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11-44C-41
Section 11-44C-41 Fiscal, budget, and accounting years. The fiscal year of the city government
shall end on the last day of September of each calendar year. Such fiscal year shall also
constitute the budget and accounting year. As used in this chapter, the term "budget
year" shall mean the fiscal year for which any particular budget is adopted and in which
it is administered. (Acts 1985, No. 85-229, p. 96, §41.)...
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11-44E-110
Section 11-44E-110 Fiscal, budget, and accounting year. The fiscal year of the city government
shall begin on the first day of October and shall end on the last day of September of each
calendar year. Such fiscal year shall also constitute the budget and accounting year. As used
in this chapter, the term "budget year" shall mean the fiscal year for which any
particular budget is adopted and in which it is administered. (Acts 1988, No. 88-445, p. 660,
§6.01.)...
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19-3A-102
Section 19-3A-102 Definitions. As used in this chapter, the following terms are defined as
follows: (1) ACCOUNTING PERIOD. A calendar year unless another 12-month period is selected
by a fiduciary. The term includes a portion of a calendar year or other 12-month period that
begins when an income interest begins or ends when an income interest ends. (2) BENEFICIARY.
Includes, in the case of a decedent's estate, an heir, legatee, and devisee and, in the case
of a trust, an income beneficiary and a remainder beneficiary. (3) FIDUCIARY. A personal representative
or a trustee. The term includes an executor, administrator, successor personal representative,
special administrator, and a person performing substantially the same function. (4) INCOME.
Money or property that a fiduciary receives as current return from a principal asset. The
term also includes a portion of receipts from a sale, exchange, or liquidation of a principal
asset, to the extent provided in Article 4. (5) INCOME...
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40-18-30
Section 40-18-30 Return when accounting period changes. (a) Taxpayer filing separate returns.
If a taxpayer, with the approval of the Department of Revenue, changes the basis of computing
taxable income from the fiscal year to the calendar year, a separate return shall be filed
for the period between the close of the last fiscal year for which return shall be made and
the following December 31. If the change is made from the calendar year to the fiscal year,
a separate return shall be filed for the period between the close of the last calendar year
for which return was filed and the date designated as the close of the last fiscal year. If
the change is made from one fiscal year to another fiscal year, a separate return shall be
filed for the period between the close of the former fiscal year and the date designated as
the close of the new fiscal year. If a taxpayer filing the taxpayer's first return for income
tax keeps accounts on the basis of a fiscal year, the taxpayer shall file a...
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16-6D-4
Section 16-6D-4 Definitions. For the purposes of this chapter, the following terms shall have
the following meanings: (1) ACADEMIC YEAR. The 12-month period beginning on July 1 and ending
on the following June 30. (2) DEPARTMENT OF REVENUE. The Alabama Department of Revenue. (3)
EDUCATIONAL SCHOLARSHIP. A grant made by a scholarship granting organization to an eligible
student to cover all or part of the tuition and mandatory fees for one academic year charged
by a qualifying school to the eligible student receiving the scholarship; provided, however,
that an educational scholarship shall not exceed six thousand dollars ($6,000) for an elementary
school student, eight thousand dollars ($8,000) for a middle school student, or ten thousand
dollars ($10,000) for a high school student per academic year. The term does not include a
lump sum, block grant, or similar payment by a scholarship granting organization to a qualifying
school that assigns the responsibility in whole or in part for...
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25-4-131
Section 25-4-131 Election of coverage under chapter by employing units and political subdivisions.
(a) Any employing unit (except one whose employment is specifically exempt under the provisions
of subsection (b) of Section 25-4-10) not otherwise subject to this chapter which files with
the secretary its written election to become an employer subject hereto for not less than
two calendar years shall, with the written approval of such election by the secretary, become
an employer subject hereto to the same extent as all other employers as of the date stated
in such approval. (b) Prior to January 1, 1978, any political subdivision of this state may
elect at the beginning of any calendar quarter beginning on or after January 1, 1972, for
a period of not less than two calendar years, to cover under this chapter service performed
by employees in all of the hospitals and institutions of higher education, as defined in subsections
(c) and (e) of Section 25-4-10, operated by such political...
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34-8B-12
Section 34-8B-12 Licensing fees. The annual fees for licensure pursuant to this chapter shall
be established by the board and shall cover a 12-month period beginning October 1 of each
year. All fees collected by the board shall be paid into the State Treasury to the credit
of the Board of Court Reporting Fund which is hereby created. Moneys in the fund shall be
subject to withdrawal only upon warrant of the state Comptroller to be issued upon certification
of the secretary. Any funds remaining in the fund at the end of each fiscal year in excess
of two hundred fifty thousand dollars ($250,000), shall be available to the board to provide
for the education and training of court reporters. At all times the board shall retain a sum
not in excess of two hundred fifty thousand dollars ($250,000), to meet any emergency which
may affect the efficient operation of the board. No funds shall be withdrawn or expended except
as budgeted and allocated pursuant to this chapter and only in amounts as...
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45-37A-51.09
Section 45-37A-51.09 Compensation limits; forfeitures; required minimum. (a) Compensation in
excess of one hundred sixty thousand dollars ($160,000), or such other amount provided in
the Internal Revenue Code of 1986, as amended, shall be disregarded. Such amount shall be
adjusted for increases in the cost-of-living in accordance with Section 401(a)(17)(B), except
that the dollar increase in effect on January 1 of any calendar year shall be effective for
the fiscal years beginning with or within such calendar year. If compensation for any prior
determination period is taken into account in determining a participant member's benefits
for the current fiscal year, the compensation for such prior determination period is subject
to the applicable annual compensation limit in effect for that prior period. (b) Notwithstanding
the foregoing and to the extent applicable to governmental plans as such are defined in Section
414(d) of the Internal Revenue Code of 1986, as amended, in no event may...
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40-18-74
Section 40-18-74 Payment of amounts withheld. (a) Every employer required to deduct and withhold
tax under Section 40-18-71 shall for each quarterly period, on or before the last day of the
month following the close of each quarterly period, file a return and pay to the Department
of Revenue the tax required to be withheld under Section 40-18-71. Where the aggregate amount
required to be deducted and withheld by any employer for either the first or second month
of a calendar quarter exceeds $1,000 the employer shall by the fifteenth day of the succeeding
month file a return and pay the aggregate amount to the Department of Revenue. The amount
paid shall be allowed as a credit against the liability shown on the employer's quarterly
withholding return required by this section. Any employer required under this section to make
monthly payments of the aggregate amount required to be deducted and withheld that does not
file a return and pay the aggregate amount by the prescribed date shall...
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40-26B-1
Section 40-26B-1 Definitions. The following words, terms and phrases, when used in this article
shall have the meanings ascribed to them in this section, except where the context clearly
indicates a different meaning: (1) DEPARTMENT. The Department of Revenue of the State of Alabama.
(2) FISCAL YEAR. An accounting period of 12 months beginning on the first day of the first
month of the state fiscal year. (3) MEDICAID PROGRAM. The medical assistance program as established
in Title XIX of the Social Security Act and as administered in the State of Alabama by the
Alabama Medicaid Agency pursuant to executive order and Title 560 of the Alabama Administrative
Code. (4) PHARMACEUTICAL PROVIDER. A provider of drugs, medicines, chemicals and poisons which,
pursuant to a valid prescription, are offered for sale, compounded or dispensed to citizens
of Alabama. This term shall include all places whose title may imply the sale, offering for
sale, compounding or dispensing, of drugs, medicines,...
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