45-37A-510.01
Section 45-37A-510.01 Special school district tax. (a) The following words and phrases
shall have the following meanings: (1) AMENDMENT 3. That amendment to the constitution that
was proposed by Act 60, S. 130, 1915 Regular Session. (2) AMENDMENT 373. That amendment to
the constitution that was proposed by Act 6, H. 170, 1978 Second Special Session. (3) COMMISSION.
Jefferson County Commission. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNTY.
Jefferson County, Alabama. (6) SPECIAL SCHOOL DISTRICT TAX. The special district ad valorem
tax for public school purposes authorized in Amendment 3 and levied and collected on taxable
property in the special school tax district. (7) SPECIAL SCHOOL TAX DISTRICT. The special
school tax district in the county subject to the jurisdiction and control of the Vestavia
Hills City Board of Education, which consists of all the area in the county lying within the
corporate limits of the City of Vestavia Hills, Alabama, as the school tax...
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45-41-241.01
Section 45-41-241.01 Ad valorem tax increase. (a) As used in this section, the
following words and phrases shall have the following meanings: (1) AMENDMENT 309. That amendment
to the Constitution that was proposed by Act 683, H. 512, 1969 Regular Session. (2) AMENDMENT
373. That amendment to the Constitution that was proposed by Act 6, 1978 Second Special Session.
(3) CONSTITUTION. The Constitution of Alabama of 1901. (4) COUNTY. Lee County, Alabama. (5)
COUNTY COMMISSION. Lee County Commission. (6) SPECIAL TAX. The district ad valorem tax authorized
in Amendment 309 and levied and collected on taxable property in the county school district
in the county, being all the area of the county lying outside the Cities of Auburn, Opelika,
and Phenix City. (b) The county presently levies and collects the special tax at a rate of
fifty cents ($.50) on each one hundred dollars ($100) (5 mills on each dollar) of assessed
value pursuant to Amendment 309 and an election held in the district on...
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45-49-242.20
Section 45-49-242.20 Pest control ad valorem tax. (a)(1) The Court of County Commissioners,
Board of Revenue, or like governing body of Mobile County is hereby authorized to levy and
collect, in addition to all other taxes authorized by law, a special annual ad valorem tax
of one mill on each dollar's worth of taxable real and personal property in Mobile County
for the administration, operation, and maintenance of mosquito, rodent, and other vector control
activities to be carried out by the Mobile County Board of Health. Such tax shall be based
upon the last preceding assessment for state and county purposes commencing with the tax year
beginning October 1, 1976; its collection shall conform to the collection of taxes from counties;
and it shall constitute a lien against the property. The tax shall be added by the appropriate
county officials to the state and county tax bill immediately following the levy of such tax.
Such taxes shall be subject to the same due and delinquency date,...
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27-42-5
Section 27-42-5 Definitions. As used in this chapter, the following terms shall have
the following meanings, respectively, unless the context clearly indicates otherwise: (1)
ACCOUNT. Any one of the three accounts created by Section 27-42-6. (2) AFFILIATE. A
person who directly, or indirectly, through one or more intermediaries, controls, is controlled
by, or is under common control with another person on December 31 of the year immediately
preceding the date the insurer becomes an insolvent insurer. (3) ASSOCIATION. The Alabama
Insurance Guaranty Association created under Section 27-42-6. (4) CLAIMANT. Any insured
making a first party claim or any person instituting a liability claim. The term does not
include a person who is an affiliate of an insolvent insurer. (5) COMMISSIONER. The Commissioner
of Insurance of the State of Alabama. (6) CONTROL. The possession, direct or indirect, of
the power to direct or cause the direction of the management and policies of a person, whether...

