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40-15-7
Section 40-15-7 Nonresident decedents. (a) Except as herein otherwise provided, all of the
provisions of this chapter shall be applicable to so much of the estates of nonresident decedents
as is subject to estate tax under the act of Congress in effect at the time of the death of
decedent as consists of real estate or tangible personal property located within this state
or other items of property or interest therein lawfully subject to the imposition of an estate
tax by the State of Alabama. (b) In assessing the tax upon any real estate or tangible property
located within this state belonging to the estate of a nonresident decedent, which shall pass
by will, devise or by the laws of intestacy, the Department of Revenue shall determine the
tax due to be such proportion of the federal estate tax as would be leviable upon an estate
of similar taxable net value, less that proportion of any exemption to which the estate is
entitled, which the actual value of the real estate and tangible...
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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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45-37A-51.120
Section 45-37A-51.120 Definitions. (a) The following words, terms, and phrases, wherever used
in this subpart, including this section, shall have the meanings respectively ascribed to
them in this section, unless the context plainly indicates otherwise or that a more restricted
or extended meaning is intended: (1) ANNIVERSARY DATE. The date of establishment and the month
and day thereof annually thereafter. (2) APPOINTED EMPLOYEE. A person who holds his or her
office or position by reason of being appointed by the mayor or city council or other appointing
authority of the city; who is not a classified service employee; and who serves solely at
the pleasure of the respective appointing authority. (3) BASIC MONTHLY EARNINGS and MONTHLY
SALARY. Basic monthly compensation, exclusive of overtime or other forms of extra compensation
but including longevity pay, which shall be regarded as having been received in equal monthly
installments during each of the months prior to the accrual date...
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22-22A-5
Section 22-22A-5 Powers and functions of department; representation of department by Attorney
General in legal actions. In addition to any other powers and functions which may be conferred
upon it by law, the department is authorized beginning October 1, 1982 to: (1) Administer
appropriate portions of Sections 9-7-10 through 9-7-20, which relate to permitting, regulatory
and enforcement functions; administer and enforce the provisions and execute the functions
of Chapter 28 of this title; Chapter 22 of this title; Article 2 of Chapter 23 of this title;
Chapter 30 of this title; appropriate portions of Article 1 of Chapter 27 of this title; Sections
22-24-1 through 22-24-11; Sections 22-25-1 through 22-25-15; and Sections 22-36-1 through
22-36-10. (2) Acting through the Environmental Management Commission, promulgate rules, regulations,
and standards in order to carry out the provisions and intent of this chapter; provided, however,
that prior to the promulgation of any state primary or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-22A-5.htm - 16K - Match Info - Similar pages
40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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31-2A-72
Section 31-2A-72 (Article 72.) Vacation of suspension. (a) Before the vacation of the suspension
of a special court-martial sentence, which as approved includes a bad-conduct discharge, or
of any general court-martial sentence, the officer having special court-martial jurisdiction
over the probationer shall hold a hearing on an alleged violation of probation. The probationer
shall be represented at the hearing by military counsel if the probationer so desires. (b)
The record of the hearing and the recommendation of the officer having special court-martial
jurisdiction shall be sent for action to the officer exercising general court-martial jurisdiction
over the probationer. If the officer vacates the suspension, any unexecuted part of the sentence,
except a dismissal, shall be executed, subject to applicable restrictions in this code. (c)
The suspension of any other sentence may be vacated by any authority competent to convene,
for the command in which the accused is serving or...
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31-2A-39
Section 31-2A-39 (Article 39.) Sessions. (a) At any time after the service of charges which
have been referred for trial to a court-martial composed of a military judge and members,
the military judge, subject to Section 31-2A-35 (Article 35), may call the court into session
without the presence of the members for the purpose of: (1) Hearing and determining motions
raising defenses or objections which are capable of determination without trial of the issues
raised by a plea of not guilty. (2) Hearing and ruling upon any matter which may be ruled
upon by the military judge under this code, whether or not the matter is appropriate for later
consideration or decision by the members of the court. (3) Holding the arraignment and receiving
the pleas of the accused. (4) Performing any other procedural function which does not require
the presence of the members of the court under this code. These proceedings shall be conducted
in the presence of the accused, the defense counsel, and the trial...
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31-2A-48
Section 31-2A-48 (Article 48.) Contempt. A military judge or summary court-martial officer
may punish for contempt any person who uses any menacing word, sign, or gesture in its presence,
or who disturbs its proceedings by any riot or disorder. A person subject to this code may
be punished for contempt by confinement not to exceed five days or a fine of one hundred dollars
($100), or both. A person not subject to this code may be punished for contempt by a military
court in the same manner as a criminal court of the state. (Act 2012-334, p. 790, ยง1.)...
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31-2A-49
Section 31-2A-49 (Article 49.) Depositions. (a) At any time after charges have been signed
as provided in Section 31-2A-30 (Article 30), any party may take oral or written depositions
unless the military judge or summary court-martial officer hearing the case or, if the case
is not being heard, an authority competent to convene a court-martial for the trial of those
charges forbids it for good cause. (b) The party at whose instance a deposition is to be taken
shall give to every other party reasonable written notice of the time and place for taking
the deposition. (c) Depositions may be taken before and authenticated by any military or civil
officer authorized by the laws of the state or by the laws of the place where the deposition
is taken to administer oaths. (d) A duly authenticated deposition taken upon reasonable notice
to the other parties, so far as otherwise admissible under the rules of evidence, may be read
in evidence or, in the case of audiotape, videotape, digital image...
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31-2A-50a
Section 31-2A-50a (Article 50a.) Defense of lack of mental responsibility. (a) It is an affirmative
defense in a trial by court-martial that, at the time of the commission of the acts constituting
the offense, the accused, as a result of a severe mental disease or defect, was unable to
appreciate the nature and quality or the wrongfulness of the acts. Mental disease or defect
does not otherwise constitute a defense. (b) The accused has the burden of proving the defense
of lack of mental responsibility by clear and convincing evidence. (c) Whenever lack of mental
responsibility of the accused with respect to an offense is properly at issue, the military
judge shall instruct the members of the court as to the defense of lack of mental responsibility
under this article and charge members to find the accused any one of the following: (1) Guilty.
(2) Not guilty. (3) Not guilty only by reason of lack of mental responsibility. (d) Subsection
(c) does not apply to a court-martial composed of a...
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