|
16-6D-9
Section 16-6D-9 Tax credit claims; administrative accountability; verification of requirements;
rules and procedures. (a)(1) An individual taxpayer who files a state income tax return and
is not claimed as a dependent of another taxpayer, a taxpayer subject to the corporate income
tax levied by Chapter 18 of Title 40, an Alabama S corporation as defined in Section 40-18-160,
or a Subchapter K entity as defined in Section 40-18-1 may claim a credit for a contribution
made to a scholarship granting organization. If the credit is claimed by an Alabama S corporation
or Subchapter K entity, the credit shall pass through to and may be claimed by any taxpayer
eligible to claim a credit under this subdivision who is a shareholder, partner, or member
thereof, based on the taxpayer's pro rata or distributive share, respectively, of the credit.
(2) The tax credit may be claimed by an individual taxpayer or a married couple filing jointly
in an amount equal to 100 percent of the total...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6D-9.htm - 24K - Match Info - Similar pages
23-1-80.1
Section 23-1-80.1 County commissions - Use of county roads in conducting timber operations.
(a) A county commission, by ordinance or resolution, may require all persons or firms that
own timber in any unincorporated area of the county which plan to utilize county roads for
delivery of pulpwood, logs, poles, posts, or wood chips to any wood yard or processing plant
to provide notice of their intent to utilize the county roads to the county commission. For
purposes of this section, the term timber owner means any person or firm that has entered
into a contract with a landowner for the purposes of severing that timber and delivering pulpwood,
logs, poles, posts, or wood chips to any wood yard or processing plant. In the case where
the landowner harvests his or her own timber and delivers pulpwood, logs, poles, posts, or
wood chips to any wood yard or processing plant, the landowner is the timber owner. The term
timber owner is intended to mean the person or firm who has legal title to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-80.1.htm - 9K - Match Info - Similar pages
23-5-14
Section 23-5-14 Violation of rules, etc., enacted by county commission relative to public roads,
etc., of county. It shall be unlawful for any person, firm or corporation to violate any rule,
regulation or law which has heretofore been adopted or promulgated or which may hereafter
be adopted or promulgated by the county commission of any county, under the authority conferred
by law, relating to the use, control, care, operation or maintenance of the public roads,
bridges or ferries of said county; and any person, firm or corporation violating the same
shall be deemed guilty of a misdemeanor and, upon conviction, shall be fined not more than
$500.00 and may also be sentenced to hard labor for the county for not more than six months.
Each violation shall constitute a separate offense. (Acts 1927, No. 347, p. 348; Code 1940,
T. 23, §62.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-5-14.htm - 1K - Match Info - Similar pages
45-36-180.06
Section 45-36-180.06 Office supplies and transportation; limitations on private property. (a)
The county commission shall furnish the county engineer office supplies and necessary transportation
in connection with his or her duties under this article. The county engineer shall be the
only department of public works employee authorized to drive a county vehicle to and from
the job. The county engineer shall be prohibited from using a county vehicle for strictly
personal reasons. (b) When county vehicles are long distances from the central county shop,
such vehicles may be left overnight in the custody of a trustworthy person until the next
work day. (c) It shall be unlawful for any person to use any county equipment or material
on any private property and any person upon conviction therefor shall be punished as for a
Class C misdemeanor as provided by state law. (d) The department of public works is prohibited
from authorizing or performing any work on private property with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-180.06.htm - 1K - Match Info - Similar pages
11-6-4
Section 11-6-4 State participation in salary. When any county has established the office of
county engineer or chief engineer of the division of public roads the Director of the Department
of Transportation shall, upon application of the county commission, authorize the expenditure
out of the available funds of the State Department of Transportation, of an amount equal to
70 percent of the annual salary of the engineer to such county, which shall apply to the payment
of the annual salary of the engineer, with such payments to be made in equal monthly installments;
provided, that the amount contributed or paid by the State Department of Transportation to
any county, not including retirement contributions, shall not exceed 70 percent of step 18,
or the top step, whichever is greater, of the salary schedule under the Professional Civil
Engineer II, Senior classification in any one year. (Acts 1971, No. 1945, p. 3143, §5; Act
2019-2, 1st Sp. Sess., §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-6-4.htm - 1K - Match Info - Similar pages
6-5-340
Section 6-5-340 Computer failure or malfunction. (a) Whenever used in this section, the following
words and terms shall have the following meanings: (1) GOVERNMENTAL CORPORATION AND AUTHORITY.
