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40-18-403
Section 40-18-403 Port credits. (a) If approved by the commission, a port credit is allowed,
in an amount equal to fifty dollars ($50) per TEU, three dollars ($3) per net ton, or four
cents ($0.04) per kilogram for air freight, multiplied by the following: (1) The port user's
cargo volume in the 12-month period for which the commission has granted approval for the
port user to claim the port credit, minus (2) The port user's base cargo volume. (b) The commission
shall decrease the amount of the port credit to ensure that the anticipated revenues for the
port facility and state will exceed the amount of the port credit sought. The port credit
may be conditioned on whatever requirements the commission shall impose. The port credits
shall only be available to the extent that a port facility user ships more than 105 percent
of its cargo volume from the 12-month period immediately preceding the port facility user's
application. Moreover, the port credit shall only be available to the extent...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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41-10-44.8
Section 41-10-44.8 Tax credits, job development fees and other incentives. (a) Upon the issuance
by the authority of its project obligations for the purpose of financing a project for an
approved company with respect to which the authority adopted a resolution accepting the project
prior to January 16, 1995, the approved company: (1) Shall receive a credit against the corporate
income tax levied by Section 40-18-31 that otherwise would be owed to the state in any year
by the approved company on its income generated by or arising out of the project, such credit
not to exceed the lesser of (i) the amount due in tax, or (ii) the amount paid by the approved
company pursuant to a financing agreement in the year for which the tax is due, corresponding
to debt service on the project obligations; and (2) May elect to withhold and retain the aggregate
job development fees described in paragraph (b) below, but only to the extent that debt service
payments under the financing agreement(s) exceed...
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40-7-10
Section 40-7-10 Allowance of statutory exemptions; property no longer exempt. The tax assessor
shall have the right and authority beginning October 1, 1951, and annually thereafter, to
credit any person entitled to a statutory ad valorem exemption that the tax assessor has the
authority and right to grant, and who has heretofore claimed such exemption, such statutory
exemption, without such person claiming same annually. Any person who shall hereafter become
entitled to such statutory exemption shall make a claim to the tax assessor between October
1 and prior to January 1 of any taxable year and, if such claim is allowed, shall not be required
to annually thereafter repeat such claim. Any person who has claimed a homestead exemption
and is entitled to same shall be annually credited with such exemption, and such homestead
exemption shall encompass all additions or extensions made to the homestead structure or structures
since the homestead exemption was claimed and shall encompass any...
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40-9B-12
Section 40-9B-12 Availability of abatements after December 31, 2018. The tax abatements and
abatements of payments in lieu of taxes authorized by the amendments to Sections 40-9B-3,
40-9B-4, and 40-9B-11 by Act 2008-275 shall not be available for new industrial or research
enterprises described in Section 40-9B-3(a)(10)e. after December 31, 2018, unless the Legislature
votes to continue or reinstate the abatements of state taxes for new industrial or research
enterprises described in Section 40-9B-3(a)(10)e. after that date. No action or inaction on
the part of the Legislature shall reduce, suspend, or disqualify any abatement in any past
or future year with respect to any qualifying industrial or research enterprises described
in Section 40-9B-3(a)(10)e. which files with the Department of Revenue, on or before December
31, 2018, a statement of intent as defined in Section 40-9B-3(a)(23). The failure of the Legislature
to vote to continue or reinstate the capital credit for new...
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34-20-4
Section 34-20-4 Board of Examiners of Nursing Home Administrators - Generally. (a) There is
a Board of Examiners of Nursing Home Administrators composed of seven members, six original
members as set out in this subsection, and an additional consumer member as set out in subsection
(b). The membership of the board shall be inclusive and reflect the racial, gender, geographic,
urban/rural, and economic diversity of the state. The six original members shall be composed
as follows: Three members shall be nursing home administrators duly licensed and registered
under this chapter; one member shall be a physician, licensed under the laws of the State
of Alabama, who is actively concerned in a practice with the care of chronically ill and infirm,
aged patients; one member shall be a hospital administrator; and one member shall be a registered
nurse, licensed in Alabama, who has five years' experience as a geriatric nurse and who is
actively serving as a director of nursing in a geriatric...
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40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000, ad
valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current
basis to coincide with the collection of motor vehicle license taxes and registration fees.
(1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the
registration renewal month of the owner, the date the motor vehicle enters the State of Alabama,
the date the motor vehicle is removed from the inventory of a dealer, or the date on which
the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem
taxes on motor vehicles shall become delinquent on the first day of the month following the
registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax
on motor vehicles shall be collected through the last day of the month which precedes the
assigned registration renewal month for the owner as provided in Section...
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40-23-7
Section 40-23-7 Taxes due monthly; filing of reports; estimated payments authorized; election
to file quarterly, semi-annually, or annually; extension of time for making return. (a) The
taxes levied under this division, except as otherwise provided in subsection (d), shall be
due and payable in monthly installments on or before the 20th day of the month next succeeding
the month in which the tax accrues. (b) Except as otherwise provided in subsection (d), on
or before the 20th day of each month, every person on whom the taxes levied by this division
are imposed shall report to the department, on a form prescribed by the department, a true
and correct statement showing such information as the department may require, and shall pay
to the department the amount of taxes shown to be due. (c) Any taxpayer liable for taxes under
this division whose average monthly state sales tax liability was two thousand five hundred
dollars ($2,500) or greater during the preceding calendar year shall make...
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11-51-120
Section 11-51-120 Insurance companies - Fire and marine insurance companies. No license or
privilege tax or other charge for the privilege of doing business shall be imposed by any
municipal corporation upon any fire or marine insurance company doing business in such municipality
except upon a percentage of each $100.00 of gross premiums, less return premiums, on policies
issued during the preceding year on property located in such municipality. Such percentage
shall not exceed four percent on each $100.00 or major fraction thereof of such gross premiums,
and no credit or deduction of any kind shall be allowed or made on account of the cost of
reinsurance by such company in a company not authorized to do business in this state. Any
municipality may charge a flat minimum license at the beginning of each year for new companies
doing business therein on which there shall be an adjustment at the expiration of such year
upon such percentage as may be fixed by said municipality, but such...
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16-60-350
Section 16-60-350 Definitions. For the purposes of this article, the following words shall
have the following meanings: (1) CAREER-TECHNICAL DUAL ENROLLMENT PROGRAM. A program that
allows eligible high school students to enroll in college-level career technical education
courses, as designed by the Chancellor of the Department of Postsecondary Education, that
are offered at Alabama Community College System institutions and allows such enrolled students
to concurrently earn high school and college credit in courses toward a certificate or degree,
or both, and which prepares them to enter the workforce in high skill, high wage, or high
demand occupations. (2) CONTRIBUTION. A donation of cash. (3) ELIGIBLE STUDENT. A high school
student who meets the eligibility requirements and standards as prescribed by State Board
of Education policy to enroll for Career-Technical Dual Enrollment Program courses. (4) QUALIFYING
EDUCATIONAL EXPENSES. Tuition, fees, books, materials, and supplies...
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