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40-18-376
Section 40-18-376 Investment credit; realization methods; regulations. (a) If provided for
in the project agreement, the incentivized company is allowed an investment credit in an annual
amount equal to 1.5 percent of the capital investment incurred as of the beginning of the
incentive period, to be used as follows: (1) To offset the income taxes found in this chapter,
or as an estimated tax payment of income taxes; (2) To offset the financial institution excise
tax found in Chapter 16; (3) To offset the insurance premium tax levied by Section 27-4A-3(a),
or as an estimated payment of insurance premium tax; (4) To offset utility taxes; or (5) To
offset some combination of the foregoing, so long as the same credit is used only once. The
incentive period shall begin no earlier than the placed-in-service date. The incentive period
shall be 10 years. Should only some portion of a tax year be included in the incentive period,
the amount of the investment credit shall be prorated on a daily...
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40-23-196
Section 40-23-196 Refund or credit of excess taxes paid. (a) Any taxpayer who pays a simplified
sellers use tax through this program that is higher than the actual state and local sales
or use tax levied in the locality where the sale was delivered may file for a refund or credit
of the excess amount paid to the eligible seller participating in the program. A business
taxpayer who has a registered consumer use tax account with the department may claim credit
for the overpayment of simplified use tax on their consumer use tax return in a manner prescribed
by the department. All other taxpayers may file a petition for refund in the manner prescribed
by the department. The petition for refund may only be filed once per year. In the event the
amount due to be refunded in a year is less than twenty-five ($25.00) dollars, payment of
the refund may be deferred by the department and combined with amounts due to be paid pursuant
to subsequent annual refund petitions for a period of up to three...
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25-4-134
Section 25-4-134 Procedures for collection of delinquent contribution payments. (a) Generally.
The contributions, interest, and penalties required to be paid under this chapter shall be
a first and prior lien upon all property and rights to property, real or personal, of any
employer subject to this chapter. The lien shall arise at the time the contribution report,
or the payment of the contributions, as the case may be, was due to have been filed with or
made to the Department of Labor. The secretary may file in the office of the judge of probate
of any county in this state a certificate which shall show the name of the department for
which it is filed, the amount and nature of the contributions, interest, and penalties for
which a lien is claimed together with any costs that may have accrued, the name of the employer
against whose property a lien for such contributions, interest, and penalties is claimed and
the date thereof. An error in the certificate of the amount shall not...
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35-11-224
Section 35-11-224 Issues; finding or verdict; judgment generally. Any defendant, by appropriate
plea, may put in issue the fact of indebtedness or the existence of the lien, or both, and
may interpose any other defense applicable to the action; and if the court by its finding,
or the jury by their verdict, as the case may be, ascertain that the plaintiff has a lien
as claimed, judgment shall be entered for the amount secured thereby, interest and costs,
against the party liable for the same, and establishing the lien, and condemning the property
to sale for the satisfaction thereof; but if the finding or verdict is for the plaintiff only
on the issue of indebtedness, a judgment shall be entered in his favor for the amount thereof
as in other cases. (Code 1886, §3034; Code 1896, §2739; Code 1907, §4770; Code 1923, §8848;
Code 1940, T. 33, §52.)...
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40-29-28
Section 40-29-28 Redemption of property. (a) Before sale. Any person whose property has been
levied upon hereunder or subject to execution under Section 40-2-11 shall have the right to
pay the amount due, together with the expenses of the proceeding, if any, to the commissioner
or his delegate at any time prior to the sale thereof, and upon such payment the commissioner
or his delegate shall restore such property to him, and all further proceedings in connection
with the levy on such property shall cease from the time of such payment. (b) Redemption of
real estate after sale. (1) PERIOD. The owners of any real property sold as provided in Section
40-29-26, their heirs, executors, or administrators, or any person having any interest therein,
or a lien thereon, or any person in their behalf, shall be permitted to redeem the property
sold, or any particular tract of such property, at any time within one year after the sale
thereof. Real property purchased by the state at said sale may be...
