37-11C-2
Section 37-11C-2 Definitions. As used in this chapter, the following words shall have
the following meanings: (1) CLASS II RAILROAD. A carrier classified as a Class II railroad
pursuant to 49 CFR § 1201, or other rule adopted by the United States Surface Transportation
Board. (2) CLASS III RAILROAD. A carrier classified as a Class III railroad pursuant to 49
CFR § 1201, or other rule adopted by the United States Surface Transportation Board. (3)
DEPARTMENT. The Alabama Department of Commerce. (4) ELIGIBLE TAXPAYER. A railroad that owns
or leases railroad infrastructure in Alabama and is classified by the United States Surface
Transportation Board as a Class II or Class III railroad. (5) ELIGIBLE TRANSFEREE. A taxpayer
who is transferred a tax credit allowed by this chapter by an eligible taxpayer. (6) QUALIFIED
RAILROAD REHABILITATION EXPENDITURES. Expenditures within the taxable year for maintenance,
deductible maintenance of way expenses, reconstruction, or replacement of railroad...
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37-10A-3
Section 37-10A-3 Definitions. For purposes of this chapter, the following terms shall
have the following meanings: (1) DEPARTMENT. The Alabama Department of Transportation or any
successor agency of the department. (2) FUND. The Alabama Shortline Railroad Infrastructure
Rehabilitation Fund created by this chapter. (3) GRANTEE. A local public railroad authority
created pursuant to Chapter 13 of this title, Sections 37-13-1 to 37-13-21, inclusive, or
other entity that may become eligible for financial assistance pursuant to federal or state
law. (4) PROGRAM. The Alabama Shortline Railroad Infrastructure Rehabilitation Program providing
grants, loans, or other financial assistance for the rehabilitation of shortline railroads
operating in Alabama. (5) SHORTLINE RAILROAD. A Class III shortline railroad operating in
Alabama. (Act 2008-382, p. 711, §3.)...
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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...
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37-10A-4
Section 37-10A-4 Shortline railroad infrastructure rehabilitation program and fund.
(a) There is created the Alabama Shortline Railroad Infrastructure Rehabilitation Program
within the Alabama Department of Transportation. The program is established to promote and
develop safe and efficient rail transportation service for the State of Alabama by providing
grants and or no-cost loans to local public rail authorities on a fair and equitable basis
for the rehabilitation and improvement of shortline railroads within the jurisdiction of the
qualified grantees. (b) There is created the Alabama Shortline Railroad Infrastructure Rehabilitation
Fund for the use of the department in implementing and administering the requirements of this
chapter. The fund shall receive federal and state appropriations, grants, and other public
and private sources of funds made available for shortline railroad infrastructure rehabilitation
and improvement projects throughout the state. (Act 2008-382, p. 711,...
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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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37-11B-6
Section 37-11B-6 Railroad Revitalization Fund development of State Rail Plan. (a) There
is established in the State Treasury a revolving fund to be designated as the Railroad Revitalization
Fund. Monies, including interest earnings, in this fund shall be expended either separately
or in combination with any available federal funds for railroad research, railroad planning,
and railroad administration costs incurred by ADECA directly attributable to railroad revitalization
projects; assistance to railroads for the rehabilitation or improvement of rail lines; and
construction, improvement, or rehabilitation of railroad facilities. (b) ADECA with the assistance
of the commission, in conjunction with the railroads operating in the State of Alabama, shall
develop the State Rail Plan, which shall be a comprehensive plan that coordinates all aspects
of the improvements to rail infrastructure within the state and includes distinct freight
and passenger components, as described in subdivisions...
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21-7-1
Section 21-7-1 Declaration of policy; definitions. (a) It is the policy of this state
to encourage and enable the blind, the visually impaired, and the physically disabled to participate
fully in the social and economic life of the state and to engage in meaningful employment.
(b) For the purposes of this chapter, the following terms shall have the following meanings:
(1) HANDLER. Includes an individual with a disability and a trainer. (2) HOUSING ACCOMMODATION.
Any real property or portion thereof which is used or occupied, or intended, arranged, or
designed to be used or occupied, as the home, residence, or sleeping place of one or more
individuals, but does not include any single-family residence, the occupants of which rent,
lease, or furnish for compensation not more than one room therein. (3) INDIVIDUAL WITH A DISABILITY.
As defined by 42 U.S.C. §12102, and further defined as an individual who has a physical or
mental impairment, including a physical, sensory, psychiatric,...
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40-8-1
Section 40-8-1 Classification of property; assessment rate. (a) On and after October
1, 1978, with respect to ad valorem taxes levied by the state, and, unless otherwise provided,
with respect to ad valorem taxes levied by a county, municipality, or other taxing authority
other than the state, all taxable property shall be divided into the following classes and
no other and shall be assessed for ad valorem tax purposes at the following ratios of assessed
value to the fair and reasonable market value of such property, or, as may be provided by
law, to the current use value of such property: CLASS I. All property of utilities used in
the business of such utilities, 30 percent. CLASS II. All property not otherwise classified,
20 percent. CLASS III. All agricultural, forest, and residential property, and historic buildings
and sites, 10 percent. CLASS IV. All private passenger automobiles and motor trucks of the
type commonly known as "pickups" or "pickup trucks" owned and operated
by an...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section,
services performed for remuneration after December 31, 1977, including service in interstate
commerce, by: a. Any officer of a corporation; or b. Any individual who, under the usual common
law rules applicable in determining the employer-employee relationship, has the status of
an employee; or c. Any individual other than an individual who is an employee under paragraphs
a. or b. of this subdivision (1) who performs services for remuneration for any person: 1.
As an agent-driver or commission-driver engaged in distributing meat products, bakery products,
beverages (other than milk) or laundry or dry cleaning services for a principal; 2. As a traveling
or city salesman engaged upon a full-time basis in the solicitation on...
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16-6F-6
Section 16-6F-6 Authorization of establishment; Alabama Public Charter School Commission;
registration requirements; powers and duties of authorizers. (a) Eligible authorizing entities.
(1) A public charter school shall not be established in this state unless its establishment
is authorized by this section. No governmental entity or other entity, other than an
entity expressly granted chartering authority as set forth in this section, may assume
any authorizing function or duty in any form. The following entities shall be authorizers
of public charter schools: a. A local school board, for chartering of schools within the boundaries
of the school system under its jurisdiction, pursuant to state law. b. The Alabama Public
Charter School Commission, pursuant to this section. (2) A local school board that
registers as an authorizer may approve or deny an application to form a public charter school
within the boundaries of the local school system overseen by the local school board. (3) All...

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