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40-18-21
Section 40-18-21 Credits for taxes paid on income from sources outside the state and
for job development fees. (a)(1) For the purpose of ascertaining the income tax due under
the provisions of this chapter by individual residents of Alabama whose gross income, as defined
herein, is derived from sources both within and outside the State of Alabama, there shall
be allowed a credit against the amount of tax found to be due by such resident, on account
of income derived from outside the State of Alabama, the amount of income tax actually paid
by such resident to any state or territory on account of business transacted or property held,
directly or indirectly, outside the State of Alabama. Resident individual owners of Subchapter
K entities, Alabama S corporations, and beneficiaries of estates or trusts who include their
proportionate share of the income arising from one or more of these entities in their Alabama
gross income shall be allowed a credit for their proportionate share of the...
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41-10-38
Section 41-10-38 Allocation formulae. (a) The state ceiling for calendar year 1989 and
thereafter is hereby allocated in its entirety to the state, and no other governmental unit,
issuer, or other entity of any type shall have or utilize any portion of the state ceiling
for such year except in accordance with this division. The state ceiling for calendar year
1989 and thereafter shall be redistributed by the authority to issuers of affected bonds in
the chronological order of receipt of completed applications, subject to the limitations,
reservations and further provisions of this subsection. (1) There is hereby reserved for Alabama
Housing Finance Authority 25 percent of the state ceiling for each calendar year, to be used
for the issuance of exempt facility bonds for qualified residential rental projects and for
the issuance of qualified mortgage bonds, in such relative principal amounts as shall be determined
by the Board of Directors of Alabama Housing Finance Authority. The...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax
statutes. (a) The following words, terms, and phrases as used in this section shall
have the following respective meanings except where the context clearly indicates a different
meaning: (1) "Commissioner" means the Commissioner of Revenue of the State. (2)
"County" means Butler County in the State of Alabama. (3) "Fiscal Year"
means the period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (4) "Month" means a calendar month. (5) "Quarterly
Period" means the period of three months ending on the last of each March, June, September,
and December. (6) "Registered Seller" means the person registered with the State
Department of Revenue pursuant to the state use tax statutes or licenses under the state sales
tax statutes. (7) "State" means the State of Alabama. (8) "State Department
of Revenue" means the Department of Revenue of the State. (9)...
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9-12-113
Section 9-12-113 Licenses or permits for commercial fishing; net or seine permits. (a)
Each license or permit issued by the Commissioner of Conservation and Natural Resources or
his or her authorized agent shall state the name of the applicant. (1) If the applicant is
a resident of the State of Alabama, the applicant shall pay the following fees: a. One hundred
dollars ($100) for commercial fishing. b. Three hundred dollars ($300) on each net or seine
permit, plus an additional five hundred dollars ($500) per permit for the taking of Roe Mullet
and Spanish Mackerel, as defined by regulation of the Department of Conservation and Natural
Resources. c. One thousand five hundred dollars ($1,500) for each purse seine license. (2)
Nonresidents shall pay the following fees: a. Two hundred dollars ($200) for commercial fishing.
b. One thousand five hundred dollars ($1,500) for each net or seine permit, plus an additional
two thousand five hundred dollars ($2,500) per permit for the taking of...
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45-37-123.01
Section 45-37-123.01 Definitions. For the purposes of this part, the following terms
shall have the following meanings: (1) ACT. The act adding this part, to be called the General
Retirement System for Employees of Jefferson County Act. (2) ACTIVE MEMBER. An individual
who currently is employed by the county or other entities set forth in subdivision (20) and
is making employee contributions to the system. (3) ACTUARIAL EQUIVALENT. Effective July 30,
1984, or such other dates as set forth in Exhibit A, which is maintained in the office of
the pension board, a form of benefit differing in time, period, or manner of payment from
a specific benefit provided under the plan but having the same value when computed using the
mortality tables, the interest rate, and any other assumptions last adopted by the pension
board, which assumptions shall clearly preclude any discretion in the determination of the
amount of a member's benefit. (4) ACTUARIAL GAIN. As defined in Section...
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27-29-1
Section 27-29-1 Definitions. For purposes of this chapter, unless otherwise stated,
the following terms shall have the meanings respectively ascribed to them by this section:
(1) AFFILIATE. The term shall include an affiliate of, or person affiliated with, a specific
person, and shall mean a person that directly, or indirectly through one or more intermediaries,
controls, or is controlled by, or is under common control with, the person specified. (2)
COMMISSIONER. The Commissioner of Insurance, his or her deputies, or the Insurance Department
as appropriate. (3) CONTROL. The term shall include controlling, controlled by, or under common
control with and shall mean the possession, direct or indirect, of the power to direct or
cause the direction of the management and policies of a person, whether through the ownership
of voting securities, by contract other than a commercial contract for goods or nonmanagement
services, or otherwise, unless the power is the result of an official...
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22-27-2
Section 22-27-2 Definitions. For the purpose of this article, the following terms shall
have the meanings respectively ascribed to them by this section: (1) AGENCY. Any controlling
agency, public or private, elected, appointed, or volunteer utilizing methods approved by
the health department or the department for the purpose of controlling and supervising the
collection or management of solid wastes or recyclable materials. (2) ALTERNATIVE COVER. Material
other than earth used to cover a landfill or sanitary landfill. An alternative cover shall
be approved by the Department of Environmental Management in compliance with federal law and
United States Environmental Protection Agency rules or guidance to achieve a level of performance
equal to or greater than earthen cover material. (3) ASHES. The solid residue from burning
of wood, coal, coke, or other combustible material used for heating, from incineration of
solid wastes, or for the production of electricity at electric generating...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
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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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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of
funds. (a) This section shall only apply to Calhoun County. (b) As used in this section,
state sales and use tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and
40-23-63. (c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional
tax levied by this section shall be levied or collected on the sale, storage, use,
or...
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