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36-27-6
Section 36-27-6 Participation of employees of counties, cities, towns, public or quasi-public
organizations, etc. - Generally. (a) The governing board of any county, city, town or public
or quasi-public organization of the state or of any political subdivision thereof or the Alabama
Extension Service and Agricultural Experiment Station System of Auburn University may, by
resolution legally adopted to conform to rules prescribed by the Board of Control, elect to
have its officers and employees from whatever sources and in whatever manner paid become eligible
to participate in the retirement system; and the Adjutant General of the state, with the approval
of the Governor, may, by application properly prepared and submitted in conformity with rules
prescribed by the Board of Control, elect to have those employees of the Alabama National
Guard employed pursuant to 32 U.S.C.A., Section 709, and paid from federally appropriated
funds, become eligible to participate in this retirement system....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-27-6.htm - 16K - Match Info - Similar pages
40-18-15
provisions of 26 U.S.C. §§ 163, 264, and 265. (3) The following taxes paid or accrued within
the taxable year: a. Income taxes, Federal Insurance Contribution Act taxes, taxes on self-employment
income and estate and gift taxes imposed by authority of the United States or any possession
of the United States. b. State and local, and foreign, occupational license taxes, and contributions
to state unemployment funds. c. State and local, and foreign, real property taxes. d. State
and local personal property taxes. e. The generation-skipping transfer (GST) tax imposed
on income distributions by 26 U.S.C. § 2601. f. The taxes described in paragraphs c., d.,
and e. shall be deductible only to the extent that the taxes are deductible for federal income
tax purposes under 26 U.S.C. § 164 (relating to taxes). g. In addition, there shall be allowed
as a deduction, state and local, and foreign taxes, except income taxes, and taxes imposed
by authority of the United States or any possession...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-15.htm - 18K - Match Info - Similar pages
45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor vehicles,
as defined by Section 40-12-240, from escaping taxation and to provide for the more efficient
assessment and collection of taxes due on same, no license shall be issued to operate a motor
vehicle on the public highways of this state, nor shall any transfer be made by the director
of the department as provided under this part, until the ad valorem tax on such vehicle shall
have been paid in the county for the preceding year, as evidenced by a receipt of the director
of the department where the owner of the vehicle resides, if the vehicle is owned by an individual;
and if the vehicle is owned by a firm, corporation, or association, then as evidenced by the
receipt of the director of the department in the county in which the motor vehicle is used
or operated; provided, that this section shall not apply to motor vehicles owned by dealers,
the state, counties, and municipalities. Every person,...
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16-25-14
Section 16-25-14 Retirement of members; benefits generally. (a)(1) Any Tier I plan member who
withdraws from service upon or after attainment of age 60 and any Tier II plan member who
withdraws from service upon or after attainment of age 62, or in the case of a Tier II plan
member who is a correctional officer, firefighter, or law enforcement officer as defined in
Section 36-27-59, who withdraws from service upon or after attainment of age 56 with at least
ten years of creditable service as a correctional officer, firefighter, or law enforcement
officer may retire upon written application to the Board of Control setting forth at what
time, not less than 30 days nor more than 90 days subsequent to the execution and filing thereof,
he or she desires to be retired; provided, that any such member who became a member on or
after October 1, 1963, shall have completed 10 or more years of creditable service. (2) Any
Tier I plan member who has attained age 60 and any Tier II plan member who...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-25-14.htm - 23K - Match Info - Similar pages
40-12-253
in any tax return as of October 1. All motor vehicles shall be assessed and the taxes shall
be collected on the motor vehicles as herein provided. The foregoing notwithstanding, any
machinery or equipment including, but not limited to, cement mixers, wrecker rigs, and box-type
bodies which may be added to a motor vehicle after it leaves the original manufacturer and
may be moved from one motor vehicle to another shall be separately valued and assessed with
the tax assessing official as personal property. (i) In addition to the refunds provided
for in subsection (d), refunds shall be granted for ad valorem taxes on motor vehicles for
monies collected in error, as provided in Section 40-7-9.1, or upon evidence of valuation
change or adjustment by the county board of equalization. (j) All millage rate levies and
changes affecting ad valorem taxes on motor vehicles shall become effective on the January
1 following the levy or rate change. (k) The Department of Revenue may promulgate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-253.htm - 12K - Match Info - Similar pages
