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41-23-24
Section 41-23-24 Tax incentives; adoption of rules to implement tax credits and incentives;
maximum tax credit per new permanent employee; application of tax credits; tax credits are
in addition to exemptions and credits under Chapter 18 of Title 40; no credits for taxes to
other states. (a) Any provisions of Title 40, Chapter 18, notwithstanding, and specifically
any provisions of Sections 40-18-22, 40-18-35, 40-18-35.1, 40-18-37 and 40-18-38, to the contrary
notwithstanding, the following tax incentives may be available to any business, industry or
manufacturer who complies with the provisions of this article: (1) INCOME TAX CREDIT. There
may be a five-year credit of varying proportions of taxes due from zone operations: first
year, 80 percent; second year, 60 percent; third year, 40 percent; fourth and fifth years,
20 percent. This credit is available for corporations, partnerships, and proprietorships provided
that 30 percent of the new permanent employees were formerly unemployed...
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6-10-7
Section 6-10-7 Wages, salaries, or other compensation of laborers or employees for personal
services. (a) The wages, salaries, or other compensation of laborers or employees, residents
of this state, for personal services, shall be exempt from levy under writs of garnishment
or other process for the collection of debts contracted or judgments entered in tort in an
amount equal to 75 percent of such wages, salaries, or other compensation due or to become
due to such laborers or employees, and the levy as to such percentage of their wages, salaries,
or other compensation shall be void. The court issuing the writ or levy shall show thereon
the amount of the claim of the plaintiff and the court costs in the proceedings. If at any
time during the pendency of the proceedings in the court a judgment is entered for a different
amount, then the court shall notify the garnishee of the correct amount due by the defendant
under the writ or levy. The garnishee shall retain 25 percent of the wages,...
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8-9B-2
Section 8-9B-2 Definitions. As used in this chapter: (1) "Affiliate" means:
(i) a person that directly or indirectly owns, controls, or holds with power to vote, 20 percent
or more of the outstanding voting securities of the debtor, other than a person that holds
the securities: (A) as a fiduciary or agent without sole discretionary power to vote the securities;
or (B) solely to secure a debt, if the person has not in fact exercised the power to vote;
(ii) a corporation 20 percent or more of whose outstanding voting securities are directly
or indirectly owned, controlled, or held, with power to vote, by the debtor or a person that
directly or indirectly owns, controls, or holds, with power to vote, 20 percent or more of
the outstanding voting securities of the debtor, other than a person that holds the securities:
(A) as a fiduciary or agent without sole discretionary power to vote the securities; or (B)
solely to secure a debt, if the person has not in fact exercised the power to...
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11-50B-8
Section 11-50B-8 Meetings, hearings, etc., open to public; notice; petition; election;
procedure. (a) Actions of the governing body of a public provider relating to the provision
of cable service or telecommunications service by the public provider, shall be taken in meetings
open to the public consistent with any one or more of Sections 11-43-49, 11-43A-21, 11-44C-25,
and 13A-14-2, as amended, respectively, or other similar statutory provisions, as shall otherwise
govern meetings of the governing body of the affected public provider. (b) Prior to the determination
of the governing body of a public provider of cable service to commence furnishing cable service
to subscribers in the exercise of authority granted under this chapter, the governing body
of the public provider shall conduct a public hearing. Actual notice of the date, time, and
place of the public hearing shall be given not less than 30 days prior thereto, to each private
provider furnishing cable service in the...
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16-6D-9
Section 16-6D-9 Tax credit claims; administrative accountability; verification of requirements;
rules and procedures. (a)(1) An individual taxpayer who files a state income tax return and
is not claimed as a dependent of another taxpayer, a taxpayer subject to the corporate income
tax levied by Chapter 18 of Title 40, an Alabama S corporation as defined in Section
40-18-160, or a Subchapter K entity as defined in Section 40-18-1 may claim a credit
for a contribution made to a scholarship granting organization. If the credit is claimed by
an Alabama S corporation or Subchapter K entity, the credit shall pass through to and may
be claimed by any taxpayer eligible to claim a credit under this subdivision who is a shareholder,
partner, or member thereof, based on the taxpayer's pro rata or distributive share, respectively,
of the credit. (2) The tax credit may be claimed by an individual taxpayer or a married couple
filing jointly in an amount equal to 100 percent of the total...