Any public or private corporation, board, or authority established pursuant to a general or
local law by state, county, or municipal government for the purpose of carrying out a specific
governmental function. (2) GOVERNMENTAL ENTITY. The state, any municipality, or any county
in the state; any department, agency, board, or commission of a municipality, a county, or
the state; any legislative or regulatory body of the state, or of any municipality or county;
any state, municipal, or county governmental corporation or authority; any state university
or community college, including any publicly funded trade or technical school; the State Board
of Education, and all county, municipal, and city-county public school boards; any state,
county, or municipal hospital boards when such boards are...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-5-340.htm - 5K - Match Info - Similar pages
45-29-71.10
Section 45-29-71.10 County supervisor. (a) The county commission may, by designating one of
its employees or, in its discretion, employ as new personnel, a county supervisor. The county
supervisor shall serve at the pleasure of the county commission and his or her compensation
shall be fixed by the county commission. It shall be the duty of the county supervisor of
Fayette County to do all of the following: (1) To supervise and direct all personnel as are
necessary to properly maintain and construct the public roads, highways, bridges, and county
shop of Fayette County, and he or she shall have authority to prescribe their duties subject
to the policies which are in effect or established by the county commission. (2) To maintain
the necessary accounting funds and records to reflect the cost of the county highway system.
(3) To build or construct new roads, or change old roads. (4) To make recommendations for
a yearly work plan and present budget information for the new year. (5) To...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-71.10.htm - 4K - Match Info - Similar pages
45-34-83
Section 45-34-83 Southeast Alabama Human Development Council. (a)(1) In Henry County, the Southeast
Alabama Human Development Council is hereby established as a nonprofit entity. The members
of the council are the juvenile judge, chair of the county commission, sheriff, the members
of the legislative delegation or their designee of Henry County, and two members appointed
at-large by the Board of Directors of the Southeast Alabama Human Development Council. (2)
The term of office of each member, except the at-large members, shall be the same as his or
her elected term of office and the two at-large members shall serve terms to be set by the
board of directors not to exceed four years. A vacancy occurring other than by expiration
of term shall be filled in the same manner as by the original member, for the unexpired term
only. (3) The members of the council shall serve without compensation, but shall be entitled
to reimbursement for all necessary expenses incurred in the performance of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-34-83.htm - 3K - Match Info - Similar pages
40-9B-6
Section 40-9B-6 Procedure for granting abatement. (a) Any person who proposes to become a private
user of industrial development property or of a major addition may apply to the governing
body of any municipality, county, or public industrial authority, at or about the time that
the private user is requesting inducement, for an abatement of all of the taxes allowed to
be abated under Section 40-9B-4 with respect to such property. The application shall contain
information that will permit the governing body to which it is submitted to make a reasonable
cost/benefit analysis as to the proposed industrial development property and to determine
the maximum exemption period for the abatement of noneducational ad valorem taxes. (b) The
abatements granted by the governing body shall be embodied in an agreement, which may be the
same as the inducement, between the governing body and the private user, setting forth: (1)
The estimated amount of each abatement and the maximum exemption period. (2)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-6.htm - 1K - Match Info - Similar pages
45-4-130
Section 45-4-130 Appointment; powers and duties; bond. (a) The Bibb County Commission, or any
succeeding county governing body performing the functions of the county governing body in
the county, shall employ a county engineer, who shall be a thoroughly qualified and competent
civil engineer, possessing all of the qualifications as specified for county engineers under
the general laws of the State of Alabama. The engineer shall devote his or her entire time
and attention to the maintenance and construction of the Bibb County public roads, highways,
bridges, and ferries. (b) The county engineer shall be appointed by the county commission
from a nomination made by the State Director of Transportation. If the nomination is not acceptable
to the county commission, the State Director of Transportation shall be requested to make
additional nominations. Should the State Director of Transportation refuse, or fail to make
nominations, the county commission may fill the position of county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-130.htm - 6K - Match Info - Similar pages
|