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40-18-15
Section 40-18-15 Deductions for individuals generally. (a) No deduction shall be allowed for
any losses, expenses, or interest deferred or disallowed pursuant to 26 U.S.C. § 267 or for
any cost required to be capitalized in accordance with 26 U.S.C. § 263A; otherwise, there
shall be allowed as deductions: (1) All ordinary and necessary expenses paid or incurred during
the taxable year in carrying on any trade or business, as determined in accordance with 26
U.S.C. § 162. (2) Interest paid or accrued within the taxable year on indebtedness, limited
to the amount allowable as an interest deduction for federal income tax purposes in the corresponding
tax year or period pursuant to the 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-15.htm - 18K - Match Info - Similar pages
40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
9-17-105
Section 9-17-105 Permits; LP-Gas Recovery Fund; proof of insurance; surety bond; Liquefied
Petroleum Gas Board Personal Bond Fund; change of name. (a) The board may issue permits to
any person, who is a citizen of the United States or, if not a citizen of the United States,
is legally present in the United States with appropriate documentation from the federal government,
to engage in or continue the business of selling, distributing, storing, or transporting liquefied
petroleum gases and to engage in or continue the business of installing, servicing, repairing,
removing, or adjusting liquefied petroleum gas containers, tanks, or systems or to perform
magnetic, hydrostatic, visual, or X-ray inspections of liquefied petroleum gas storage containers,
cargo tanks, motor fuel containers, and cylinders in the State of Alabama; and to prescribe
the requirements of any person to obtain the permits. The board may revoke any permit issued,
for cause, in the opinion of the board. (b) The permits...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-105.htm - 19K - Match Info - Similar pages
23-1-106
Section 23-1-106 Effect of article upon outstanding financial obligations incurred by counties;
disposition of funds received by state from counties for road and bridge work therein. All
outstanding financial obligations which were incurred prior to the adoption of this article
for the construction, repair, or maintenance of county roads and bridges in each of the captive
counties shall, upon adoption of this article, become outstanding financial obligations of
the respective captive county and shall be retired or paid in accordance with the terms under
which such indebtedness was incurred. All funds, including escrow funds, received by the state
from the respective captive counties to be used for road and bridge work in the respective
counties, after payment of current obligations of said counties, respectively, shall be returned
to each of said counties, respectively. (Acts 1979, No. 79-688, p. 1217, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-106.htm - 1K - Match Info - Similar pages
23-1-432
Section 23-1-432 (This section terminates April 26, 2018, if no revenue is created.) Use of
funds by department; reporting requirements. (a) The monies allocated to the department from
the fund shall at all times be segregated and kept separate from other federal or state road
and bridge funds allocated to the department. Monies from the fund shall only be expended
for the maintenance, improvement, replacement, and construction of roads and bridges within
the state, including the payment of any debt associated with a road or bridge project or as
matching funds for any federally-funded road or bridge projects. The department shall not
use monies from the fund for any of the following purposes except in accordance with generally
accepted accounting principles for job cost accounting or federal cost allocation regulations:
(1) Salaries, benefits, or any other form of compensation for state or contract employees.
(2) The purchase, lease, or maintenance of equipment. (3) The maintenance or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-432.htm - 2K - Match Info - Similar pages
45-4-244.48
Section 45-4-244.48 Disposition of funds. The proceeds from all taxes collected under this
subpart shall be remitted to Bibb County and deposited in the Bibb County General Fund. Eighty
percent of the net proceeds after the cost of collection shall be distributed to the Bibb
County Board of Education to be used for the acquisition, construction, maintenance, equipping,
and operation of public school facilities, and the board's share of the net proceeds may be
pledged as security for the payment of principal and interest on any indebtedness heretofore
or hereafter issued to provide public school facilities in the county. The remaining 20 percent
of the net proceeds shall be retained by the county and used only for road and bridge construction
and maintenance and public safety purposes. (Act 2019-332, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.48.htm - 1K - Match Info - Similar pages
23-1-103
Section 23-1-103 Transfer to counties by State Department of Transportation of facilities and
properties for construction, repair, and maintenance of roads; resolution of disputes as to
transfers. The State Department of Transportation shall transfer and turn over to the governing
body of each of the captive counties adequate facilities and properties to build, maintain,
and repair roads in said county from equipment presently being used by the State Department
of Transportation in carrying out the functions and duties in relation to roads and bridges
in each of said captive counties respective and/or from surplus equipment returned to the
state from other counties also, but not limited to road equipment, machinery, and supplies
of like kind, amount, nature, and present value as of 1979 to the respective road equipment,
machinery, and supplies which each of the captive counties was required to transfer and turn
over to the State Department of Transportation in accordance with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-103.htm - 1K - Match Info - Similar pages
28-4-113
Section 28-4-113 Acceptance for or shipment, transportation, delivery, etc., of prohibited
liquors or beverages from point to point or along public streets or highways within state.
It shall be unlawful for any person, firm, corporation or association, whether a common carrier
or not, to accept from another for shipment, transportation or delivery or to ship, transport
or deliver for another said prohibited liquors or beverages or any of them when received at
one point, place or locality in this state to be shipped or transported to or delivered to
another person, firm or corporation at another point, place or locality in this state, or
to convey or transport over or along any public street or highway any of such prohibited liquors
for another. The provisions of this section shall not apply to those transporting and delivering
to the persons, firms or corporations authorized by law to receive said prohibited liquors
or beverages or any of them. Any person violating any provision of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-4-113.htm - 1K - Match Info - Similar pages
45-22-120.12
Section 45-22-120.12 County road system employees. In the event that the county commission
shall become responsible for the construction and maintenance of the roads of the county,
then in such event any employee who has previously acquired permanent status with the state
personnel system with the State Department of Transportation and who shall transfer to the
employ of Cullman County shall be subject to any probationary period adopted by the Cullman
County Commission; provided, however, that any such employee may, within six months of such
employment with the county, transfer without prejudice back to the employ of the State Department
of Transportation without loss of pay status or any other benefit or right as such employee
previously had as such state employee. (Act 79-574, p. 1022; Act 80-549, p. 851, §13.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-120.12.htm - 1K - Match Info - Similar pages
9-12-150
Section 9-12-150 Artificial reef construction permit; transportation, inspection, etc., of
reef materials; bond; penalties. (a) Before any person, firm, corporation, or association
constructs or attempts to construct an artificial fishing reef in the coastal waters of the
State of Alabama as defined by Section 9-7-10, or waters approved by the U.S. Army Corps of
Engineers adjacent to or which may affect the coastal area of Alabama as defined by Section
9-7-10, and transports or attempts to transport material from which artificial reefs may be
constructed through the waters of this state, the person, firm, corporation, or association
shall have the material inspected and approved by and shall obtain a permit from the Alabama
Department of Conservation and Natural Resources, Marine Resources Division, or any agency
designated in the future by the division, the cost of which shall be twenty-five dollars ($25)
per reef and shall be credited to the Marine Resources Fund. Materials are...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-12-150.htm - 4K - Match Info - Similar pages
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