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25-4-134
Section 25-4-134 Procedures for collection of delinquent contribution payments. (a)
Generally. The contributions, interest, and penalties required to be paid under this chapter
shall be a first and prior lien upon all property and rights to property, real or personal,
of any employer subject to this chapter. The lien shall arise at the time the contribution
report, or the payment of the contributions, as the case may be, was due to have been filed
with or made to the Department of Labor. The secretary may file in the office of the judge
of probate of any county in this state a certificate which shall show the name of the department
for which it is filed, the amount and nature of the contributions, interest, and penalties
for which a lien is claimed together with any costs that may have accrued, the name of the
employer against whose property a lien for such contributions, interest, and penalties is
claimed and the date thereof. An error in the certificate of the amount shall not...
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27-42-8
Section 27-42-8 Powers and duties. (a) The association shall: (1)a. Be obligated to
pay covered claims existing prior to the order of liquidation arising within 30 days after
the order of liquidation, or before the policy expiration date if less than 30 days after
the order of liquidation, or before the insured replaces the policy or causes its cancellation,
if he or she does so within 30 days of the order of liquidation. The obligation shall be satisfied
by paying to the claimant an amount as follows: 1. The full amount of a covered claim for
benefits under workers' compensation insurance coverage. 2. An amount not exceeding ten thousand
dollars ($10,000) per policy for a covered claim for the return of unearned premium. 3. An
amount not exceeding three hundred thousand dollars ($300,000) or the policy limits, whichever
is less, per claim for all covered claims. For purposes of this limitation, all claims of
any kind whatsoever arising out of, or related to, bodily injury or death to...
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32-9-29
Section 32-9-29 Permits for movement of oversized vehicles or loads. (a) Authorized;
application; issuance; seasonal, etc., limitations; refusal, revocation, or cancellation.
(1) The Director of the Department of Transportation or the official of the department designated
by the director, upon application and for good cause being shown therefor, may issue a permit
in writing authorizing the applicant to operate or move upon the state's public roads a vehicle
or combination of no more than two vehicles and loads whose weight, width, length, or height,
or combination thereof, exceeds the maximum limit specified by law; provided, that the load
transported by such vehicle or vehicles is of such nature that it is a unit which cannot be
readily dismantled or separated; provided, however, that bulldozers and similar construction
equipment shall not be deemed readily separable for purposes of this chapter; and further
provided, that no permit shall be issued to any vehicle whose operation upon...
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45-37A-51.137
Section 45-37A-51.137 The fund and its investment. (a) In each instance in which any
provision of this section requires a determination of the value of a security, or securities,
in the fund, the fair market value of such security or securities as determined by pricing
sources acceptable to the custodian, shall be deemed to be the value thereof. (b) The fund
shall include all assets of the fund in any form, and the city director of finance shall be,
ex officio, the custodian of the fund. The custodian shall keep a separate account of the
fund and of all assets and liabilities thereof and of all receipts and disbursements thereof
and of all prior service time and paid membership time of employee members. The custodian
shall keep all monies of the fund in a separate bank account. The custodian shall keep in
force and effect a bond in a penal amount equal to the total amount of monies and securities
in such custodian's custody or possession, but in no event in excess of fifty thousand...
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27-1-24.1
Section 27-1-24.1 Incentives for homeowners insurance policies with wind coverage in
certain areas. (a) Insurance carriers providing full property and casualty coverage, to specifically
include wind and hail coverage, to property owners within the areas defined in Section
27-1-24, including any portion of the area as it may be expanded from time to time pursuant
to Section 27-1-27, but only on properties that as of the time of writing are insured
for wind coverage through the Alabama Insurance Underwriting Association, may claim as a nonrefundable
credit against the insurance premium tax imposed by Chapter 4A of this title, in an amount
equal to 20 percent of the insurance premium tax otherwise due on the premium written for
the property owners for the taxable year in Zones B4, B5, M4, M5, or successor zones; and
35 percent of the insurance premium tax otherwise due on the premium written for the property
owners for the taxable year in Zones Gulf Front, B1, B2, B3, M1, M2, M3, or...
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