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38-12-40
Section 38-12-40 Subsidy excluded from income; taxation. Except as required by federal
law or regulation, the kinship guardianship subsidy may not be counted as a resource or income
in the determination of the kinship guardian's, successor guardian's, or child's eligibility
for any public benefits or assistance. Kinship guardianship subsidy payments shall be exempt
from any tax levied by the state or any subdivision thereof and shall be exempt from levy,
garnishment, attachment, or any other process whatsoever and shall be inalienable. (Act 2010-712,
p. 1744, §11; Act 2016-129, §1.)...
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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
16-16A-7
Section 16-16A-7 Additional findings; bonds authorized; procedures. (a) The Legislature
finds that the number of students attending the several school systems located in those areas
of North Alabama that will be directly impacted by the 2005 BRAC and Subsequent BRAC Actions
will collectively increase by an estimated 9,000 students. As a result, there will be a need
for the construction of additional school facilities as well as the renovation of existing
school facilities. The Legislature also finds that the 2005 BRAC and Subsequent BRAC Actions
will have a positive impact on future receipts to the Education Trust Fund, as the significant
population growth in North Alabama will increase sales, income, and other tax collections.
Thus, it is an efficient use of state funds to allow such revenue growth to help pay for capital
improvement costs associated with BRAC-related school construction. (b) The Alabama Public
School and College Authority is hereby authorized to sell and issue its...
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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and
phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for
tax or payments required to be made in lieu thereof. An abatement of transaction taxes imposed
under Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve
the seller from the obligation to collect and pay over the transaction tax as if the sale
were to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED
TRANSACTION TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments
required to be made in lieu thereof, on tangible personal property and taxable services incorporated
into an industrial development property, the cost of which may be added to capital account
with respect to the property, determined without regard to any rule which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-3.htm - 19K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
38-12-34
Section 38-12-34 Subsidies - Authorized; eligibility. (a) Subject to rules adopted to
implement this article, the department may provide subsidies for an eligible child placed
in kinship guardianship by a court, or by a federally recognized Native American Indian tribe,
if the child would not be placed in a kinship guardianship without the assistance of the program.
(b) A child is an eligible child for a kinship guardianship subsidy if the department determines
the following: (1) The child has been removed from the custody of his or her parent or parents,
legal guardian, or legal custodian as a result of a judicial determination to the effect that
continuation in the custody of the parent or parents, legal guardian, or legal custodian would
be contrary to the welfare of the child. (2) The department is responsible for the placement
and care of the child. (3) Being returned home or being adopted are not appropriate permanent
options for the child. (4) Permanent placement with a kinship...
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16-6D-9
Section 16-6D-9 Tax credit claims; administrative accountability; verification of requirements;
rules and procedures. (a)(1) An individual taxpayer who files a state income tax return and
is not claimed as a dependent of another taxpayer, a taxpayer subject to the corporate income
tax levied by Chapter 18 of Title 40, an Alabama S corporation as defined in Section
40-18-160, or a Subchapter K entity as defined in Section 40-18-1 may claim a credit
for a contribution made to a scholarship granting organization. If the credit is claimed by
an Alabama S corporation or Subchapter K entity, the credit shall pass through to and may
be claimed by any taxpayer eligible to claim a credit under this subdivision who is a shareholder,
partner, or member thereof, based on the taxpayer's pro rata or distributive share, respectively,
of the credit. (2) The tax credit may be claimed by an individual taxpayer or a married couple
filing jointly in an amount equal to 100 percent of the total...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6D-9.htm - 24K - Match Info - Similar pages
40-14A-24
Section 40-14A-24 Net worth in Alabama. (a) A taxpayer's net worth in Alabama shall
be determined by apportioning the taxpayer's net worth computed under Section 40-14A-23
in the same manner as prescribed for apportioning income during the determination period for
purposes of the income tax levied by Chapter 18, or the manner in which the income would be
apportioned if the taxpayer were subject to the income tax, or for the purposes of the financial
institution excise tax levied by Chapter 16; provided, however, that the net worth of insurers
subject to the insurance premium tax levied by Chapter 4A of Title 27 shall be apportioned
on the basis of the ratio of the insurer's Alabama premium income to its nationwide total
direct premiums as reflected on schedule T of the insurer's annual statement filed with the
Commissioner of Insurance for the then immediately preceding calendar year. (b) There shall
be deducted from the amount of net worth in Alabama as determined in accordance with...
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12-15-314
Section 12-15-314 Dispositions for dependent children. (a) If a child is found to be
dependent, the juvenile court may make any of the following orders of disposition to protect
the welfare of the child: (1) Permit the child to remain with the parent, legal guardian,
or other legal custodian of the child, subject to conditions and limitations as the juvenile
court may prescribe. (2) Place the child under protective supervision under the Department
of Human Resources. (3) Transfer legal custody to any of the following: a. The Department
of Human Resources. b. A local public or private agency, organization, or facility willing
and able to assume the education, care, and maintenance of the child and which is licensed
by the Department of Human Resources or otherwise authorized by law to receive and provide
care for the child. c. A relative or other individual who, after study by the Department of
Human Resources, is found by the juvenile court to be qualified to receive and care for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-15-314.htm - 17K - Match Info - Similar pages
40-18-162
Section 40-18-162 Determination of tax of shareholder. (a) In determining the tax of
a shareholder for the shareholder's taxable year in which the taxable year of the Alabama
S corporation ends, or for the final taxable year of a shareholder who dies or of a trust
or estate that terminates before the end of the corporation's taxable year, there shall be
taken into account the shareholder's pro rata share of the corporation's: (1) Items of income,
including tax-exempt income, loss, deduction, or credit the separate treatment of which could
affect the liability for tax of any shareholder, including charitable contributions, and (2)
Nonseparately computed income or loss. The term "nonseparately computed income or loss"
means gross income minus the deductions allowed to the corporation under this article, determined
by excluding all items described in subdivision (1) of this subsection. (b) The character
of any item included in a shareholder's pro rata share under subsection (a) of this...
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