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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke County. (b) As
used in this section, state sales and use tax means the tax imposed by the state sales and
use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4,
40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Clarke County
may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts
license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts.
Notwithstanding the foregoing, the amount of the tax authorized to be levied upon each person,
firm, or corporation engaged in the business of selling at retail machines used in mining,
quarrying, compounding, processing, and manufacturing of tangible personal property, farm
machinery, and any parts of such machines or any motor vehicle, truck...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-244.htm - 7K - Match Info - Similar pages
7-7-210
Section 7-7-210 Enforcement of warehouse's lien. (a) Except as otherwise provided in subsection
(b), a warehouse's lien may be enforced by public or private sale of the goods, in bulk or
in packages, at any time or place and on any terms that are commercially reasonable, after
notifying all persons known to claim an interest in the goods. The notification must include
a statement of the amount due, the nature of the proposed sale, and the time and place of
any public sale. The fact that a better price could have been obtained by a sale at a different
time or in a method different from that selected by the warehouse is not of itself sufficient
to establish that the sale was not made in a commercially reasonable manner. The warehouse
sells in a commercially reasonable manner if the warehouse sells the goods in the usual manner
in any recognized market therefor, sells at the price current in that market at the time of
the sale, or otherwise sells in conformity with commercially reasonable...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/7-7-210.htm - 4K - Match Info - Similar pages
15-12-25
Section 15-12-25 Reimbursement of fees of court appointed counsel by defendant; default. (a)(1)
A court may require a convicted defendant to pay the fees of court appointed counsel. Fees
of court appointed counsel for the purposes of this section, shall mean any attorney's fees
and expenses paid an appointed counsel, contract counsel, or public defender. (2) The court
shall not order a defendant to pay the fees of court appointed counsel unless the defendant
is or will be able to pay them. In determining the amount and method of payment of these fees,
the court shall take into account the financial resources of the defendant and the nature
of the burden that payment of the fees will impose. A defendant who has been ordered to pay
the fees of court appointed counsel and who is not in contumacious default in the payment
thereof may at any time petition the court which sentenced him or her for remission of the
payment of these fees or of any unpaid portion thereof. If it appears to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/15-12-25.htm - 3K - Match Info - Similar pages
18-1A-213
Section 18-1A-213 Performance of work to reduce amount of award. (a) If the probate court finds
that the plaintiff and defendant have entered into a written agreement under which the plaintiff
has completed, or has undertaken to perform, described work, or if a pretrial order required
the performance of work by the plaintiff, the court may include in the judgment a determination
that the plaintiff has satisfied, or may satisfy, the judgment in whole or in part by performing
the work as described. (b) The provisions included in the judgment under subsection (a) shall
describe or incorporate the terms and conditions of the agreement or pretrial order, and to
the extent the agreement or order fails to provide therefor shall include requirements relating
to: (1) The location and nature of the work and the time for its commencement and completion;
and (2) The amount of compensation awarded which is or will be satisfied by performance of
the work by the plaintiff, rather than by payment in...
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34-14A-15
Section 34-14A-15 Recovery fund. (a) The board may establish a Homeowners' Recovery Fund for
the purpose of consumer protection, consumer education, and consumer awareness. An aggrieved
homeowner may recover actual economic damages, not including interest and court costs, sustained
within the state as the direct result of conduct of a licensee in violation of this chapter
or the rules of the board from the Homeowners' Recovery Fund. Any payments from the Homeowners'
Recovery Fund shall be subject to the following limitations and conditions: (1) The Homeowners'
Recovery Fund shall make payments only to homeowners who file a complaint with the board pursuant
to the requirements of subsection (b) of Section 34-14A-8. (2) The Homeowners' Recovery Fund
shall not make payments based on consent judgments. (3) Failure of the homeowner to follow
any provisions of this chapter shall preclude payment from the Homeowners' Recovery Fund.
(b) The board, by rule, shall determine the maximum amount of...
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