28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter 3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto or substituted therefor, and municipal and county licenses, there is hereby levied a privilege or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores, or receives for the purpose of distribution, to any person, firm, corporation, club, or association within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated in accordance with the volume of sales by such person of beer, and shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
38-4-2
Section 38-4-2 Application for assistance; investigation; determination of eligibility and amount of assistance; notice to applicant. (a) Applications for Temporary Assistance for Needy Families (TANF) cash assistance shall be made to the county department in the manner prescribed by the state department and shall contain such information as the state department may require; provided, that nothing contained in this chapter shall be construed as requiring the signing of a pauper's oath on the part of any person making application for assistance hereunder. An investigation and record shall be promptly made by the county department of the circumstances of the applicant. Upon the completion of the investigation the county director shall determine whether the applicant is eligible for assistance under the provisions of this chapter and the rules and regulations of the state department and the amount of assistance he shall receive. The county director shall give notice in writing to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/38-4-2.htm - 2K - Match Info - Similar pages
16-13-4
Section 16-13-4 Diversion of funds; payment of debt obligations. (a) It shall be unlawful for any official in the State of Alabama having the custody of, or in any manner connected with the handling or having the authority to direct the use of any of the public school funds arising under the provisions of Sections 257, 258, 259 and 260 of the Constitution of Alabama to knowingly or intentionally divert or permit to be diverted or to use or permit the use of these funds or any part thereof for any purpose whatsoever except for the uses and purposes as set out in these sections of the constitution, and such official violating this section shall be guilty of a misdemeanor and, upon conviction, shall be fined not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000), and the Attorney General may also institute impeachment proceedings against such official. (b) Nothing contained in this section shall be so construed as to affect any appropriation heretofore made...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-4.htm - 2K - Match Info - Similar pages
45-45-233.36
Section 45-45-233.36 Transfer of funds; grants. Any funds which have been collected pursuant to Act 895, 1975 Regular Session (Acts 1975, p. 1753) and Act 608, 1973 Regular Session (Acts 1973, p. 867) as amended by Act 435, 1975 Regular Session (Acts 1975, p. 1045) and which on April 25, 1978, are unexpended shall be paid over to the fund established pursuant to Section 45-45-233.23. Any federal or state grants which, on April 25, 1978, have been approved for the purpose of aiding in the implementation of the aforesaid acts shall be transferred to the fund established pursuant to Section 45-45-233.23 if legally permissible under the conditions of such grants, and if such is not legally permissible the proceeds of such grants shall be used under the direction of the commission for the purpose of carrying out the provisions hereof. Provided, however, that nothing herein contained shall be construed to disqualify any grant which has heretofore been approved. (Acts 1978, No. 488, p. 530,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-233.36.htm - 1K - Match Info - Similar pages
16-25-11.6
Section 16-25-11.6 Purchase of credit for employment with school operated by Department of Defense. (a) Any active and contributing member of the Teachers' Retirement System of Alabama who was a regular employee of a school operated by the Department of Defense of the United States of America and is now covered by the Teachers' Retirement System shall be eligible to receive credit for such service provided that the member of the Teachers' Retirement System claiming such credit shall have attained not less than 10 years of contributing membership service credit exclusive of military service credit under the Teachers' Retirement System, and provided further that such member performs and complies with the conditions prescribed in subsection (b). (b) A member of the Teachers' Retirement System of Alabama eligible under subsection (a) may receive credit for employment rendered to a school operated by the Department of Defense of the United States of America as provided in subsection (a),...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-25-11.6.htm - 3K - Match Info - Similar pages
40-23-4
sales of materials, equipment, and machinery that, at any time, enter into and become a component part of ships, vessels, towing vessels or barges, or drilling ships, rigs or barges, or seismic or geophysical vessels, other watercraft and commercial fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama Department of Conservation and Natural Resources. Additionally, the gross proceeds from the sale or sales of lifeboats, personal flotation devices, ring life buoys, survival craft equipment, distress signals, EPIRB's, fire extinguishers, injury placards, waste management plans and logs, marine sanitation devices, navigation rulebooks, navigation lights, sound signals, navigation day shapes, oil placard cards, garbage placards, FCC SSL, stability instructions, first aid equipment, compasses, anchor and radar reflectors, general alarm systems, bilge pumps, piping, and discharge and electronic position fixing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
16-22-13.8
Section 16-22-13.8 Fiscal year 2018-2019 adjustments. (a) PAY INCREASES, FY 2018-2019. The State Budget Officer shall allocate to the State Board of Education, the Board of Trustees of the Alabama Institute for Deaf and Blind, the Board of Youth Services School District, the Board of Directors of the Alabama School of Fine Arts, and the Board of Trustees of the Alabama School of Mathematics and Science and for disbursement to the employees thereof funds based on the criteria established in this section. It is not the intent of this section to make appropriations, but the appropriations required by this section shall be made in the annual Education Trust Fund budget act for the designated fiscal year. (1) Certificated Personnel (K-12). For the fiscal year beginning October 1, 2018, and each year thereafter, each certificated employee at all city and county school systems and the teachers at the Department of Youth Services School District shall receive a two and one-half percent salary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-22-13.8.htm - 9K - Match Info - Similar pages
16-22-13.9
Section 16-22-13.9 Fiscal year 2019-2020 adjustments. (a) PAY INCREASES, FY 2019-2020. (a) The State Budget Officer shall allocate to the State Board of Education, the Board of Trustees of the Alabama Institute for Deaf and Blind, the Board of Youth Services School District, the Board of Directors of the Alabama School of Fine Arts, and the Board of Trustees of the Alabama School of Mathematics and Science and for disbursement to the employees thereof funds based on the criteria established in this section. It is not the intent of this section to make appropriations, but the appropriations required by this section shall be made in the annual Education Trust Fund budget act for the designated fiscal year. (1) Certificated Personnel (K-12). For the fiscal year beginning October 1, 2019, and each year thereafter, each certificated employee at all city and county school systems and the teachers at the Department of Youth Services School District shall receive a four percent salary...
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40-18-15
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 States. b. State and local, and foreign, occupational license taxes, and contributions to state unemployment funds. c. State and local, and foreign, real property taxes. d. State and local personal property taxes. e. The generation-skipping transfer (GST) tax imposed on income distributions by 26 U.S.C. § 2601. f. The taxes described in paragraphs c., d., and e. shall be deductible only to the extent that the taxes are deductible for federal income tax purposes under 26 U.S.C. § 164 (relating to taxes). g. In addition, there shall be allowed as a deduction, state and local, and foreign taxes, except income taxes, and taxes imposed by authority of the United States or any possession...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-15.htm - 18K - Match Info - Similar pages
16-22-13.6
Section 16-22-13.6 Fiscal year 2013-2014 adjustments. (a) PAY INCREASES, FY 2013-2014. The State Budget Officer shall allocate to the State Board of Education, the Board of Trustees of the Alabama Institute for Deaf and Blind, the Board of Youth Services School District, the Board of Directors of the Alabama School of Fine Arts, and the Board of Trustees of the Alabama School of Mathematics and Science and for disbursement to the employees thereof funds based on the criteria established in this section. It is not the intent of this section to make appropriations, but the appropriations required by this section shall be made in the annual budget act for the public K-12 schools for the designated fiscal year. (1) Certificated Personnel (K-12). For the fiscal year beginning October 1, 2013, and each year thereafter, each certificated employee at all city and county school systems and the teachers at the Department of Youth Services School District shall receive a two percent pay increase....
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