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40-9F-4
Section 40-9F-4 Tax credits calculated, claimed, reserved, granted; transfer or assignment
of tax credits. (a) The state portion of any tax credit against the tax imposed by Chapters
16 and 18, for the taxable year in which the certified rehabilitation is placed in service,
shall be equal to 25 percent of the qualified rehabilitation expenditures for certified historic
structures, and shall be 10 percent of the qualified rehabilitation expenditures for qualified
pre-1936 non-historic structures. No tax credit claimed for any certified rehabilitation may
exceed five million dollars ($5,000,000) for all allowable property types except a certified
historic residential structure, and fifty thousand dollars ($50,000) for a certified historic
residential structure. (b) The entire tax credit may be claimed by the taxpayer in the taxable
year in which the certified rehabilitation is placed in service. Where the taxes owed by the
taxpayer are less than the tax credit, the taxpayer shall not be...
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17-9-30
Section 17-9-30 Identification of electors; Alabama photo voter identification card.
(a) Each elector shall provide valid photo identification to an appropriate election official
prior to voting. A voter required to show valid photo identification when voting in person
shall present to the appropriate election official one of the following forms of valid photo
identification: (1) A valid Alabama driver's license or nondriver identification card which
was properly issued by the appropriate state or county department or agency. (2) A valid Alabama
photo voter identification card issued under subsection (g) or other valid identification
card issued by a branch, department, agency, or entity of the State of Alabama, any other
state, or the United States authorized by law to issue personal identification, provided that
such identification card contains a photograph of the elector. (3) A valid United States passport.
(4) A valid employee identification card containing the photograph of the...
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38-13-2
Section 38-13-2 Definitions. When used in this chapter, the following words shall have
the following meanings: (1) ADULT. An individual 19 years of age and older. (2) ADULT CARE
FACILITY. A person or entity holding a Department of Human Resources license or approval or
certification to provide care, including foster care, for adults. (3) APPLICANT. A person
or entity who submits an application for license as a child care or adult care facility to
the Department of Human Resources or a child placing agency, or an application for employment
or for a volunteer position to a Department of Human Resources licensed child care or adult
care facility. With regard to child care and adult care facilities in a home setting, the
term includes an adult household member whose residence is in the home. The term also includes
an individual who submits an application for a volunteer position or for employment with the
Department of Human Resources in a position in which the person has unsupervised...
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33-5-52
Section 33-5-52 Boater safety certification generally. (a) Every person, except those
specifically exempted by statutory enactment, within five years from April 28, 1994, shall
procure a boater safety certification before operating a motorized vessel upon the waters
of this state, as defined in Section 33-5-3. This section shall not apply to
any sailboat, rowboat, or canoe. Notwithstanding anything to the contrary herein, an Alabama
resident 16 years of age and older, who has not been previously issued a boater safety certification,
may for a period of thirty (30) days following the date of sale of the vessel to the person,
operate the vessel upon the waters provided the following conditions are met: (1) The vessel
has been registered in the name of the person; and (2) a bill of sale for the vessel, indicating
that the person is the purchaser and owner of the vessel, is in the possession of the person
at all times of operation. In addition, any person while taking test drives of...
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34-31-24
Section 34-31-24 Only certified contractors to advertise, etc.; use of license; issuance
of license. (a)(1) No individual, partnership, or corporation shall advertise, solicit, bid,
obtain permit, do business, or perform the function of a certified contractor unless the person
or persons in responsible charge, as defined in Section 34-31-18, are certified contractors.
(2) Every contractor licensed under this chapter shall display the contractor's certification
number and the company name on any and all documentation, forms of advertising, and on all
service and installation vehicles used in conjunction with heating, air conditioning, and
refrigeration contracting. (3) A contractor licensed under this chapter may not permit the
use of his or her license by any other persons. (4) No official charged with the duty of issuing
licenses to any individual, partnership, or corporation to operate a business as a certified
contractor shall issue such license unless there is presented for...
