|
11-51-210
Section 11-51-210 Standard singular and multiple jurisdictional tax forms. (a) By December
31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed
agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of municipal and county sales, use, rental, and lodgings taxes
for those municipalities and counties for which the department serves as the collecting agent
from time to time. (b) By December 31, 1998, a committee consisting of three representatives
appointed by the Alabama League of Municipalities (ALM), who shall be municipal employees,
officials, or attorneys, and three representatives appointed by the Association of County
Commissions of Alabama (ACCA), who shall be county employees, officials, or attorneys, shall
develop a standard multiple jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of all county and municipal sales, use, rental, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-210.htm - 8K - Match Info - Similar pages
13A-9-70
Section 13A-9-70 Definitions. The following words and phrases as used in this article shall
have the following meanings unless a different meaning is required by the context: (1) CHARITABLE
ORGANIZATION. Any benevolent, philanthropic, or patriotic person, or one purporting to be
such, consistent with the then-controlling definition provided in the Internal Revenue Code
of the United States of America, which solicits and collects funds for charitable purposes
and includes each local, county, or area division within this state of the charitable organization;
provided the local, county, or area division has authority and discretion to disburse funds
or property otherwise than by transfer to any parent organization. (2) CHARITABLE PURPOSE.
Any charitable, benevolent, philanthropic, or patriotic purpose which is consistent with the
then-controlling definition provided in the Internal Revenue Code of the United States of
America. (3) CIVIL RIGHTS ORGANIZATION. Any charitable organization...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-9-70.htm - 5K - Match Info - Similar pages
22-19-161
assistant by the State Board of Medical Examiners to remove or process a part. (35) "Technician"
means an individual determined to be qualified to remove or process parts by an appropriate
organization that is licensed, accredited, or regulated under federal or state law. The term
includes an enucleator. (36) "Tissue" means a portion of the human body other than
an organ or an eye. The term does not include blood unless the blood is donated for the purpose
of research or education. (37) "Tissue bank" means a person that is licensed, accredited,
or regulated under federal or state law to engage in the recovery, screening, testing, processing,
storage, or distribution of tissue. (38) "Transplant hospital" means a hospital
that furnishes organ transplants and other medical and surgical specialty services required
for the care of transplant patients. (39) "Will" means a disposition of real and
personal property to take effect after the death of a testator. (Act 2008-453, p. 867,
ยง1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-19-161.htm - 7K - Match Info - Similar pages
38-14-1
Section 38-14-1 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) DEPARTMENT. The Department of Human Resources. (2) ELIGIBLE INDIVIDUAL or FAMILY
MEMBER. A person whose household income is equal to or less than 80 percent of the median
household income for the state or less than 200 percent of the federal poverty guidelines,
whichever is greater. (3) EMERGENCY. Payments for necessary medical expenses of the account
owner or family member, expenses to avoid the eviction of the account owner from the account
owner's primary residence, and for necessary living expenses following a loss of income (4)
FIDUCIARY ORGANIZATION. Any nonprofit, fund-raising organization that is exempt from taxation
under Section 501(c)(3) of the Internal Revenue Code, as amended; any certified community
development financial institution; any credit union chartered under federal or state law;
or any Indian tribe as defined in Section 4(12) of the Native American...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/38-14-1.htm - 3K - Match Info - Similar pages
40-18-25
as defined in Section 40-18-160, shall be treated as a separate trust. The net income of the
separate trust shall be computed including only the items taken into account under Section
40-18-162, gain or loss from the disposition of stock of an Alabama S corporation, and federal
income taxes and administrative expenses allocable to the income items treated under this
subdivision. The net income shall be taxed at the rate of five percent. The separate trust
shall not be allowed any personal exemption. (2) No item of income or loss shall be
apportioned to any beneficiary of the trust from the separate trust described in subdivision
(1). (3) The income taxation of the remainder of the trust that does not own the stock of
any Alabama S corporation and its beneficiaries shall be determined under subsections (a)
and (b) without regard to the income, gain, deductions, loss, or credits of the separate trust
owning stock in one or more Alabama S corporations. (e) In the case of a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-25.htm - 6K - Match Info - Similar pages
40-15B-4
