|
40-17-171
Section 40-17-171 Levy; amount; certificates of exemption. Every distributor, manufacturer,
retail dealer, or storer of lubricating oil, as herein defined, shall pay an excise tax of
$.02 per gallon upon the selling, distributing, or withdrawing from storage in this state
for any use lubricating oil as herein defined; provided, that this excise tax shall neither
be levied upon the sale of lubricating oil in interstate commerce nor upon any sale of lubricating
oil destined for out-of-state use which is 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; and provided further that this excise tax shall not be levied on lubricating
oil sold to city and county governing bodies, city and county boards of education, the Alabama
Institute for Deaf and Blind, the Department of Youth Services school district, and private
and church schools as defined in Section 16-28-1, and which offer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-171.htm - 2K - Match Info - Similar pages
40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) BUSINESS. All activities relating
to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons for use or
consumption in industrial processes and not primarily for human consumption. (4) GROSS RECEIPTS.
The value proceeding or accruing from the furnishing of utility services, all receipts actual
and accrued, without any deduction on account of the cost of the utility services sold, the
cost of the materials used, labor or service cost, interest paid, or any other expense whatever,
and without any deductions on account of losses. (5) GROSS SALES. The value proceeding or
accruing from the furnishing of utility services, and including the proceeds from the sale
of any utility services handled on consignment by the taxpayer,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-100.htm - 12K - Match Info - Similar pages
40-7-58
Section 40-7-58 Design and operation of system; advisory committee. (a)(1) To ensure that local
taxing jurisdictions have meaningful input into the development and operation of OPPAL, a
state and local advisory committee is hereby established to review the design and operation
of the system and to make recommendations regarding the system requirements and functionality
to the Commissioner of Revenue. (2) The advisory committee shall consist of the following
individuals: a. Two local tax officials appointed by the Association of Alabama Tax Administrators.
b. Two local tax officials appointed by the Alabama Association of Assessing Officials. c.
One county commissioner appointed by the Association of County Commissioners of Alabama. d.
One probate judge who serves as chair of the county commission appointed by the Alabama Probate
Judges Association. e. One representative of the business community, appointed by the Business
Council of Alabama. f. One representative of the retail...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-58.htm - 3K - Match Info - Similar pages
41-15B-1
Section 41-15B-1 Definitions. For purposes of this chapter, the following terms have the meanings
respectively ascribed to them: (1) AT-RISK CHILDREN. Children who because of social, health,
or educational factors are experiencing difficulty with learning, school achievement, or preparation
for employment as evidenced by excessive absence from school without acceptable excuse, by
virtue of being parents, by having been referred to the juvenile court, or by being one or
more years behind their age group in the number of credits obtained or in basic skill levels
obtained. (2) CHILD POPULATION. The population of children below the age of 18 in any federal
decennial census. (3) COUNCIL. The Alabama Children's Policy Council created pursuant to Sections
12-15-130 to 12-15-132, inclusive. (4) FUND. The Children First Trust Fund as established
by Section 41-15B-2. (5) JUVENILE PROBATION SERVICES. Any juvenile probation officer, including,
but not limited to, administrative personnel, juvenile...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-15B-1.htm - 2K - Match Info - Similar pages
41-23-30
Section 41-23-30 Contracts with eligible businesses to provide for tax exemptions; preference
to Alabama manufacturers; endorsement resolution; certification as to employees; wage subsidies.
(a) The department, after consultation with the council, and with the approval of the Governor,
may enter into contracts with eligible businesses to provide: (1) For the exemption from sales
and use tax imposed by the State of Alabama or from sales and use tax imposed by its political
subdivisions, upon approval of the governing authority thereof, of the purchases of the material
used in the construction of a building, or any addition or improvement thereon, for housing
any legitimate zone business enterprise, and machinery and equipment used in that enterprise.
(2) For certain exemptions from income taxes levied by the State of Alabama levied on eligible
corporations and individuals for a period of five years. (3) For certain exemptions of business
privilege taxes levied by the State of Alabama...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-23-30.htm - 5K - Match Info - Similar pages
44-1-51
Section 44-1-51 Composition; compensation; records. (a) The Governor shall be the ex officio
Chair of the Youth Services Board. (b) The board shall be composed of 18 voting members, five
of whom shall be the Commissioner of the State Department of Human Resources, the State Superintendent
of Education, the Commissioner of Mental Health, the State Health Officer, and the Director
of the Alabama Law Enforcement Planning Agency, each of whom may delegate his or her vote
to an agent or employee by written notification 10 days prior to a meeting of the board. (c)
The chair, vice chair, and secretary of the board shall be elected by the members thereof.
The chair shall vote only in the case of a tie. (d) The Speaker of the Alabama House of Representatives
shall appoint two members to be selected from the membership of the House and the Presiding
Officer of the Alabama Senate shall appoint two members to be selected from the membership
of the Senate. The President of the Alabama Council of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/44-1-51.htm - 5K - Match Info - Similar pages
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
16-1-38
Section 16-1-38 Financial and education law training for newly elected superintendents of education.
(a)(1) Each person newly elected or appointed as a city or county superintendent of education
shall, prior to assuming office, attend and satisfactorily complete a training program on
school finances and education law. This requirement shall be applicable upon the development
and offering of the training program as provided in this section. (2) The State Superintendent
of Education, based upon reasonable cause, may allow a newly elected or appointed superintendent
to attend and satisfactorily complete the training program after assuming office. (3) Superintendents
serving on May 31, 2001, may attend such training program. (4) The Department of Education,
or its designee, shall provide the training program at no cost. (b)(1) The training program
shall be formulated by a committee comprised of the State Superintendent of Education and
each of the following: a. A representative of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-1-38.htm - 3K - Match Info - Similar pages
16-6E-4
Section 16-6E-4 Intervention in local education operations and assumption of control by State
Board of Education. The State Board of Education may intervene in the educational operations
of a city or county board of education and thereby assume general and direct control over
all decision making and operational functions of the city or county board of education under
and subject to the following terms and conditions: (1) If the State Superintendent of Education
determines that a majority of the schools in the system are priority schools, or the system
is not in compliance with Chapter 13A of this title or the accreditation status of the system
or a majority of the schools in the system has been placed on probation, or suspended, or
revoked, or if any other formal disciplinary action has been ordered by the accrediting authority,
the State Superintendent of Education shall issue a written notice to the local superintendent
of education and the presiding officer of the city or county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6E-4.htm - 12K - Match Info - Similar pages
16-6F-11
Section 16-6F-11 Public School and College Authority funding; local school system facilities
and land. (a) Access to Alabama Public School and College Authority (PSCA) funds. (1) Public
charter schools shall have the same rights and access to PSCA funding opportunities as non-charter
public schools. (2) The PSCA and the department shall adopt and maintain a policy to ensure
that public charter schools receive access to equitable facilities funding. (b) Access to
local school system facilities and land. (1) A public charter school shall have a right of
first refusal to purchase or lease at or below fair market value a closed or unused public
school facility or property located in a school system from which it draws its students if
the school system decides to sell or lease the public school facility or property. (2) Unused
facility means a school building or other local board of education owned building that is
or could be appropriate for school use, in which more than 60 percent of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6F-11.htm - 1K - Match Info - Similar pages
|