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36-25A-2
Section 36-25A-2 Definitions. As used in and for determining the applicability of this
chapter, the following words shall have the following meanings solely for the purposes of
this chapter: (1) DELIBERATION. An exchange of information or ideas among a quorum of members
of a subcommittee, committee, or full governmental body intended to arrive at or influence
a decision as to how any members of the subcommittee, committee, or full governmental body
should vote on a specific matter that, at the time of the exchange, the participating members
expect to come before the subcommittee, committee, or full body immediately following the
discussion or at a later time. (2) EXECUTIVE SESSION. That portion of a meeting of a subcommittee,
committee, or full governmental body from which the public is excluded for one or more of
the reasons prescribed in Section 36-25A-7(a). (3) GENERAL REPUTATION AND CHARACTER.
Characteristics or actions of a person directly involving good or bad ethical conduct,...
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16-44B-1
Section 16-44B-1 Compact. ARTICLE I PURPOSE It is the purpose of this compact to remove
barriers to education success imposed on children of military families because of frequent
moves and deployment of their parents by: A. Facilitating the timely enrollment of children
of military families and ensuring that they are not placed at a disadvantage due to difficulty
in the transfer of education records from the previous school district(s) or variations in
entrance/age requirements. B. Facilitating the student placement process through which children
of military families are not disadvantaged by variations in attendance requirements, scheduling,
sequencing, grading, course content or assessment. C. Facilitating the qualification and eligibility
for enrollment, educational programs, and participation in extracurricular academic, athletic,
and social activities. D. Facilitating the on-time graduation of children of military families.
E. Providing for the promulgation and enforcement of...
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34-27-50
Section 34-27-50 Definitions. For the purposes of this article, the following terms
shall have the meaning respectively ascribed to them by this section: (1) ACCOMMODATIONS.
Any hotel or motel room, condominium, or cooperative unit, cabin, lodge, apartment, or any
other private or commercial structure designed for occupancy by one or more individuals or
any recreational vehicle campsite or campground. (2) BUSINESS ENTITY. Any individual, corporation,
firm, association, joint venture, partnership, trust, estate, business trust, syndicate, fiduciary,
and any other group or combination which engages in acts or practices in any trade or commerce.
(3) CONTRACT. Any contract, promissory note, credit agreement, negotiable instrument, lease,
use agreement, license, security, or other muniment conferring on the purchaser the rights,
benefits, and obligations of a vacation time-sharing plan. (4) COMMISSION. The Alabama Real
Estate Commission. (5) COMMISSIONER. A member of the Alabama Real Estate...
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22-32-1
Section 22-32-1 Enactment of Southeast Interstate Low-Level Radioactive Waste Management
Compact. The Southeast Interstate Low-Level Radioactive Waste Management Compact is hereby
enacted into law and entered into by the State of Alabama with any and all states legally
joining therein in accordance with its terms, in the form substantially as follows: SOUTHEAST
INTERSTATE LOW-LEVEL RADIOACTIVE WASTE MANAGEMENT COMPACT Article I. Policy and Purpose There
is hereby created the Southeast Interstate Low-Level Radioactive Waste Management Compact.
The party states recognize and declare that each state is responsible for providing for the
availability of capacity either within or outside the state for the disposal of low-level
radioactive waste generated within its borders, except for waste generated as a result of
defense activities of the federal government or federal research and development activities.
They also recognize that the management of low-level radioactive waste is handled most...
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44-2-10
Section 44-2-10 Text of compact. The Interstate Compact for Juveniles is enacted into
law and entered into with all jurisdictions mutually adopting the compact in the form substantially
as follows: THE INTERSTATE COMPACT FOR JUVENILES Article I. Purpose. The compacting states
to this interstate compact recognize that each state is responsible for the proper supervision
or return of juveniles, delinquents and status offenders who are on probation or parole and
who have absconded, escaped or run away from supervision and control and in so doing have
endangered their own safety and the safety of others. The compacting states also recognize
that each state is responsible for the safe return of juveniles who have run away from home
and in doing so have left their state of residence. The compacting states also recognize that
Congress, by enacting the Crime Control Act, 4 U.S.C. Section 112 (1965), has authorized
and encouraged compacts for cooperative efforts and mutual assistance in the...
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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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15-22-1.1
Section 15-22-1.1 Interstate Compact for Adult Offender Supervision. Whereas: The Interstate
Compact for the Supervision of Parolees and Probationers was established in 1937, it is the
earliest corrections "compact" established among the states and has not been amended
since its adoption over 62 years ago; Whereas: This compact is the only vehicle for the controlled
movement of adult parolees and probationers across state lines, and it currently has jurisdiction
over more than a quarter of a million offenders; Whereas: The complexities of the compact
have become more difficult to administer, and many jurisdictions have expanded supervision
expectations to include currently unregulated practices such as victim input, victim notification
requirements, and sex offender registration; Whereas: After hearings, national surveys, and
a detailed study by a task force appointed by the National Institute of Corrections, the overwhelming
recommendation has been to amend the document to bring about...
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40-18-33
Section 40-18-33 Corporate income tax - Taxable income. In the case of a corporation
subject to the tax imposed by Section 40-18-31, the term "taxable income"
means federal taxable income without the benefit of federal net operating losses plus the
additions prescribed and less the deductions and adjustments allowed by this chapter and as
allocated and apportioned to Alabama. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §400;
Act 98-502, p. 1083, §1; Act 99-664, 2nd Sp. Sess., p. 124, §1.)...
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40-16-1.1
Section 40-16-1.1 Taxation of trust as financial institution. (a) For purposes of this
section, "trust" shall have the same meaning given to it in Section
40-18-1. (b) Any trust which would be subject to tax under Chapter 18 but which also is a
financial institution shall be taxed as a financial institution under this chapter, applying
the applicable provisions of subsections (a), (b), (d), (e), (f), (h), and (i) of Section
40-18-25. Such a trust shall utilize the allocation and apportionment rules found in this
chapter. (c) If a person is treated as the owner of any portion of a trust pursuant to 26
U.S.C. §§ 671-679, relating to grantor trusts, and if such person is a financial institution,
the person shall take into account the income, deductions, and credits of such trust as provided
in 26 U.S.C. in computing its net income under this chapter. Such person also may deduct the
administrative and other expenses of the portion of the trust which it is treated as owning.
(Act...
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40-18-162
Section 40-18-162 Determination of tax of shareholder. (a) In determining the tax of
a shareholder for the shareholder's taxable year in which the taxable year of the Alabama
S corporation ends, or for the final taxable year of a shareholder who dies or of a trust
or estate that terminates before the end of the corporation's taxable year, there shall be
taken into account the shareholder's pro rata share of the corporation's: (1) Items of income,
including tax-exempt income, loss, deduction, or credit the separate treatment of which could
affect the liability for tax of any shareholder, including charitable contributions, and (2)
Nonseparately computed income or loss. The term "nonseparately computed income or loss"
means gross income minus the deductions allowed to the corporation under this article, determined
by excluding all items described in subdivision (1) of this subsection. (b) The character
of any item included in a shareholder's pro rata share under subsection (a) of this...
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