|
16-6D-9
Section 16-6D-9 Tax credit claims; administrative accountability; verification of requirements;
rules and procedures. (a)(1) An individual taxpayer who files a state income tax return and
is not claimed as a dependent of another taxpayer, a taxpayer subject to the corporate income
tax levied by Chapter 18 of Title 40, an Alabama S corporation as defined in Section 40-18-160,
or a Subchapter K entity as defined in Section 40-18-1 may claim a credit for a contribution
made to a scholarship granting organization. If the credit is claimed by an Alabama S corporation
or Subchapter K entity, the credit shall pass through to and may be claimed by any taxpayer
eligible to claim a credit under this subdivision who is a shareholder, partner, or member
thereof, based on the taxpayer's pro rata or distributive share, respectively, of the credit.
(2) The tax credit may be claimed by an individual taxpayer or a married couple filing jointly
in an amount equal to 100 percent of the total...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6D-9.htm - 24K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-44B-1.htm - 46K - Match Info - Similar pages
40-17-326
Section 40-17-326 Taxable activities; terminal operators deemed suppliers; tax to be added
to selling price of motor fuel. (a) A tax is imposed on the removal within this state of motor
fuel from the terminal using the terminal rack, other than by bulk transfer. The supplier
shall collect the tax imposed by this article from the person who orders the withdrawal at
the terminal rack. (b) Subject to Section 40-17-340, a tax is imposed at the time motor fuel
is imported into this state, other than by a bulk transfer, for delivery to a destination
in this state. The supplier or permissive supplier shall collect the tax imposed by this article
from the person who imports the motor fuel into this state. If the seller is not a supplier
or permissive supplier, then the person who imports the motor fuel into this state shall pay
the tax. (c) A tax is imposed on the sale or transfer of motor fuel in the bulk transfer/terminal
system in this state by a supplier to a person who is not registered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-326.htm - 3K - Match Info - Similar pages
40-17-349
Section 40-17-349 Violations. (a) Persons violating any provision of this article may be restrained
from distributing, using, or withdrawing from storage any taxable motor fuel, as herein defined,
and may be prosecuted in the name of the State of Alabama by the Attorney General or, under
his or her direction, by a district attorney or, with the approval of the Governor, an attorney
employed by the department until that person has complied with this article. (b) It shall
be unlawful for any person to sell for use or to use motor fuel upon which the tax levied
by this article has not been paid or the payment assumed by a licensee. Any person who willfully
fails to comply with this article, for each failure, shall be subject to a penalty imposed
by the department of not less than one hundred dollars ($100) nor more than ten thousand dollars
($10,000). (Act 2011-565, p. 1084, ยง30.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-349.htm - 1K - Match Info - Similar pages
45-14-242.01
Section 45-14-242.01 Definitions. For the purposes of this part the following words shall have
the following meanings: (1) COUNTY. Clay County. (2) COUNTY COMMISSION. The Clay County Commission.
(3) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state
by wholesale domestic trade, but shall not apply to any transaction of the distributor in
interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any
device or substitute commonly used in internal combustion engines. The term shall not be held
to apply to aviation fuels or to those products known commercially as kerosene oil, fuel oil,
or crude oil when used for lighting, heating, or industrial purposes. (5) MOTOR FUEL. Diesel
fuel, tractor fuel, distillate, kerosene, jet fuel, or any substitute therefor. The term shall
not be held to apply to aviation fuels or to those products commercially known as kerosene
oil, fuel oil, or crude oil, when used for lighting, heating,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-242.01.htm - 2K - Match Info - Similar pages
45-30-241
Section 45-30-241 Definitions. For the purposes of this part, the following terms shall have
the respective meaning ascribed by this section: (1) COUNTY. Franklin County. (2) DISTRIBUTOR.
Any person who engages in the selling of gasoline or motor fuel in this state by wholesale
domestic trade, but shall not apply to any transaction of such distributor in interstate commerce.
(3) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as kerosene oil, fuel oil, or crude
oil when used for lighting, heating, or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, kerosene, jet fuel, or any substitutes or devices
therefor when sold, distributed, stored, or withdrawn from storage in any county for use in
the operation of any motor vehicle upon the highways of this state....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-241.htm - 2K - Match Info - Similar pages
45-32-244
Section 45-32-244 Definitions. For the purposes of this part, the following terms shall have
the respective meanings ascribed by this section: (1) COUNTY. Greene County. (2) DISTRIBUTOR.
Any person who engages in the selling of gasoline or motor fuel in this state by wholesale
domestic trade, but shall not apply to any transaction of such distributor in interstate commerce.
(3) GASOLINE. Gasoline, naphtha and other liquid motor fuels or any device or substitute therefor
commonly used in internal combustion engines; provided, that such term shall not be held to
apply to those products known commercially as kerosene oil, fuel oil, or crude oil when used
for lighting, heating, or industrial purposes nor to those known commercially as diesel oil
or diesel fuel regardless of use. (4) MOTOR FUEL. Tractor fuel, gas, oil, distillate or liquefied
gas, kerosene, jet fuel, or any substitutes or devices therefor when sold, distributed, stored,
or withdrawn from storage in any county for use in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-244.htm - 2K - Match Info - Similar pages
45-39-243
Section 45-39-243 Definitions. For the purposes of this part, the following terms shall have
the respective meaning ascribed by this section: (1) COUNTY. Lauderdale County. (2) DISTRIBUTOR.
Any person who engages in the selling of gasoline or motor fuel in this state by wholesale
domestic trade, but shall not apply to any transaction of such distributor in interstate commerce.
(3) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that the term shall not be
held to apply to those products known commercially as kerosene oil, fuel oil, or crude oil
when used for lighting, heating, or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, kerosene, jet fuel, or any substitutes or devices
therefor when sold, distributed, stored, or withdrawn from storage in any county for use in
the operation of any motor vehicle upon the highways of this state....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-243.htm - 2K - Match Info - Similar pages
45-43-244
Section 45-43-244 Definitions. For the purposes of this part, the following terms shall have
the respective meaning ascribed by this section: (1) COUNTY. Lowndes County. (2) DISTRIBUTOR.
Any person who engages in the selling of gasoline or motor fuel in this state by wholesale
domestic trade, but shall not apply to any transaction of such distributor in interstate commerce.
(3) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as kerosene oil, fuel oil, or crude
oil when used for lighting, heating, or industrial purposes. (4) MOTOR FUEL. Tractor fuel,
gas, oil, distillate or liquefied gas, kerosene, jet fuel, or any substitutes or devices therefor
when sold, distributed, stored, or withdrawn from storage in any county for use in the operation
of any motor vehicle upon the highways of this state. (5) PERSON....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-244.htm - 2K - Match Info - Similar pages
40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of
motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325
and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof
of export is available in the form of a terminal issued destination state shipping document
that is a. exported by a supplier who is licensed in the destination state or b. is sold by
a supplier to a licensed exporter for immediate export to a state for which the applicable
destination state motor fuel excise tax has been collected by the supplier who is licensed
to remit the tax to the destination state. If the motor fuel is exempt from the excise tax
due to the product being exported from this state, then the motor fuel exported from this
state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption
shall not apply to any motor fuel which is transported and delivered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-329.htm - 14K - Match Info - Similar pages
|