Section 40-15B-4 Statutory apportionment of estate taxes. To the extent that apportionment
of an estate tax is not controlled by an instrument described in Section 40-15B-3 and except
as otherwise provided in Sections 40-15B-6 and 40-15B-7, the following rules apply: (1) Subject
to paragraphs (2), (3), and (4), the estate tax is apportioned ratably to each person that
has an interest in the apportionable estate. (2) A generation-skipping transfer tax incurred
on a direct skip taking effect at death is charged to the person to whom the interest in property
is transferred. (3) If property is included in the decedent's gross estate because of Section
2044 of the Internal Revenue Code of 1986 or any similar estate tax provision, the difference
between the total estate tax for which the decedent's estate is liable and the amount of estate
tax for which the decedent's estate would have been liable if the property had not been included
in the decedent's gross estate is apportioned ratably...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15B-4.htm - 1K - Match Info - Similar pages
34-9-6.1
Section 34-9-6.1 Mobile dental facilities or portable dental operations. (a) For purposes of
this section, the following words have the following meanings: (1) DENTAL HOME. The dental
home is the ongoing relationship between the dentist and the patient, inclusive of all aspects
of oral health care, delivered in a comprehensive, continuously accessible, coordinated, and
family-centered way. (2) MOBILE DENTAL FACILITY. Any self-contained facility in which dentistry
or dental hygiene is practiced which may be moved, towed, or transported from one location
to another. (3) OPERATOR. A person licensed to practice dentistry in this state or an entity
which is approved as tax exempt under Section 501(c)(3) of the Internal Revenue Code which
employs dentists licensed in the state to operate a mobile dental facility or portable dental
operation. (4) PORTABLE DENTAL OPERATION. The use of portable dental delivery equipment which
is set up on site to provide dental services outside of a mobile...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-9-6.1.htm - 21K - Match Info - Similar pages
40-18-19
payment would be taxable for federal income tax purposes. (7) Net income realized by individuals
and partnerships from time to time in the business of conducting a financial business employing
moneyed capital coming into competition with the business of national banks, but only if such
individuals and partnerships are subject to an excise tax imposed by this state on or with
respect to such income. (8) In the case of a single person or a married person not living
with husband or wife, a personal exemption of one thousand five hundred dollars ($1,500)
or, in the case of a head of a family or a married person living with husband or wife, a personal
exemption of three thousand dollars ($3,000), but a husband and wife living together shall
receive only one personal exemption of three thousand dollars ($3,000) against their
aggregate income, and in case they make separate returns each must claim a personal
exemption of one thousand five hundred dollars ($1,500). (9) a. Three hundred...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-19.htm - 9K - Match Info - Similar pages
40-29B-2
Section 40-29B-2 Definitions. For the purposes of this chapter, the following terms have the
following meanings: (1) COMMISSIONER. The Commissioner of the Department of Revenue. (2) CONTACT
or CONTACTED. Previous contact of any kind with the department, or an agent of the department,
within two years prior to submitting an initial amnesty application. The term includes returns
filed for the tax types included in the application for tax periods beginning before the look-back
period. The term includes, but is not limited to, with regard to potential liability for the
type of tax identified in the amnesty application, any of the following: a. An audit or notice
of audit. b. Payment of tax. c. Registration for tax. d. Request for extension of time to
file. e. Making a payment of estimated tax. f. Filing a return. g. Non-compliance issued in
response to an application for a certificate of good standing or a certificate of compliance
by the taxpayer or on behalf of the taxpayer. (3) COURIER....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29B-2.htm - 2K - Match Info - Similar pages
45-47-244.20
Section 45-47-244.20 Definitions. All words, terms, and phrases that are defined in Act 100
of the 1959 Second Special Session (Acts 1959, p. 298), as amended, the state sales tax act,
and in Article 11 of Chapter 20 of Title 51 the Code of Alabama 1940, as amended, shall, where
used in this subpart, have the meanings respectively ascribed to them in that act and article,
as heretofore amended, except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this subpart shall have
the following respective meanings, except where the context clearly indicates a different
meaning: (1) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending
on September 30 of the next succeeding calendar year. (2) MONTH. The calendar month. (3) QUARTERLY
PERIOD. The period of three months ending on the last day of each March, June, September,
and December. (4) REGISTERED SELLER. The person registered with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.20.htm - 2K - Match Info - Similar pages
|