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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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