27-21-4
Section 27-21-4 Exemption from premium tax; deduction of losses therefrom. The premiums collected
under the provisions of the health care plan are hereby exempt from the payment of premium
tax under Chapter 4 of this title. Any losses suffered as a direct result of operation under
the plan by those organizations electing to join and operate under the health care plan may
be deducted from the premium tax submitted under the above-mentioned Chapter 4 which would
normally be paid on individual accident and health insurance premiums collected, but total
loss deduction shall not exceed 50 percent of such premium tax normally payable on premiums
from individual accident and health insurance. (Acts 1971, No. 501, p. 1218.)...
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28-3A-17.1
Section 28-3A-17.1 Entertainment district designation in certain municipalities. (a)(1) Notwithstanding
any rule adopted by the board, the board may issue an entertainment district designation to
any retailer licensee that is licensed to sell alcoholic beverages for on-premises consumption
and to any manufacturer licensee that conducts tastings or samplings on the licensed premises,
provided the licensees are located in an entertainment district established pursuant to this
section. (2) A licensee who receives an entertainment district designation under this subsection
shall comply with all laws and rules governing its license type, except that the patrons,
guests, or members of that licensee may exit that licensed premises with open containers of
alcoholic beverages and consume alcoholic beverages anywhere within the confines of the entertainment
district, which shall be permitted, but may not enter another licensed premises with open
containers or closed containers of alcoholic...
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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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40-12-100
Section 40-12-100 Fertilizer factories. Each person owning or operating any fertilizer factory
shall pay a license tax as follows: In which the capital invested does not exceed $25,000,
$50; in which the capital invested exceeds $25,000 and does not exceed $50,000, $100; in which
the capital invested exceeds $50,000 and does not exceed $100,000, $200; in which the capital
invested exceeds $100,000, $250 for each factory. Each fertilizer mixing plant shall pay a
license tax of $15. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §524.)...
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40-12-108
Section 40-12-108 Golf, miniature golf, etc., courses. Each person operating a golf course
or courses where the game of golf, miniature golf, or a similar game is played, either indoors
or out, where a charge is made, shall pay the following license tax: Iin towns and cities
of 500 and not exceeding 10,000 inhabitants, or within 10 miles of the city limits thereof,
$10 for each golf course and $5 for each table or course where miniature golf or a similar
game is played; in towns or cities of over 10,000 and not exceeding 35,000 inhabitants, or
within 10 miles of the city limits thereof, $20 for each golf course and $10 for each table
or course where miniature golf or a similar game is played; in cities having more than 35,000
inhabitants, or within 10 miles of the city limits thereof, $40 for each golf course and $15
for each table or course where miniature golf or a similar game is played; and in all other
places, whether incorporated or not, for each golf course $5 and for each table...
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40-12-41
Section 40-12-41 Abstract companies, etc. Abstract companies and persons engaged in the business
of furnishing abstracts of title shall pay the following license taxes: In towns or cities
of 100,000 inhabitants or more, $75; in towns or cities of 50,000 inhabitants and less than
100,000 inhabitants, $50; in towns or cities of 20,000 inhabitants and less than 50,000 inhabitants,
$40; in towns or cities of 10,000 inhabitants and less than 20,000 inhabitants, $25; in towns
and cities of 5,000 inhabitants and less than 10,000 inhabitants, $20; and in all other places,
whether incorporated or not, $10. The payment of the license tax required by this section
shall authorize the doing of business only in the town, city, or county where paid; provided,
that this section shall not apply to regular licensed practicing attorneys who furnish abstracts
as a part of their general practice. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §451.)...

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40-12-46
Section 40-12-46 Air-conditioning plants and equipment. Each person engaged in the business
of selling or installing air-conditioning plants or equipment which use or require the use
of water connections shall pay, in the county in which is located his principal office, an
annual state privilege tax of $100 and a county privilege tax of $50; provided, that in each
other county in which such person engages in the business of selling or installing such air-conditioning
plants or equipment, he shall pay a state license tax of $10 and a county license tax of $5;
provided further, that no person subject to the provisions of this section shall be required
to pay the license tax levied hereunder in any county other than where he maintains a regular
and established place of business for the purpose of selling or installing such air-conditioning
plants or equipment. Any person other than those persons licensed under paragraph one hereof
engaged in the business of selling or installing...
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40-12-61
Section 40-12-61 Beauty parlors, etc. Each person operating what is generally known as a beauty
parlor or other place where hairdressing, facial treatments, manicuring, or hair waving is
done shall pay a license tax of $10 and for each operator so employed, as follows: In cities
of more than 60,000 inhabitants, $6; in cities of less than 60,000 inhabitants and all other
places whether incorporated or not, $4. This schedule of fees shall apply to beauty parlor
colleges where said colleges engage in beauty parlor work for which a charge is made or material
used is charged therefor. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §473.)...
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40-15-2
Section 40-15-2 Amount of tax. Subject to the exception hereinafter stated, there is hereby
levied and imposed upon all net estates passing by will, devise or under the intestate laws
of the State of Alabama, or otherwise, which are lawfully subject to the imposition of an
estate tax by the State of Alabama, a tax equal to the full amount of state tax permissible
when levied by and paid to the State of Alabama as a credit or deduction in computing any
federal estate tax payable by such estate according to the act of Congress in effect, on the
date of the death of the decedent, taxing such estate with respect to the items subject to
taxation in Alabama. The tax hereby imposed shall not exceed in the aggregate amounts which
may by any law of the United States be allowed to be credited against or deducted from such
federal estate tax. The estate tax hereby levied shall be levied only so long as and during
the time an inheritance or estate tax is enforced by the United States against...
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40-15A-2
Section 40-15A-2 Amount of tax. Subject to the exception hereinafter stated, there is hereby
levied and imposed upon all generation-skipping transfers occurring after December 31, 1987
that involve property subject to tax pursuant to Section 40-15A-3 hereunder, a tax equal to
the full amount of state tax permissible when levied by and paid to the State of Alabama as
a credit in computing any federal generation-skipping transfer tax imposed on such transfer
according to the act of Congress in effect, on the date of the transfer. The tax hereby imposed
shall not exceed in the aggregate amounts which may by any law of the United States be allowed
to be credited against such federal generation-skipping transfer tax. The generation-skipping
transfer tax hereby levied shall be levied only so long as and during the time a generation-skipping
transfer tax is enforced by the United States against Alabama generation-skipping transfers
and shall only be exercised or enforced to the extent of...
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