45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers;
applicability of state sales tax statutes; disposition of funds. (a) The following words,
terms, and phrases where used in this section shall have the following respective meanings
except where the context clearly indicates a different meaning: (1) "County" means
Bullock County in the State of Alabama. (2) "Commissioner" means the Commissioner
of Revenue of the state. (3) "State Department of Revenue" means the Department
of Revenue of the state. (4) "State" means the State of Alabama. (5) "State
sales tax statutes" means Division 1 of Article 1 of Chapter 23 of Title 40, as amended,
including all other statutes of the state which expressly set forth any exemptions from the
computation of the taxes levied in Division 1 and all other statutes which expressly apply
to, or purport to affect, the administration of Division 1 and the incidence and collection
of the taxes imposed therein. (6) "State sales...
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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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40-12-223
Section 40-12-223 Exemptions. There are exempted from the computation of the amount
of the tax levied, assessed or payable under this article the following: (1) The gross proceeds
accruing from the leasing or rental of a film or films to a lessee who charges, or proposes
to charge, admission for viewing the said film or films; (2) The gross proceeds accruing from
any charge in respect to the use of docks or docking facilities furnished for boats or other
craft operated on waterways; (3) The gross proceeds accruing from any charge made by a landlord
to a tenant in respect of the leasing or furnishing of tangible personal property to be used
on the premises of real property leased by the same landlord to the same tenant for use as
a residence or dwelling place, including mobile homes; (4) The gross proceeds accruing from
the leasing or rental of tangible personal property to a lessee who acquires possession of
the said property for the purpose of leasing or renting to another the same...
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45-36-162
Section 45-36-162 Distribution of payments. (a) Any payments coming into the treasury
of Jackson County that are derived, directly or indirectly, from payments by the Tennessee
Valley Authority in lieu of payment of taxes shall be appropriated as follows: (1) One percent
to the Jackson County Economic Development Fund paid to the fund monthly until it reaches
a balance of one million dollars ($1,000,000); the payments shall continue whenever the balance
in the fund drops below one million dollars ($1,000,000). The county commission may invest
the funds to the benefit of local governments and entities in the county, and expend the same
for disaster relief in the county or for any economic purpose that benefits the county, including,
but not limited to, any activity or purpose which provides an incentive for the creation or
retention of jobs and employment opportunities in the county. Participating local governments
or entities may apply for the funds for these purposes. It is the intent...
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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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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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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;...
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33-2-210
Section 33-2-210 Creation and funding of Alabama State Docks Facilities Contingency
Trust Fund. Beginning with the fiscal year commencing on October 1, 1987, the first nine million
five hundred thousand dollars ($9,500,000) of the net amount of all taxes required to be deposited
to or certified into the State Treasury to the credit of the State General Fund pursuant to
Section 40-20-8, during each quarter of each fiscal year shall be credited to an account
to be established in the State Treasury and known as the Alabama State Docks Facilities Contingency
Trust Fund. All funds deposited in the State Treasury to the credit of the Alabama State Docks
Facilities Contingency Trust Fund are to the extent set out herein appropriated to the Alabama
State Port Authority and shall be transferred to the port authority upon the making by the
Director of Finance of the factual determinations hereinafter provided for. In no case shall
the amount transferred and paid out of the Alabama State Docks...
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40-18-174
Section 40-18-174 Tax imposed on certain built-in gains. (a) If for any taxable year
beginning in the recognition period an Alabama S corporation has a net recognized built-in
gain, there is hereby imposed a tax (computed under subsection (b)) on the income of such
corporation for such taxable year. (b)(1) The amount of the tax imposed by subsection (a)
shall be computed by multiplying five percent by the net recognized built-in gain of the Alabama
S corporation for the taxable year. (2) Notwithstanding Section 40-18-168, any net
operating loss carryforward which would be deductible except for Section 40-18-168
and which arose in a taxable year for which the corporation was not an Alabama S corporation,
shall be allowed as a deduction against the net recognized built-in gain of the Alabama S
corporation for the taxable year. For purposes of determining the amount of any such loss
which may be carried to subsequent taxable years, the net recognized built-in gain shall be
treated as...
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41-9-664
Section 41-9-664 Gifts to commission deemed gifts to state; taxation thereof. Every
gift to the Foreign Trade and Relations Commission, whether or not the use thereof is prescribed
by the donor, shall be deemed a gift to the State of Alabama. The donor in computing his net
income for state income tax purposes for the year in which he makes his gift may deduct the
amount of the gift from his gross income as authorized in Section 40-18-15. (Acts 1976,
No. 682, p. 936, §5.)...
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