40-18-14
Section 40-18-14 Adjusted gross income of individuals. The term "gross income" as
used herein: (1) Includes gains, profits and income derived from salaries, wages, or compensation
for personal services of whatever kind, or in whatever form paid, including the salaries,
income, fees, and other compensation of state, county, and municipal officers and employees,
or from professions, vocations, trades, business, commerce or sales, or dealings in property
whether real or personal, growing out of ownership or use of or interest in such property;
also from interest, royalties, rents, dividends, securities, or transactions of any business
carried on for gain or profit and the income derived from any source whatever, including any
income not exempted under this chapter and against which income there is no provision for
a tax. The term "gross income" as used herein also includes alimony and separate
maintenance payments to the extent they are includable in gross income for federal income
tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-14.htm - 6K - Match Info - Similar pages
45-11-240.20
Section 45-11-240.20 Creation; offices, supplies, personnel; powers and duties. (a) There is
hereby created within the tax collector's office of Chilton County a license division. The
county commission shall furnish suitable quarters and provide the necessary forms, books,
stationery, records, equipment, and supplies, except such stationery forms and supplies as
are furnished pursuant to law by the State Department of Finance or the state Comptroller.
The county commission shall insure the tax collector has sufficient help and shall provide
such clerks and other assistants for the tax collector as shall be necessary from time to
time for the proper and efficient performance of the duties of his or her office. The tax
collector shall have authority to employ such clerks, and other assistants, and to fix their
compensation; however, the number and compensation of such clerks and other assistants shall
be subject to the approval of the county commission. The compensation of the clerks and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-240.20.htm - 5K - Match Info - Similar pages
45-17-82
Section 45-17-82 Creation of division; powers and duties. (a) There is hereby created within
the probate judge's office of Colbert County a license division which shall issue all licenses
issued through the probate judge's office, except marriage licenses. The county commission
shall furnish suitable quarters and provide the necessary forms, books, stationery, records,
equipment, and supplies, except such stationery forms and supplies as are furnished pursuant
to law by the State Department of Finance or the state Comptroller. The county commission
shall also provide such clerks, and other assistants for the probate judge as shall be necessary
from time to time for the proper and efficient performance of the duties of the office. The
probate judge shall have authority to employ such clerks, and other assistants, and to fix
their compensation; however, the number and compensation of such clerks and other assistants
shall be subject to the approval of the county commission. The...
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45-9-84
shall constitute sufficient authority for the judge of probate to issue such license and return
to the licensee by mail. There is hereby established a fee to be entitled "Mail Order
Fee" which shall be in the amount of two dollars ($2) to pay the cost of the mailing
procedure herein provided, and such fee shall be collected by the judge of probate at the
time of issuance and paid over to the general fund of the county as are other fees and commissions.
(h) In Chambers County, when a personal check given for a motor vehicle license is
found to be noncollectible for any reason, the judge of probate shall notify the revenue officer
who shall make a reasonable attempt to retrieve the motor vehicle license in question. In
the event the motor vehicle license cannot be retrieved, the revenue officer shall so state
and the statement shall constitute authorization for the judge of probate to void the motor
vehicle license. Once the motor vehicle license has been voided, the judge of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-84.htm - 7K - Match Info - Similar pages
12-13-23
residence designated pursuant to this section. (g) Notwithstanding the foregoing, the filing
of a declaration of residence under this section does not establish permanent residency for
the person filing the declaration for the purposes of eligibility for the Alabama G.I. and
Dependents' Educational Benefit Act, Sections 31-6-1 through 31-6-17, inclusive. (h) Nothing
in this section shall be used to change the venue of any pending civil action or for the purpose
of forum shopping. (i) Notwithstanding the foregoing, the filing of a declaration of residence
under this section does not establish permanent residency for the person filing the declaration
for the purposes of qualifying for in-state tuition rates at a state-supported institution
of higher education, unless the person either filed a personal income tax return with
the State of Alabama or would have been required to file a personal income tax return
if the person otherwise had a tax liability. (Act 2012-408, p. 1112, §§1, 2.)...
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