of the total taxes under Section 9-9-31, which shall become due and be collected during said year at the same time that state and county taxes are due and collected and which shall be evidenced and certified by the said board as provided in this section. Prior to the first Monday in October of each year, one copy of the water management tax book shall be delivered to the tax collector of each county in which benefited lands and other benefited property of said district are situated after the judge of the court of probate of the county in which the district was organized has affixed his signature to the certificate and order directing the collection of said tax, and said tax shall...
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