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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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27-44-3
Section 27-44-3 Scope of chapter. (a) This chapter shall provide coverage for the policies
and contracts specified in subsection (b) as follows: (1) To persons who, regardless of where
they reside (except for non-resident certificate holders under group policies or contracts),
are the beneficiaries, assignees, or payees of the persons covered under subdivision (2).
(2) To persons who are owners of or certificate holders under the policies or contracts, other
than structured settlement annuities, and in each case who are either of the following: a.
Residents b. Not residents, but only under all of the following conditions: 1. The insurer
that issued the policies or contracts is domiciled in this state. 2. The states in which the
persons reside have associations similar to the association created by this chapter. 3. The
persons are not eligible for coverage by an association in any other state due to the fact
the insurer was not licensed in the state at the time specified in the state's...
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16-44-1
Section 16-44-1 Governor authorized to enter into compact; form of compact. The Governor
of the State of Alabama is hereby authorized to enter into the compact for education in the
form substantially as follows: COMPACT FOR EDUCATION Article I. Purpose and Policy. A. It
is the purpose of this compact to: 1. Establish and maintain close cooperation and understanding
among executive, legislative, professional education and lay leadership on a nationwide basis
at the state and local levels. 2. Provide a forum for the discussion, development, crystallization
and recommendation of public policy alternatives in the field of education. 3. Provide a clearinghouse
of information on matters relating to educational problems and how they are being met in different
places throughout the nation. 4. Facilitate the improvement of state and local educational
systems. B. It is the policy of this compact to encourage and promote local and state initiative
in the development, maintenance, improvement and...
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41-18-1
Section 41-18-1 Text. Article I. Findings and Purposes. (a) The party states find that
the South has a sense of community based on common social, cultural and economic needs and
fostered by a regional tradition. There are vast potentialities for mutual improvement of
each state in the region by cooperative planning for the development, conservation and efficient
utilization of human and natural resources in a geographic area large enough to afford a high
degree of flexibility in identifying and taking maximum advantage of opportunities for healthy
and beneficial growth. The independence of each state and the special needs of subregions
are recognized and are to be safeguarded. Accordingly, the cooperation resulting from this
agreement is intended to assist the states in meeting their own problems by enhancing their
abilities to recognize and analyze regional opportunities and take account of regional influences
in planning and implementing their public policies. (b) The purposes of...
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33-12-5
Section 33-12-5 Powers, duties and functions. The powers, duties and functions of the
agency shall be as follows: (1) GENERALLY. The agency a. Shall have perpetual succession in
its corporate name. b. May sue and be sued in its corporate name. c. May adopt, use and alter
a corporate seal, which shall be judicially noticed. d. May enter into such contracts and
cooperative agreements with the federal, state and local governments, with agencies of such
governments, with private individuals, corporations, associations, trusts and other organizations
as the board may deem necessary or convenient to enable it to carry out the purposes of this
chapter, including the planned, orderly residential development of the area. e. May adopt,
amend and repeal bylaws. f. May appoint such managers, officers, employees, attorneys and
agents as the board deems necessary for the transaction of its business, fix their compensation,
define their duties, require bonds of such of them as the board may...
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40-18-137
Section 40-18-137 Credit limited to income tax liability. The tax credit available to
an employer pursuant to this article shall be limited to the amount of the employer's income
tax liability for the taxable year as computed without regard to this article. (Acts 1993,
1st Ex. Sess., No. 93-907, p. 204, §3.)...
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40-14A-29
Section 40-14A-29 Submission of initial tax and report. (a) By domestic entities. Each
corporation, limited liability entity, and disregarded entity organized under the laws of
Alabama shall, within two and one-half months after its organization, file with the department
an initial report setting out its name, address, and the name and address of its agent for
service of process in Alabama and a return including payment of the tax levied by this article
for the year of its organization. The report and return required by this section shall
be made on forms prescribed by the department. (b) By foreign entities. Every corporation,
limited liability entity, and disregarded entity organized under the laws of a jurisdiction
other than Alabama shall, within two and one-half months after qualifying to do business in
Alabama, file with the department an initial report setting forth its name and address, its
principal place of business where organized, its principal place of business in Alabama,...
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40-18-172
Section 40-18-172 "Post-termination transition period" and "determination"
defined. (a) For purposes of this article, the term "post-termination transition period"
means: (1) The period beginning on the day after the last day of the corporation's last taxable
year as an Alabama S corporation and ending on the later of: a. The day which is one year
after the last day. b. The due date for filing the return for the last year as an Alabama
S corporation, including extensions. (2) The 120-day period beginning on the date of a determination
pursuant to an audit of the taxpayer which follows the termination of the corporation's election
to be treated as a federal S corporation and which adjusts a subchapter S item of income,
loss, or deduction of the corporation arising during the S period. (3) The 120-day period
beginning on the date of a determination that the corporation's election under 26 U.S.C. §
1362 had terminated for a previous taxable year. (b) For purposes of subsection (a), the...
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40-18-31
Section 40-18-31 Corporate income tax - Generally. (a) A corporation subject to the
tax imposed by Section 40-18-2 shall pay a tax equal to six and one-half percent of
the taxable income of the corporation, as defined in this chapter. (b) If the taxpayer elects
to file an Alabama consolidated return under Section 40-18-39, the tax shall be assessed,
collected, and paid annually for each taxable year at the rate specified in subsection (a),
upon and with respect to the taxable income of the Alabama affiliated group. (Acts 1935, No.
194, p. 256; Code 1940, T. 51, §398; Acts 1963, 2nd Ex. Sess., No. 104, p. 284, §1; Act
98-502, p. 1083, §1; Act 99-664, 2nd Sp. Sess., p. 124, §1.)...
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40-18-35.1
Section 40-18-35.1 Carry forward of net operating losses. In computing the taxable income
of corporations subject to income tax as outlined in Section 40-18-35, there shall
be allowed, in addition to the deductions specified therein, a deduction for the sum of the
net operating losses which may be carried forward to the taxable year for which the net income
of the corporation is being computed. (1) The term "net operating loss" for the
purposes of this section means the excess of the deductions (other than the deduction
allowed by this subdivision) allowed by this chapter during a taxable year of the corporation
over the corporation's gross income during that taxable year. For purposes of this paragraph,
the corporation's gross income and allowable deductions shall be determined under the provisions
of this chapter applicable to the year in which the net operating loss arises. (2) A net operating
loss shall be carried forward to the earliest subsequent taxable year in which the...
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