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27-4A-3
Section 27-4A-3 Generally. (a) Subject to the exceptions and exemptions hereinafter
set forth, for the year beginning on January 1, 1995, and for each year thereafter, every
insurer shall pay to the commissioner a premium tax equal to the percentage, as set out in
this subsection, of the premiums received by the insurer for business done in this state,
whether the same was actually received by the insurer in this state or elsewhere: (1) PREMIUM
TAX ON LIFE INSURANCE PREMIUMS. a. Except as hereinafter provided, the rates of taxation on
life insurance premiums shall be those amounts set out in the following schedule: Year Foreign
Insurers Domestic Insurers 1995 2.9 1.3 1996 2.8 1.6 1997 2.7 1.8 1998 2.5 2.1 Every Year
Thereafter 2.3 2.3 b. Individual life insurance policies in a face amount of greater than
$5,000 and up to and including $25,000, excluding group life insurance policies, shall be
taxed at the rate of one percent per annum. c. Individual life insurance policies in a face...

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40-18-19
Section 40-18-19 Exemptions - Generally. (a) The following exemptions from income taxation
shall be allowed to every individual resident taxpayer: (1) Retirement allowances, pensions
and annuities, or optional allowances, approved by the Board of Control of the Teachers' Retirement
System of Alabama, which exempt status is set out in Section 16-25-23. (2) Retirement
allowances, pensions and annuities or optional allowances, approved by the Board of Control
of the Employees' Retirement System of Alabama, which exempt status is set out in Section
36-27-28. (3) The first eight thousand dollars ($8,000) of any retirement compensation, retirement
allowances, pensions and annuities, or optional allowances, received by any eligible firefighter,
as defined in Sections 36-32-1 and 36-32-2, or his or her designated beneficiary, from any
firefighting agency established in the State of Alabama, but only if such retirement compensation,
retirement allowances, pensions and annuities, or optional...
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40-18-6
Section 40-18-6 Gain or loss - Basis of property; adjusted basis. (a) Basis (unadjusted)
of property. The basis of property shall be the cost of the property with the following exceptions:
(1) INVENTORY VALUE. If the property should have been included in the last inventory, the
basis shall be the last inventory value thereof. (2) GIFT or TRANSFER IN TRUST. If the property
was acquired by gift or by a transfer in trust the basis shall be determined in accordance
with 26 U.S.C. § 1015. If property was acquired by gift or transfer in trust on or after
December 31, 1932 and prior to March 15, 1985, the basis shall be the fair and reasonable
market value of the property at the time of the acquisition. (3) PROPERTY TRANSMITTED AT DEATH.
If the property was acquired from a decedent, the taxpayer's basis in the property shall be
determined in accordance with 26 U.S.C. § 1014. (4) PROPERTY ACQUIRED UPON LIKE-KIND EXCHANGE.
If the property was acquired upon an exchange described in subsection...
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6-12-1
Section 6-12-1 Legislative findings. The Legislature of Alabama finds as follows: (1)
Cigarette smoking presents serious public health concerns to the state and to the citizens
of the state. The Surgeon General has determined that smoking causes lung cancer, heart disease,
and other serious diseases, and that there are hundreds of thousands of tobacco-related deaths
in the United States each year. These diseases most often do not appear until many years after
the person in question begins smoking. (2) Cigarette smoking also presents serious financial
concerns for the state. Under certain health care programs, the state may have a legal obligation
to provide medical assistance to eligible persons for health conditions associated with cigarette
smoking, and those persons may have a legal entitlement to receive such medical assistance.
(3) Under these programs, the state pays millions of dollars each year to provide medical
assistance for these persons for health conditions associated...
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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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40-18-25
Section 40-18-25 Estates and trusts. (a) For purposes of this chapter, the income and
deductions, including the distribution deduction, of estates and trusts shall be determined
in accordance with Subchapter J of Chapter 1 of Subtitle A of the Internal Revenue Code, 26
U.S.C. §641 et seq., relating to estates, trusts, beneficiaries, and decedents, except as
otherwise provided in this section. (1) The income and deductions shall be increased
by any items that are includable or deductible by an individual in computing Alabama income
tax but are not includable or not deductible by an individual in computing federal income
tax. (2) The income and deductions shall be decreased by any items that are not includable
or not deductible by an individual in computing Alabama income tax but are includable or deductible
by an individual in computing federal income tax. (b) For purposes of this chapter, the income
and deductions of beneficiaries of estates and trusts, and persons who are treated as...
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