|
22-25B-1
Section 22-25B-1 Definitions. For purposes of this chapter, the following terms shall
have the following meanings unless the context clearly indicates otherwise: (1) ADEM. The
Alabama Department of Environmental Management. (2) ADPH. The Alabama Department of Public
Health. (3) CERTIFICATE OF ECONOMIC VIABILITY. The certification by the commission of the
financial viability of a wastewater management entity's financial viability pursuant to this
chapter. (4) CLUSTER WASTEWATER SYSTEM. An integrated wastewater collection system or treatment
system, or both, or multiple systems serving a single development or contiguous developments,
which collectively have a design flow of 15,000 GPD or less, and is designed and permitted
for discharge of the treated wastewater to a subsurface distribution system, but excluding
systems that discharge directly to surface waters of the state. The system must be designed
by and certified by a licensed professional engineer to comply with design and permit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-25B-1.htm - 4K - Match Info - Similar pages
40-14A-34
Section 40-14A-34 (Repealed for taxable years beginning on or after January 1, 2002.)
Definition of taxable shares base. The taxable shares base shall be determined as follows:
(a) Multiply the corporation's initial taxable shares base by the apportionment factor used
to apportion the corporation's income to Alabama for purposes of the Alabama income tax in
accordance with Chapter 18 or that would be used if the corporation were subject to income
tax under Chapter 18. (b) From the amount determined in subsection (a), deduct the following:
(1) The book value of all devices, facilities, or structures, and all identifiable components
or materials for use therein, that are located in Alabama and are acquired or constructed
primarily for the control, reduction, or elimination of air, ground, or water pollution or
radiological hazards where such pollution or radiological hazards result from or would be
caused by activities of the taxpayer in Alabama; (2) The net amount invested by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14A-34.htm - 6K - Match Info - Similar pages
40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For
the purpose of this division, the following terms shall have the respective meanings ascribed
by this section: (1) PERSON or COMPANY. Used interchangeably, includes any individual,
firm, copartnership, association, corporation, receiver, trustee, or any other group or combination
acting as a unit and the plural as well as the singular number, unless the intention to give
a more limited meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama.
(4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit
sales and the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
11-97-2
Section 11-97-2 Definitions. The following words and phrases used in this chapter, and
others evidently intended as the equivalent thereof, shall, in the absence of a clear implication
herein otherwise, be given the following respective interpretations herein: (1) APPLICANT.
A natural person who files a written application with the governing body of any county or
municipality in accordance with the provisions of Section 11-97-3 hereof. (2) AUTHORIZING
RESOLUTION. A resolution of ordinance adopted by the governing body of any county or municipality
in accordance with the provisions of Section 11-97-3 hereof, that authorizes the incorporation
of a corporation. (3) BOARD. The board of directors of a corporation. (4) BONDS. Bonds, notes,
or other obligations representing an obligation to pay money. (5) CORPORATION. Any public
corporation organized pursuant to the provisions of this chapter. (6) COSTS. As applied to
a facility or any portion thereof, shall include all or any part of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-97-2.htm - 10K - Match Info - Similar pages
40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and
phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for
tax or payments required to be made in lieu thereof. An abatement of transaction taxes imposed
under Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve
the seller from the obligation to collect and pay over the transaction tax as if the sale
were to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED
TRANSACTION TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments
required to be made in lieu thereof, on tangible personal property and taxable services incorporated
into an industrial development property, the cost of which may be added to capital account
with respect to the property, determined without regard to any rule which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-3.htm - 19K - Match Info - Similar pages
40-14A-24
Section 40-14A-24 Net worth in Alabama. (a) A taxpayer's net worth in Alabama shall
be determined by apportioning the taxpayer's net worth computed under Section 40-14A-23
in the same manner as prescribed for apportioning income during the determination period for
purposes of the income tax levied by Chapter 18, or the manner in which the income would be
apportioned if the taxpayer were subject to the income tax, or for the purposes of the financial
institution excise tax levied by Chapter 16; provided, however, that the net worth of insurers
subject to the insurance premium tax levied by Chapter 4A of Title 27 shall be apportioned
on the basis of the ratio of the insurer's Alabama premium income to its nationwide total
direct premiums as reflected on schedule T of the insurer's annual statement filed with the
Commissioner of Insurance for the then immediately preceding calendar year. (b) There shall
be deducted from the amount of net worth in Alabama as determined in accordance with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14A-24.htm - 8K - Match Info - Similar pages
36-25A-2
Section 36-25A-2 Definitions. As used in and for determining the applicability of this
chapter, the following words shall have the following meanings solely for the purposes of
this chapter: (1) DELIBERATION. An exchange of information or ideas among a quorum of members
of a subcommittee, committee, or full governmental body intended to arrive at or influence
a decision as to how any members of the subcommittee, committee, or full governmental body
should vote on a specific matter that, at the time of the exchange, the participating members
expect to come before the subcommittee, committee, or full body immediately following the
discussion or at a later time. (2) EXECUTIVE SESSION. That portion of a meeting of a subcommittee,
committee, or full governmental body from which the public is excluded for one or more of
the reasons prescribed in Section 36-25A-7(a). (3) GENERAL REPUTATION AND CHARACTER.
Characteristics or actions of a person directly involving good or bad ethical conduct,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-25A-2.htm - 12K - Match Info - Similar pages
22-32-3
Section 22-32-3 Acquisition of waste disposal site. The Department of Energy may accept
gifts or grants of title to real property for establishing a low-level radioactive waste disposal
site. Further, upon the determination by the Governor of the existence of a need for a site
by Alabama citizens within the next five years, the Department of Energy may acquire title
to real property by purchase, condemnation, or otherwise for the establishment of a low-level
radioactive waste site. Such need may include designation of the State of Alabama as a host
state for a low-level radioactive treatment, storage or disposal site by the Southeast Low-Level
Radioactive Waste Management Commission. (Acts 1982, No. 82-328, p. 441, §3; Acts 1983, No.
83-511, p. 720, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-32-3.htm - 1K - Match Info - Similar pages
22-27-91
Section 22-27-91 Approved methods of disposal. All waste cooking grease and inedible
animal by-product produced in the course of doing business in commercial establishments, except
nonlicensed or permitted farms, shall be disposed of by utilization of an approved method.
Approved methods of disposal shall be limited to the following: (1) Discharging the waste
cooking grease or inedible animal by-product into a municipal sewer when the receiving municipality
has agreed in writing to accept the waste and under the conditions specified by the municipality.
(2) Depositing the waste cooking grease or inedible animal by-product into a landfill approved
by the department to receive the waste and under the conditions as shall be specified by the
landfill permit. (3) Offering the waste cooking grease or inedible animal by-product for removal
or transportation by a licensed, permitted, or registered renderer for the purposes of recycling.
(4) Other methods of disposal approved by the appropriate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-91.htm - 1K - Match Info - Similar pages
22-27-71
Section 22-27-71 Disposal in approved manners. All commercial establishments, except
nonlicensed or permitted family farms, which produce waste cooking grease or any inedible
animal by-product in the course of doing business shall dispose of such grease or by-product
only in a manner approved by the agency granting a license or permit to operate the establishment,
if applicable, or in any case in a manner approved by the Department of Agriculture and Industries,
Department of Environmental Management, Department of Public Health, or local water and wastewater
utilities, as appropriate. (Act 2001-661, p. 1383, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-71.htm - 931 bytes - Match Info - Similar pages
|