40-16-4
Section 40-16-4 Levy; reporting of tax; promulgation of rules. (a)(1) Every such financial institution engaging in any of the following businesses: (i) Banking; (ii) Conducting the business of a financial institution as defined in this chapter; (iii) Conducting a credit card business through the issuance of credit cards to Alabama residents or businesses; or (iv) Conducting a business employing moneyed capital coming into competition with the business of national banks shall pay to the state annually for each taxable year an excise tax measured by its net income allocated and apportioned for the taxable year at the rate of six and one-half percent of the net income. (2) For purposes of the excise tax imposed by this chapter, any financial institution which has income from business activity that is taxable both within and without this state shall allocate and apportion its net income as provided in rules which shall be prescribed by the Department of Revenue, provided that such rules...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-16-4.htm - 4K - Match Info - Similar pages
40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or payments required to be made in lieu thereof. An abatement of transaction taxes imposed under Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the seller from the obligation to collect and pay over the transaction tax as if the sale were to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to be made in lieu thereof, on tangible personal property and taxable services incorporated into an industrial development property, the cost of which may be added to capital account with respect to the property, determined without regard to any rule which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-3.htm - 19K - Match Info - Similar pages
45-17-243.01
Section 45-17-243.01 Authorization of levy of sales tax. (a) The governing body of the county is authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, and to collect as herein provided, a privilege or license tax upon every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University, and all other institutions of higher learning in the state, whether such institutions be denominational, state, county, or municipal institutions, and any association or other agency or instrumentality of any such institution, that is both of the following: (1) Engaged or continuing within the county in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character, not including, however, bonds or other evidences of debts or stocks, nor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.01.htm - 3K - Match Info - Similar pages
45-35-244
Section 45-35-244 Definitions. (a) The following words, terms, and phrases as used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COUNTY. Houston County in the State of Alabama. (2) COUNTY GROSS RECEIPTS TAX AREA. All of Houston County. (3) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next calendar year. (4) ITS DESIGNEE or DESIGNEE. Any entity, person, or corporation, including, but not limited to, the State Department of Revenue, designated by resolution of the Houston County Commission to act for or on behalf of the Houston County Commission to perform all or any part of the rights, functions, and duties of the Houston County Commission given, delegated, or set forth in this subpart. (5) MONTH. A calendar month. (6) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December. (7) REGISTERED...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.htm - 3K - Match Info - Similar pages
45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the county is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, and to collect as herein provided, a privilege or license tax upon every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University, and all other institutions of higher learning in the state, whether such institutions be denominational, state, county, or municipal institutions, and any association or other agency or instrumentality of any such institution, that is both of the following: (1) Engaged or continuing within the county in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character, not including, however, bonds or other evidences of debts or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.41.htm - 3K - Match Info - Similar pages
27-1-21
Section 27-1-21 Uniformity of limits applied to fulfillment of certain drug prescriptions. (a) For the purposes of this section, the following words shall have the following meanings: (1) ENROLLEE. A person enrolled in a health benefit plan. (2) HEALTH BENEFIT PLAN. Any individual or group plan, policy, or contract for health care services issued, delivered, issued for delivery, renewed in this state by a health care insurer, health maintenance organization, accident and sickness insurer, fraternal benefit society, nonprofit hospital service corporation, nonprofit medical service corporation, health care service plan, or any other person, firm, corporation, joint venture, or other similar business entity that pays for, purchases, or furnishes health care services to patients, insureds, or beneficiaries in this state. The term includes, but is not limited to, entities created pursuant to Article 6 of Chapter 4 of Title 10. The term shall not include any collective bargaining agreement...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-1-21.htm - 3K - Match Info - Similar pages
27-4A-3
Section 27-4A-3 Generally. (a) Subject to the exceptions and exemptions hereinafter set forth, for the year beginning on January 1, 1995, and for each year thereafter, every insurer shall pay to the commissioner a premium tax equal to the percentage, as set out in this subsection, of the premiums received by the insurer for business done in this state, whether the same was actually received by the insurer in this state or elsewhere: (1) PREMIUM TAX ON LIFE INSURANCE PREMIUMS. a. Except as hereinafter provided, the rates of taxation on life insurance premiums shall be those amounts set out in the following schedule: Year Foreign Insurers Domestic Insurers 1995 2.9 1.3 1996 2.8 1.6 1997 2.7 1.8 1998 2.5 2.1 Every Year Thereafter 2.3 2.3 b. Individual life insurance policies in a face amount of greater than $5,000 and up to and including $25,000, excluding group life insurance policies, shall be taxed at the rate of one percent per annum. c. Individual life insurance policies in a face...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-4A-3.htm - 16K - Match Info - Similar pages
27-62-6
Section 27-62-6 Notification of cybersecurity event. (a) Each licensee shall notify the commissioner as promptly as possible, but in no event later than three business days from a determination that a cybersecurity event involving nonpublic information that is in the possession of a licensee has occurred when either of the following criteria has been met: (1) This state is the state of domicile of the licensee, in the case of an insurer, or this state is the home state of the licensee, in the case of a producer, as those terms are defined in Section 27-7-1, and the cybersecurity event has a reasonable likelihood of materially harming a consumer residing in this state or reasonable likelihood of materially harming any material part of the normal operation of the licensee. (2) The licensee reasonably believes that the nonpublic information involves 250 or more consumers residing in this state and the cybersecurity event is either of the following: a. A cybersecurity event impacting the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-62-6.htm - 7K - Match Info - Similar pages
34-5A-1
Section 34-5A-1 Definitions. For the purposes of this chapter, the following terms shall have the following meanings: (1) APPLIED BEHAVIOR ANALYSIS DIRECT CONTACT TECHNICIAN. An individual who directly implements applied behavior analysis services. (2) BOARD. The Alabama Behavior Analyst Licensing Board charged with overseeing the regulation of behavior analyst professionals. (3) CERTIFYING ENTITY. The nationally accredited Behavior Analyst Certification Board, Incorporated. (4) LICENSED ASSISTANT BEHAVIOR ANALYST. An individual who is certified by the certifying entity as a board certified assistant behavior analyst and who satisfies the criteria identified in Section 34-5A-4. (5) LICENSED BEHAVIOR ANALYST. An individual who is certified by the certifying entity as a board certified behavior analyst and who satisfies the criteria identified in Section 34-5A-4. (6) PRACTICE OF BEHAVIOR ANALYSIS. The design, implementation, and evaluation of instructional and environmental modifications...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-5A-1.htm - 2K - Match Info - Similar pages
45-49-100.40
Section 45-49-100.40 Powers of board. The board of school commissioners shall be entitled to receive, levy, assess, and collect all devises, revenues, and taxes to which they were by law entitled at the date of the organization of the Board of Education of the State of Alabama, and they shall have full power to continue in force, revise, modify, and improve, as to them may see fit, the public school system now existing in the County of Mobile, and to make such bylaws, rules, and regulations, not inconsistent with the laws of the state and of the United States, for the government of the board and of the schools, as they may deem expedient or necessary. They shall hold regular meetings of the board at such times as they may fix upon and adjourned or special meetings when necessary. Three members of the board shall constitute a quorum for the transaction of business, but no business involving a change in the system, rules, and regulations or affecting the general interest of the county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-100.40.htm - 5K - Match Info - Similar pages
|