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9-16-94
Section 9-16-94 Penalties. (a) Any permittee or operator who violates any permit condition
or who violates any other provision of this article, may be assessed a civil penalty by the
regulatory authority, except that if such violation leads to the issuance of a cessation order
under Section 9-16-93, the civil penalty shall be assessed. Such penalty shall not
exceed $5,000.00 for each violation. Each day of continuing violation may be deemed a separate
violation for purposes of penalty assessments. In determining the amount of the penalty, consideration
shall be given to the permittee's history of previous violations at the particular surface
coal mining operations; the seriousness of the violation, including any irreparable harm to
the environment and any hazard to the health or safety of the public; whether the permittee
was negligent; and the demonstrated good faith of the permittee charged in attempting to achieve
rapid compliance after notification of the violation. (b) A civil...
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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle
decals; determination of gross receipts; construction with other provisions. (a) Every taxpayer
required to purchase a business license under this chapter shall: (1) Purchase a business
license for each location at which it does business in the municipality, except as otherwise
provided by the municipality. (2) Except as provided in Section 11-51-193, with respect
to taxpayers subject to state licensing board oversight, be classified into one or more of
the following 2002 North American Industrial Classification System ("NAICS") sectors
and applicable sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR
NAICS TITLE SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR
LICENSE CALCULATION 111 Crop Production Agriculture, farming, nursery, fruit, growers Gross
Receipts and/or Flat Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby
approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article
I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state
and local tax liability of multistate taxpayers, including the equitable apportionment of
tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility
in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance
in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative
taxation. Article II. Definitions. As used in this compact: 1. "State" means a state
of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory
or possession of the United States. 2. "Subdivision" means any governmental unit
or special district of a state. 3. "Taxpayer" means any corporation, partnership,
firm,...
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27-60-2
Section 27-60-2 Interstate Insurance Product Regulation Compact. The State of Alabama
hereby agrees to the following interstate compact known as the Interstate Insurance Product
Regulation Compact: ARTICLE I. PURPOSES. The purposes of this compact are, through means of
joint and cooperative action among the compacting states: 1. To promote and protect the interest
of consumers of individual and group annuity, life insurance, disability income, and long-term
care insurance products; 2. To develop uniform standards for insurance products covered under
the compact; 3. To establish a central clearinghouse to receive and provide prompt review
of insurance products covered under the compact and, in certain cases, advertisements related
thereto, submitted by insurers authorized to do business in one or more compacting states;
4. To give appropriate regulatory approval to those product filings and advertisements satisfying
the applicable uniform standard; 5. To improve coordination of...
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40-18-162
Section 40-18-162 Determination of tax of shareholder. (a) In determining the tax of
a shareholder for the shareholder's taxable year in which the taxable year of the Alabama
S corporation ends, or for the final taxable year of a shareholder who dies or of a trust
or estate that terminates before the end of the corporation's taxable year, there shall be
taken into account the shareholder's pro rata share of the corporation's: (1) Items of income,
including tax-exempt income, loss, deduction, or credit the separate treatment of which could
affect the liability for tax of any shareholder, including charitable contributions, and (2)
Nonseparately computed income or loss. The term "nonseparately computed income or loss"
means gross income minus the deductions allowed to the corporation under this article, determined
by excluding all items described in subdivision (1) of this subsection. (b) The character
of any item included in a shareholder's pro rata share under subsection (a) of this...
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40-18-161
Section 40-18-161 Determination of taxable income. (a) The taxable income of an Alabama
S corporation shall be determined in the same manner as in the case of an individual except
that the items determined in subdivision (1), subsection (a) of Section 40-18-162 shall
be separately stated, and the following deductions shall not be allowed: (1) Personal exemptions
otherwise allowed by Section 40-18-19. (2) Charitable contributions otherwise allowed
by Section 40-18-15, subdivision (a)(10). (3) The net operating loss deduction otherwise
allowed by Section 40-18-15, subdivision (a)(16). (4) Medical expenses otherwise allowed
by Section 40-18-15, subdivision (a)(13). (5) Alimony otherwise allowed by Section
40-18-15, subdivision (a)(18). (6) The deduction for certain expenses of producing income
and determining taxes otherwise allowed by Section 40-18-15, subdivision (a)(14). (7)
Contributions to individual retirement accounts otherwise allowed by Section 40-18-15,
subdivision (a)(11). (8)...
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40-18-35.1
Section 40-18-35.1 Carry forward of net operating losses. In computing the taxable income
of corporations subject to income tax as outlined in Section 40-18-35, there shall
be allowed, in addition to the deductions specified therein, a deduction for the sum of the
net operating losses which may be carried forward to the taxable year for which the net income
of the corporation is being computed. (1) The term "net operating loss" for the
purposes of this section means the excess of the deductions (other than the deduction
allowed by this subdivision) allowed by this chapter during a taxable year of the corporation
over the corporation's gross income during that taxable year. For purposes of this paragraph,
the corporation's gross income and allowable deductions shall be determined under the provisions
of this chapter applicable to the year in which the net operating loss arises. (2) A net operating
loss shall be carried forward to the earliest subsequent taxable year in which the...
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40-14A-22
Section 40-14A-22 Levy and amount of tax. (a) Levy of tax. There is hereby levied an
annual privilege tax on every corporation, limited liability entity, and disregarded entity
doing business in Alabama, or organized, incorporated, qualified, or registered under the
laws of Alabama. The tax shall accrue as of January 1 of every taxable year, or in the case
of a taxpayer organized, incorporated, qualified, or registered during the year, or doing
business in Alabama for the first time, as of the date the taxpayer is organized, incorporated,
registered, or qualifies to do business, or begins to do business in Alabama, as the case
may be. The taxpayer shall be liable for the tax levied by this article for each year beginning
before the taxpayer has been dissolved or otherwise ceased to exist or has withdrawn or forfeited
its qualification to do business in Alabama. The amount of the tax due shall be determined
by multiplying the taxpayer's net worth in Alabama by the rate determined in...
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40-14A-31
Section 40-14A-31 (Repealed for taxable years beginning on or after January 1, 2002.)
Levy of tax. (a) There is hereby levied an annual shares tax on all corporations incorporated
or organized under the laws of Alabama, qualifying or registering to do business, or doing
business in Alabama, unless otherwise exempted in this article; provided that all assets and
other items of a disregarded entity shall be taken into account in determining the shares
tax base of its owner and the disregarded entity shall not be subject to the tax levied by
this article. The tax shall accrue as of January 1, 2000, and on January 1 of every taxable
year thereafter, or in the case of a taxpayer incorporated or organized during the year, qualifying
to do business during the year, or beginning to do business in Alabama for the first time
during the year, as of the date the taxpayer incorporated, organized, qualifies, or begins
to do business in Alabama, as the case may be. Except as provided in the following...
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40-18-413
Section 40-18-413 (Per Section 40-18-416, this section is repealed following
the close of fiscal year 2020) Scope and use of Growing Alabama Credits. (a) A taxpayer is
allowed a Growing Alabama Credit to be applied against the tax levied by this chapter. In
no event shall the Growing Alabama Credit cause a taxpayer's income tax liability to be reduced
by more than 50 percent. Unused credits may be carried forward for no more than five years.
(b) Growing Alabama Credits shall be granted to taxpayers using an online system administered
by the Department of Revenue. The online system shall allow taxpayers to agree to make a cash
contribution to an economic development organization which was approved by the Renewal of
Alabama Commission, as provided in Section 40-18-412. The online system shall ensure
that credits are not granted for contributions to an economic development organization in
excess of the amounts approved by the Renewal of Alabama Commission, as provided in Section...
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