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36-21-186
Section 36-21-186 Funding. (a) In order to fund this article, a minimum annual fee of two dollars
($2) may be voluntarily contributed from either or both the income tax return of the contributor
and the annual ad valorem statement of the contributor by indicating on a check-off box which
shall be provided. The checkoff shall be described as the Alabama Firefighters Annuity and
Benefit Fund. If a taxpayer voluntarily indicates, two dollars ($2) or more shall be added
to his or her income tax amount due or his or her property tax due, or both, respectively,
and shall be paid to the appropriate person or authority administering the program. The voluntary
contribution or contributions made by the taxpayer shall be distributed by the appropriate
person or authority administering the program to the fund created by this article. (b) The
net amount of all such fees shall be remitted by the person or authority collecting the same
to the executive director on the tenth day of each month next...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-21-186.htm - 1K - Match Info - Similar pages
40-18-157
Section 40-18-157 Alabama Association of Rescue Squads. (a) A minimum annual contribution of
two dollars ($2) may be voluntarily contributed to the Alabama Association of Rescue Squads
on the income tax return of the contributor by indicating on a check-off box which shall be
provided. The check-off shall be described as the "Alabama Association of Rescue Squads."
If a taxpayer voluntarily indicates, two dollars ($2) or more may be deducted from his or
her income tax refund and shall be paid to the appropriate person or authority administering
the association. (b) The net amount of all contributions shall be remitted by the person or
authority collecting the amount to the executive director of the association on the tenth
day of each month next succeeding that in which the contribution is paid. (c) Each Alabama
state individual income tax return form for the 2012 tax year and each year thereafter shall
contain a designation as follows: "Alabama Association of Rescue Squads. "Check
( )...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-157.htm - 2K - Match Info - Similar pages
40-7-50
Section 40-7-50 Voluntary check-off designation for Alabama Association of Rescue Squads, Inc.
(a) A minimum annual contribution of three dollars ($3) may be voluntarily contributed to
the Alabama Association of Rescue Squads, Inc., on the ad valorem tax return of the contributor
by indicating on a check-off box which shall be provided on annual ad valorem tax statements.
The check-off shall be described as the "Alabama Association of Rescue Squads, Inc."
If a taxpayer voluntarily indicates, three dollars ($3) or more may be added to his or her
ad valorem tax payment and shall be paid to the appropriate person or authority administering
the association. (b) The total amount of all contributions, less costs of administration not
to exceed three percent of revenue produced, shall be remitted by the person or authority
collecting the amount to the executive director of the association by the tenth day of each
month next succeeding that in which the contribution is paid. (c) Each annual ad...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-50.htm - 2K - Match Info - Similar pages
27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus Lines Insurance
Multi-State Compliance Compact Act is enacted into law and entered into with all jurisdictions
mutually adopting the compact in the form substantially as follows: PREAMBLE WHEREAS, with
regard to Non-Admitted Insurance policies with risk exposures located in multiple states,
the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted and
Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection
Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject
to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any
law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted
Insurance sold to, solicited by, or negotiated with an insured whose Home State is another
State shall be preempted with respect to such application;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-61-1.htm - 62K - Match Info - Similar pages
11-65-10
Section 11-65-10 Powers and duties of commission. When authorized by one or more elections
as provided in Section 11-65-4, a commission shall have the powers and duties necessary to
license, regulate, and supervise horse racing and pari-mutuel wagering thereon and greyhound
racing and pari-mutuel wagering thereon within the commission municipal jurisdiction, including,
without limiting the generality of the foregoing, the powers and duties hereinafter set forth
in this section or in other sections of this chapter. (1) A commission shall have succession
in perpetuity, subject only to the provisions of this chapter as it may be amended from time
to time. (2) A commission shall have the power to sue and be sued in its own name in civil
suits and actions and to defend suits against it. (3) A commission shall have the power to
adopt and make use of an official seal and to alter the same at pleasure. (4) A commission
shall have the power to adopt, alter, and repeal bylaws, regulations and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-10.htm - 26K - Match Info - Similar pages
45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only apply to Covington
County. (b) All words, terms, and phrases as defined in Sections 40-23-60, 40-23-61, 40-23-62,
and 40-23-63, providing for the levy of a state use tax shall wherever used in this section,
have the same meanings respectively ascribed to them, in those sections except where the context
herein clearly indicates a different meaning. In addition, the following words, terms, and
phrases where used in this section shall have the following respective meanings except where
the context clearly indicates a different meaning: (1) COUNTY. Covington County. (2) COUNTY
COMMISSION. Covington County Commission. (3) MONTH. The calendar month. (4) STATE USE TAX.
The tax imposed by the use tax statutes. (5) STATE USE TAX STATUTES. Sections 40-23-60, 40-23-61,
40-23-62, and 40-23-63, which levy a certain use tax, and include all statutes, including
amendments to those sections which expressly set forth any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.81.htm - 6K - Match Info - Similar pages
40-18-19.2
Section 40-18-19.2 Exemption of certain death benefit payments for peace officer or fireman
killed in line of duty. (a) Effective for the 2006 state income tax year and each year thereafter,
any death benefit payments listed in subsection (e) that are paid to the designated beneficiary
of a peace officer or fireman killed in the line of duty, as determined by the awarding authority,
shall be exempt from any state income tax. (b) For purposes of this section, the terms peace
officer and fireman are defined in the same manner as provided in Section 36-30-1. For purposes
of this section, the term awarding authority shall mean an entity or body authorized by law
to award any of the death benefit payments listed in subsection (e). (c) Any determinations
made by an awarding authority pursuant to this section shall apply only to death benefit payments
made by that awarding authority. (d)(1) For purposes of this section, the phrase line of duty
shall mean arising out of and in the course of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-19.2.htm - 3K - Match Info - Similar pages
40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns, maintains
or keeps in this state a manufactured home as defined according to subsection (n) of this
section, except a manufactured home that constitutes a part of the inventory of a manufacturer
or dealer, shall pay an annual registration fee of $24 for an owner occupied single wide (one
transportable module) manufactured home, $48 for an owner occupied double wide or larger (two
or more transportable modules) manufactured home, $48 for a commercial single wide (one transportable
module) manufactured home, or $96 for a commercial double wide or larger (two or more transportable
modules) manufactured home, provided, however, that any manufactured home 10 years of age
or greater but less than 20 years of age shall pay 75 percent of the above stated fees, and
any manufactured home 20 years of age or greater shall pay 50 percent of the above stated
fees; and upon payment thereof such owner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-255.htm - 15K - Match Info - Similar pages
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
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