36-30-1
Section 36-30-1 Definitions; dependents; persons eligible for compensation. (a) For the purposes
of this chapter, the following words and phrases shall have the following meanings: (1) AWARDING
AUTHORITY. The State Board of Adjustment, created and existing pursuant to Article 4, Chapter
9 of Title 41. (2) COMPENSATION. The money benefits paid on account of injury or death which
occurred during the course of employment or activity as a peace officer or firefighter and
is in the nature of workers' compensation. (3) DEPENDENT CHILD. An unmarried child under the
age of 18 years, or one over the age of 18 who is physically or mentally incapacitated from
earning. (4) DIRECT AND PROXIMATE RESULT OF A HEART ATTACK OR STROKE. Death resulting from
a heart attack or stroke caused by engaging or participating in a situation while on duty
involving nonroutine stressful or strenuous physical law enforcement, fire suppression, rescue,
hazardous material response, emergency medical service, prison...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-30-1.htm - 6K - Match Info - Similar pages

16-6D-8
Section 16-6D-8 Tax credits; Failing Schools Income Tax Credit Account. (a) To provide educational
flexibility and state accountability for students in failing schools: (1) For tax years beginning
on and after January 1, 2013, an Alabama income tax credit is made available to the parent
of a student enrolled in or assigned to attend a failing school to help offset the cost of
transferring the student to a nonfailing public school or nonpublic school of the parent's
choice. The income tax credit shall be an amount equal to 80 percent of the average annual
state cost of attendance for a public K-12 student during the applicable tax year or the actual
cost of attending a nonfailing public school or nonpublic school, whichever is less. The actual
cost of attending a nonfailing public school or nonpublic school shall be calculated by adding
together any tuition amounts or mandatory fees charged by the school to the student as a condition
of enrolling or of maintaining enrollment in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6D-8.htm - 10K - Match Info - Similar pages

40-14A-34
Section 40-14A-34 (Repealed for taxable years beginning on or after January 1, 2002.) Definition
of taxable shares base. The taxable shares base shall be determined as follows: (a) Multiply
the corporation's initial taxable shares base by the apportionment factor used to apportion
the corporation's income to Alabama for purposes of the Alabama income tax in accordance with
Chapter 18 or that would be used if the corporation were subject to income tax under Chapter
18. (b) From the amount determined in subsection (a), deduct the following: (1) The book value
of all devices, facilities, or structures, and all identifiable components or materials for
use therein, that are located in Alabama and are acquired or constructed primarily for the
control, reduction, or elimination of air, ground, or water pollution or radiological hazards
where such pollution or radiological hazards result from or would be caused by activities
of the taxpayer in Alabama; (2) The net amount invested by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14A-34.htm - 6K - Match Info - Similar pages

40-18-15.3
Section 40-18-15.3 Deductions for health insurance premiums. (a) As used in this section, the
following terms shall have the following meanings: (1) QUALIFYING EMPLOYEES. Alabama resident
employees who are employed by qualifying employers, earn no more than $50,000 of wages in
the applicable tax year, and report no more than $75,000 of adjusted gross income on their
Alabama individual income tax return ($150,000 if married filing jointly) for the applicable
year. (2) QUALIFYING EMPLOYERS. Employers with less than 25 employees. (b) For tax years beginning
after December 31, 2010, in addition to any other Alabama income tax deduction that a qualifying
employee may be entitled to with respect to the payment of health insurance premiums, qualifying
employees shall be allowed to deduct from Alabama gross income 100 percent of the amounts
they pay as health insurance premiums as part of an employer provided health insurance plan
provided by a qualifying employer. (c) In addition to any other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-15.3.htm - 1K - Match Info - Similar pages

40-18-50
Section 40-18-50 Penalty for failure to make return within time specified. Any person or corporation,
joint stock company or association liable to income tax under this chapter, which shall fail
to make return as required by this chapter within the time allowed, shall be guilty of a misdemeanor
and on conviction thereof shall be fined not less than $10, nor more than $1,000. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §417.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-50.htm - 738 bytes - Match Info - Similar pages

45-23-141.06
Section 45-23-141.06 Disposition of funds. Funds paid to the county firefighters and rescue
squad association, to be distributed to volunteer fire departments and emergency medical service
squads, shall only be expended for fire protection and emergency medical services, including
training, supplies, and equipment. The funds may also be expended to purchase insurance, including
liability insurance, to insure coverage of acts or omissions which are directly related to
the functions of a volunteer fire department or emergency medical service squad which are
committed by a volunteer fire department or emergency medical service squad and the personnel
of a volunteer fire department or emergency medical service squad. The funds may not be expended
for salaries, food, drink, social activities, or fund-raising activities. After receiving
the funds, the volunteer fire departments and emergency medical service squads shall keep
accurate records to verify that the funds were properly expended....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-141.06.htm - 2K - Match Info - Similar pages

45-5-171
Section 45-5-171 Dumping fee. (a) In addition to any other cost, fee, or charge imposed on
the dumping or depositing of solid waste material on or in any privately owned solid waste
landfill in Blount County, there is hereby levied a monthly fee of one dollar fifty cents
($1.50) per ton of solid waste so dumped or deposited, which shall be collected monthly by
the landfill owner and distributed as provided in subsection (b). (b) The fees collected in
subsection (a) shall be distributed as follows: 50 percent to the General Fund of Blount County
and 50 percent to the Blount County Commission. The Blount County Commission, on a quarterly
basis, shall return the 50 percent share of the funds to the Blount County Fire and EMS Association
to be distributed equally to all volunteer fire departments and rescue squads belonging to
the association. (Act 90-120, p. 140, §§1, 2; Act 2017-170, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-171.htm - 1K - Match Info - Similar pages

22-18-61
Section 22-18-61 Development and administration of program. (a) The Alabama Community College
System, the Alabama Fire College, and the University of South Alabama, in consultation with
the associations, shall jointly develop and administer a student tuition reimbursement program
for students that agree in the form of an enforceable contract agreement, to provide emergency
medical services for volunteer rescue squads or volunteer fire departments in Alabama after
becoming a licensed EMSP subject to the student agreeing to provide three years of service
to a volunteer rescue squad or volunteer fire department. (b) Tuition reimbursement under
this article shall be the actual tuition costs paid by the student associated with obtaining
certification. Tuition costs shall not be reimbursed until the student provides ACCS and the
associations with documentation that he or she has successfully completed the approved course
of instruction, proof of passing the certification exam, production of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-18-61.htm - 1K - Match Info - Similar pages

40-18-443
Section 40-18-443 (Effective for tax returns due on or after January 1, 2018) Requirements
of taxpayers. No person may provide tax preparation services for Alabama income tax returns,
unless an IRS issued Preparer Tax Identification Number is provided by such preparer when
submitting a return and signing as a paid preparer. (Act 2017-363, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-443.htm - 654 bytes - Match Info - Similar pages

45-21-242.07
Section 45-21-242.07 Disposition of funds. The proceeds from the tax authorized less the actual
cost of collection, not to exceed five per centum shall be paid by the State Department of
Revenue to the Crenshaw County Commission on a monthly basis. Each municipal fire chief may
expend that department's share in any manner he or she deems necessary for the operation and
equipment for that fire department, except none shall be expended for salaries. Volunteer
fire departments and rescue squads shall expend their shares only as prescribed in their respective
bylaws or articles of incorporation, except no proceeds distributed under this part shall
be expended for salaries. The funds shall be divided equally among the eligible fire departments,
rescue squads, and Crenshaw County Association of Volunteer Fire Departments. (Act 96-604,
p. 947, §8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.07.htm - 1K - Match Info - Similar pages