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25-5-8
Section 25-5-8 Employers' options to secure payment of compensation. (a) Option to insure
risks. An employer subject to this chapter may secure the payment of compensation under this
chapter by insuring and keeping insured his or her liability in some insurance corporation,
association, organization, insurance association, corporation, or association formed of employers
and workers or formed by a group of employers to insure the risks under this chapter, operating
by mutual assessment or other plans or otherwise. Notwithstanding the foregoing, the insurance
association, organization, or corporation shall have first had its contract and plan of business
approved in writing by the Commissioner of the Department of Insurance of Alabama and have
been authorized by the Department of Insurance to transact the business of workers' compensation
insurance in this state and under the plan. Notwithstanding any other provision of the law
to the contrary, the obligations of employers under law for...
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32-8-31
Section 32-8-31 Exemptions. No certificate of title shall be issued under this chapter
for any of the following: (1) A vehicle owned by the United States or any agency thereof.
(2) A vehicle owned by a manufacturer or dealer and held for sale, even though incidentally
moved on the highway or used for purposes of testing or demonstration, or a vehicle used by
a manufacturer solely for testing. (3) A vehicle owned by a nonresident of this state and
not required by law to be registered in this state. (4) A vehicle for which the Alabama license
plate issuing official has verified that both the current owner and operator is recorded as
the owner and operator on a currently effective certificate of title issued by another state
and the certificate of title is being held by a recorded lienholder. (5) A vehicle moved solely
by animal power. (6) An implement of husbandry. (7) Special mobile equipment. (8) A pole trailer.
(9) A trailer, semi-trailer, travel trailer, or moving collapsible and...
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37-11C-4
Section 37-11C-4 Allowance and claim of tax credits; Railroad Rehabilitation Income
Tax Credit Account; written transfer agreements. (a) For tax years beginning after December
31, 2019, there is a credit allowed against the state income tax levied by Section
40-18-2 equal to 50 percent of an eligible taxpayer's qualified railroad rehabilitation expenditures.
The tax credit allowed under this section may not exceed three thousand five hundred
dollars ($3,500) multiplied by the number of miles of railroad track owned or leased within
the state by the eligible taxpayer at the close of the taxable year. (b) There is created
within the Education Trust Fund a separate account named the Railroad Rehabilitation Income
Tax Credit Account. The Commissioner of Revenue shall certify to the state Comptroller the
amount of income tax credits under this section and the state Comptroller shall transfer
into the Railroad Rehabilitation Income Tax Credit Account only the amount from sales tax
revenues...
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45-11-172.04
Section 45-11-172.04 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2019 REGULAR SESSION, EFFECTIVE MARCH 15, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
(a)(1) If a court determines that a dog is dangerous or a nuisance, but does not order that
the dog be destroyed because evidence was insufficient to determine that the dog caused serious
physical injury or damage to the real or personal property of another person, the owner of
the dog shall comply with the requirements in subdivision (2) in addition to any other requirements
imposed by the court. (2) Within 30 days of the issuance of the order declaring the dog to
be dangerous or a nuisance, the owner of the dog shall be required to register the dog with
the animal control authority in the jurisdiction in which the animal is kept or if there is
no animal control authority in the jurisdiction where the animal is kept, with the county
health department. All certificates of registration required to be obtained under...
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45-49-170.24
Section 45-49-170.24 Requirements for owner of dog declared dangerous or a nuisance.
(a)(1) If a court determines that a dog is dangerous or a nuisance, but does not order that
the dog be destroyed because evidence was insufficient to determine that the dog caused serious
physical injury or damage to the real or personal property of another person, the owner of
the dog shall comply with the following requirements in addition to any other requirements
imposed by the court: (2) Within 30 days of the issuance of the order declaring the dog to
be dangerous or a nuisance, the owner of the dog shall be required to register the dog with
the animal control authority in the jurisdiction in which the animal is kept or if there is
no animal control authority in the jurisdiction where the animal is kept, with the county
health department. All certificates of registration required to be obtained under this section
shall only be issued to persons 18 years of age or older which represent evidence of...
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