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40-18-21
Section 40-18-21 Credits for taxes paid on income from sources outside the state and
for job development fees. (a)(1) For the purpose of ascertaining the income tax due under
the provisions of this chapter by individual residents of Alabama whose gross income, as defined
herein, is derived from sources both within and outside the State of Alabama, there shall
be allowed a credit against the amount of tax found to be due by such resident, on account
of income derived from outside the State of Alabama, the amount of income tax actually paid
by such resident to any state or territory on account of business transacted or property held,
directly or indirectly, outside the State of Alabama. Resident individual owners of Subchapter
K entities, Alabama S corporations, and beneficiaries of estates or trusts who include their
proportionate share of the income arising from one or more of these entities in their Alabama
gross income shall be allowed a credit for their proportionate share of the...
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17-5-7
Section 17-5-7 Use of excess moneys received; solicitation, etc., of contributions.
(a) Except as provided in subsection (d) and in Section 17-5-7.1, a candidate, public
official, or treasurer of a principal campaign committee as defined in this chapter, may only
use campaign contributions, and any proceeds from investing the contributions that are in
excess of any amount necessary to defray expenditures of the candidate, public official, or
principal campaign committee, for the following purposes: (1) Necessary and ordinary expenditures
of the campaign. (2) Expenditures that are reasonably related to performing the duties of
the office held. For purposes of this section, expenditures that are reasonably related
to performing the duties of the office held do not include personal and legislative living
expenses, as defined in this chapter. (3) Donations to the State General Fund, the Education
Trust Fund, or equivalent county or municipal funds. (4) Donations to an organization to which...
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22-21-363
Section 22-21-363 Application for certificate of authority; contents. (a) The incorporators
shall file with the commissioner an application for a certificate of authority to do business
upon a form to be furnished by the department, which shall include or have attached the following:
(1) The names, and for the preceding 10 years, all addresses and all occupations of all incorporators
and proposed directors and officers; (2) A certified copy of the corporate articles and bylaws
and all amendments thereto, a list of the names, addresses, and occupations of all directors
and principal officers and, if previously incorporated, for the three most recent years, the
corporation annual statements and reports; (3) All agreements relating to the corporation
to which any incorporator or proposed director or officer is a party; (4) A statement of the
amount and sources of the funds available for organization expenses and the proposed arrangements
for reimbursement and compensation of incorporators...
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28-3-196
Section 28-3-196 Revenue loss phase-out system. (a) When used in this section
and in Section 28-3-195(b) and Section 28-3-197, the following words and phrases
shall have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) BEER TAX ESCROW FUND, or FUND. A fund established with the Alcoholic Beverage Control
Board as escrow agent funded by payments made by wholesale beer licensees collecting the tax
imposed by this article, such payments being made from the discount provided by Section
28-3-190(b). From the fund, the board shall pay to each eligible county the amount or amounts
provided by this section for the purpose of phasing out the net revenue loss which
would be experienced by eligible counties. (2) ELIGIBLE COUNTY. Any wet county in which was
imposed, as of November 1, 1981, a combined local tax rate on beer in that county which exceeded
the uniform tax levied on beer by this article and which would, as a result thereof, experience
a decrease...
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40-18-25
Section 40-18-25 Estates and trusts. (a) For purposes of this chapter, the income and
deductions, including the distribution deduction, of estates and trusts shall be determined
in accordance with Subchapter J of Chapter 1 of Subtitle A of the Internal Revenue Code, 26
U.S.C. ยง641 et seq., relating to estates, trusts, beneficiaries, and decedents, except as
otherwise provided in this section. (1) The income and deductions shall be increased
by any items that are includable or deductible by an individual in computing Alabama income
tax but are not includable or not deductible by an individual in computing federal income
tax. (2) The income and deductions shall be decreased by any items that are not includable
or not deductible by an individual in computing Alabama income tax but are includable or deductible
by an individual in computing federal income tax. (b) For purposes of this chapter, the income
and deductions of beneficiaries of estates and trusts, and persons who are treated as...
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24-1-6
Section 24-1-6 Establishment of rentals and tenant selection in low rent housing projects.
(a) It is declared to be the policy of this state that each housing authority shall manage
and operate its low rent housing projects in an efficient manner so as to enable it to fix
the rentals for dwelling accommodations at the lowest possible rates consistent with its providing
decent, safe, and sanitary dwelling accommodations for persons of low income, and that no
housing authority shall construct or operate any such project for profit, or as a source of
revenue of the city or town. To this end a housing authority shall fix the rentals for such
dwellings in its low rent housing projects at no higher rates than it shall find to be necessary
in order to produce revenues which, together with all other available moneys, revenues, income,
and receipts of such authority from whatever sources derived, including federal financial
assistance necessary to maintain the low rent character of the...
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24-9-5
Section 24-9-5 Alabama Land Bank Authority Board. (a) There is created the Alabama Land
Bank Authority Board which shall govern the authority to administer and enforce this chapter.
(b) The board shall consist of the following members: (1) Four residents of the state appointed
by the Governor. (2) Two representatives from nonprofit organizations engaged in low-income
housing appointed by the Governor. (3) The Presiding Officer of the Senate or his or her designee.
(4) The Speaker of the House of Representatives or his or her designee. (5) The Chair of the
Senate Finance and Taxation General Fund Committee or his or her designee. (6) The Chair of
the House Ways and Means General Fund Committee or his or her designee. (7) The State Revenue
Commissioner or his or her designee. (8) The Superintendent of the State Banking Department
or his or her designee. (9) The Director of the Alabama Department of Economic and Community
Affairs or his or her designee. (10) The Secretary of the Alabama...
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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...
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45-46-70.06
Section 45-46-70.06 Clerk. The board of revenue shall elect a clerk, and fix his or
her compensation, and employ such other clerical assistance as may be necessary, and it shall
be the duty of the clerk of the board of revenue to attend the meetings thereof and issue
all notices required by it. The clerk, under the direction of the board of revenue, shall
keep the minutes and records of the proceedings thereof, in well bound volumes provided for
that purpose, the records to be kept in the office of the board of revenue, and to be open
at all reasonable hours to the inspection of the citizens of the county and other interested
persons; and the clerk shall perform such other duties and matters as may be required of him
or her by the board of revenue. The compensation of the clerk and of all other clerical assistants
shall be fixed by the board of revenue and their terms of office shall be at the pleasure
of the board of revenue. That before entering upon the discharge of his or her...
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40-23-35
Section 40-23-35 Disposition of revenues from tax. (a) Such amount of money as shall
be appropriated for each fiscal year by the Legislature to the Department of Revenue with
which to pay the salaries, the cost of operation and management of the department shall be
deducted, as a first charge thereon, from the taxes collected under the provisions of this
division; provided, that the expenditure of the sum so appropriated shall be budgeted and
allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated
to defray the expenses of operating the department for each fiscal year. After the payment
of the expenses, so much of the amount remaining as may be necessary, after first applying
all sums of money received by reason of the application of the surplus in the income tax as
provided by Section 40-18-58, for the replacement in the public school fund of the
three-mill constitutional levy for schools and in the General Fund of the one-mill levy for...
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