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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual,
including, but not limited to, an attorney or certified public accountant with written authority
or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal;
provided however, that nothing herein shall be construed as entitling any such individual
who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL
JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER.
The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller
of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means
any officer or employee of the department duly authorized by the commissioner,...
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8-17-91
Section 8-17-91 Disposition of funds; overpayments. (a) The proceeds from the permit
fees, inspection fees, and penalties, if any, collected by the Commissioner of Agriculture
and Industries and the Revenue Commissioner pursuant to Section 8-17-87 together with
one-third of the proceeds of the six cent ($.06) additional motor fuel excise tax levied on
gasoline under subdivision (1) of subsection (a) of Section 40-17-325, shall be paid
into the State Treasury and distributed by the State Treasurer as follows: (1) An amount equal
to five percent or no less than $175,000, whichever is greater, of the combined proceeds received
each month shall accrue to the credit of, and be deposited in, the Agricultural Fund; and
(2) The balance of the proceeds shall be distributed as follows: a. 13.87 percent of the balance
of the proceeds shall be distributed equally among each of the 67 counties of the state monthly.
The county shall deposit the proceeds into the county's special RRR Fund as provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-91.htm - 9K - Match Info - Similar pages
19-3D-19
Section 19-3D-19 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018
REGULAR SESSION, EFFECTIVE JANUARY 1, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. TAX-RELATED
LIMITATIONS. (a) In this section the following terms have the following meanings: (1)
GRANTOR TRUST. A trust as to which a settlor of a first trust is considered the owner under
26 U.S.C. Sections 671 through 677, as amended, or 26 U.S.C. Section 679, as amended.
(2) INTERNAL REVENUE CODE. The United States Internal Revenue Code of 1986, as amended. (3)
NONGRANTOR TRUST. A trust that is not a grantor trust. (4) QUALIFIED BENEFITS PROPERTY. Property
subject to the minimum distribution requirements of 26 U.S.C. Section 401(a)(9), as
amended, and any applicable regulations, or to any similar requirements that refer to 26 U.S.C.
Section 401(a)(9) or the regulations. (b) An exercise of the decanting power is subject
to the following limitations: (1) If a first trust contains property that qualified, or would
have...
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2-15-41
Section 2-15-41 Dealer's permit required; permit fee and plates for vehicles used in
hauling or transporting livestock; relation to Article 6 of chapter. No dealer, except as
provided in this section, may engage in any business described in Section 2-15-40
without a permit. Every dealer shall annually, on or before October 1, file an application
with the commissioner for a permit to engage in the business. The application shall be made
upon forms furnished by the Department of Agriculture and Industries and shall contain such
information as may be required. The fee for every permit, except as provided in this section,
shall be established by the Board of Agriculture and Industries not to exceed thirty-seven
dollars fifty cents ($37.50), which shall be paid to the commissioner and deposited in the
State Treasury to the credit of the Agricultural Fund. If such permit fee is not paid within
45 days from the date on which the fee is due, a delinquent penalty of 15 percent shall be
added....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-15-41.htm - 2K - Match Info - Similar pages
22-4B-3
Section 22-4B-3 Loans for nursing degree - Eligibility - Contract - Cancellation of
loan - Recovery of unpaid balance. (a) Within the limits of the funds appropriated for or
otherwise available to the loan program, the board shall be authorized to grant to each applicant
deemed by the board to be qualified, a loan for the purposes of acquiring a nursing degree
as defined in Section 22-4B-1, upon such terms and conditions as may be imposed by
the board and as provided for in this section. (b) In order to be eligible, a loan
applicant must: (1) Be a citizen and a bona fide resident of the State of Alabama; (2) At
the time of application, have been an employee of the department for at least three years
in a position not requiring a nursing degree; (3) Be accepted by and attend an accredited
school of nursing approved and designated by the board; and (4) Agree to work as a nurse for
the department or for a federally-funded community health center in an underserved or rural
area of Alabama...
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22-52-35
Section 22-52-35 Appointment of special probate judges for consideration, hearing and
entry of orders pertaining to commitment or continued custody of certain persons committed
or transferred to facilities of Department of Mental Health; qualifications, powers, etc.,
of special probate judges; conduct of hearings by special probate judges generally. (a) Upon
application of the commissioner or his designee, the Governor may appoint one or more special
judges of probate for the purpose of considering, hearing and entering appropriate orders
with regard to the commitment or continued custody of such persons who have been committed
by any court of this state to any facility pursuant to the provisions of Sections 15-16-24
and 15-16-40, accused of a crime but not yet tried, or transferred to such facility on order
of the Governor, pursuant to the provisions of Article 4 of this chapter. (b) A special judge
of probate appointed under the provisions of this article shall be vested with all...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-52-35.htm - 2K - Match Info - Similar pages
27-19-105
Section 27-19-105 Regulations for long-term care policies; outline of coverage, policy
summary, and monthly report. (a) The commissioner may adopt regulations that include standards
for full and fair disclosure setting forth the manner, content, and required disclosures for
the sale of long-term care insurance policies, terms of renewability, initial and subsequent
conditions of eligibility, nonduplication of coverage provisions, coverage of dependents,
preexisting conditions, termination of insurance, continuation or conversion, probationary
periods, limitations, exceptions, reductions, elimination periods, requirements for replacement,
recurrent conditions, and definitions of terms. Regulations under this subsection should recognize
the developing and unique nature of long-term care insurance and the distinction between group
and individual long-term insurance policies. (b) No long-term care insurance policy may do
any of the following: (1) Be cancelled, nonrenewed, or otherwise...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-19-105.htm - 11K - Match Info - Similar pages
31-13-6
Section 31-13-6 Enforcement of and compliance with state immigration laws; information
relating to immigration status; violations; penalties. (a) No official or agency of this state
or any political subdivision thereof, including, but not limited to, an officer of a court
of this state, may adopt a policy or practice that limits or restricts the enforcement of
this chapter to less than the full extent permitted by this chapter or that in any way limits
communication between its officers or officials in furtherance of the enforcement of this
chapter. If, in the judgment of the Attorney General of Alabama, an official or agency of
this state or any political subdivision thereof, including, but not limited to, an officer
of a court of this state, is in violation of this subsection, the Attorney General shall report
any violation of this subsection to the Governor and the state Comptroller and that agency
or political subdivision shall not be eligible to receive any funds, grants, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/31-13-6.htm - 5K - Match Info - Similar pages
37-11C-3
Section 37-11C-3 Standards for approval of qualified railroad rehabilitation expenditures;
application for tax credits; completion of project; tax credit certificate; fees; annual report.
(a) By December 1, 2019, the Department of Commerce shall develop standards for the approval
of qualified railroad rehabilitation expenditures for which a tax credit is being sought.
The standards shall consider the availability of additional public or private funding for
the project, the expected completion time of the project, and the anticipated impact of the
project on usage of the railroad infrastructure. (b) Prior to beginning any qualified railroad
rehabilitation work, the eligible taxpayer shall submit an application and rehabilitation
plan to the department and an estimate of the qualified railroad rehabilitation expenditures
under the rehabilitation plan; provided, however, the eligible taxpayer, at its own risk,
may incur qualified railroad rehabilitation expenditures no earlier than six...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11C-3.htm - 5K - Match Info - Similar pages
40-17-142
Section 40-17-142 Credit of payment of gasoline and motor fuel taxes. (a) Every motor
carrier subject to the tax hereby imposed shall be entitled to a credit on such tax equivalent
to the rate per gallon of the applicable Alabama tax on motor fuel which is currently in effect
on all motor fuel purchased by such motor carrier within this state for use in its operations
either within or without this state and upon which the motor fuel tax has been paid by such
motor carrier. Evidence of the payment of such taxes in such form as may be required by, or
is satisfactory to, the commissioner shall be furnished by each such carrier claiming the
credit herein allowed. When the amount of the credit herein provided to which any motor carrier
is entitled for any quarter exceeds the amount of the tax hereby imposed for which the motor
carrier is liable for the same quarter, such excess may under regulations of the commissioner
be allowed as a credit on the tax hereby imposed for which such motor...
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