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22-6-192
Section 22-6-192 Definitions. For the purposes of this article, the following words
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) FISCAL YEAR.
An accounting period of 12 months beginning on the first day of the first month of the state
fiscal year. (3) MEDICAID PROGRAM. The medical assistance program as established in Title
XIX of the Social Security Act and as administered in the State of Alabama by the Medicaid
Agency pursuant to executive order and Title 560 of the Alabama Administrative Code. (4) PACE
PROVIDER. PACE means a provider under the federal Program for All Inclusive Care for the Elderly
operated by a public, private, nonprofit, or proprietary entity, as permitted by federal law
as defined at 42 C.F.R. §460.6, as amended and supplemented. (Act 2014-126, p. 236, §3.)...
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41-9-219.4
Section 41-9-219.4 Recapture of tax credit; notice (a) The Department of Revenue shall
recapture, from the taxpayer that claimed or is entitled to claim the credit on a return,
the tax credit allowed under this article if, at any time during the seven-year period beginning
on the date of the original issue to the qualified equity investment in a qualified community
development entity, one of the following occurs: (1) Where any amount of the federal tax credit
available with respect to a qualified equity investment that is eligible for a tax credit
under this article is recaptured under Section 45D of the Internal Revenue Code of
1986, as amended, the Department of Revenue's recapture shall be proportionate to the federal
recapture with respect to that qualified equity investment, and may then reallocate the recaptured
credits to other qualified taxpayers in the year of recapture, without regard for the annual
allocation limitation found in Section 41-9-219.2. (2) The Department of...
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9-11-55.5
Section 9-11-55.5 Nonresident family three-day fishing license. Effective with the license
year beginning September 1, 2014, nonresidents of any state, in lieu of any otherwise required
fishing licenses, may procure a nonresident three-day family fishing license, for a period
of three consecutive days or less by paying the same license fee and issuance fee as the nonresident
seven-day trip fishing license provided for in Section 9-11-56, which license will
authorize the holder thereof and up to four other members of his or her immediate family,
comprised of his or her parent, spouse, children, and grandchildren, which names shall be
designated on the license, to fish in any of the otherwise legally available fresh waters
of this state during those hours occurring during the then current license year for a period
not to exceed 72 consecutive hours from the beginning date and time, as selected and designated
by the licensee to the issuing agent at the time of issuance. (Act 2014-340, p....
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40-18-25.2
Section 40-18-25.2 Estates and trusts - Deductions from gross income of net operating
loss. (a) Nothing in Act 2006-114 shall be construed to change or otherwise affect a taxpayer's
liability relating to a tax year beginning prior to the effective date of Act 2006-114. (b)
Should: (1) any trust which is described in Section 40-18-25(b), or (2) any business
trust, as such term is defined in Section 40-18-1(1), which is classified as a disregarded
entity for federal income tax purposes, be taxed separately from its owner or owners during
tax years prior to the effective date of Act 2006-114, any net operating loss of such trust
existing on December 31, 2004, shall be allowed as a deduction from the gross income, or net
income, of the owner or owners of the trust in a tax year beginning after December 31, 2004.
(c) The deduction allowed in subsection (b) to the owner or owners of the trust shall be in
an amount not to exceed the greater of the following amounts: (1) the amount which is...
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45-49-242.04
Section 45-49-242.04 Qualified parading Mardi Gras societies. (a) All property owned
by qualified parading Mardi Gras societies and used exclusively for the purpose of storing
Mardi Gras parade floats, equipment, related accessories, and records, or used exclusively
for other Mardi Gras related purposes, is hereby exempted from all county, local, and municipal
ad valorem taxation. This exemption shall apply to all taxes due and payable for the tax year
beginning October 1, 1985, and each tax year subsequent thereto (b) For the purposes of this
section the following definitions shall apply: (1) MARDI GRAS PARADE. Any parade conducted
by a member of Mobile Mardi Gras parading organizations during the period beginning on the
thirtieth day before Mardi Gras Day and ending on Mardi Gras Day. (2) QUALIFIED PARADING MARDI
GRAS SOCIETY. Any organization which is a member of Mobile Mardi Gras parading organizations
and which has conducted a Mardi Gras parade during the year for which an...
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9-11-49
Section 9-11-49 Nonresident hunting licenses - "Trip all game." Any nonresident
of this state who is 16 years or older shall, in lieu of the all game license provided for
in Section 9-11-47, procure one of the following "trip all game" hunting
licenses to hunt all legal game in this state, the procurement of which shall be in the same
manner as provided for procuring the nonresident annual hunting licenses provided for in Sections
9-11-46 and 9-11-47, by paying the license fees herein specified, which licenses will authorize
the holder of the license to hunt in this state for a period of days specified on the license
from the day the license was issued: (1) A "nonresident all game 10-day trip hunting
license," the cost of which shall be one hundred sixty-eight dollars ($168), plus a two
dollar ($2) issuance fee, which fees shall be subject to adjustment as provided for in Section
9-11-68. This license shall be valid for those legal hunting hours occurring during the then
current...
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40-18-166
Section 40-18-166 "Accumulated adjustments account" defined; application generally;
"S period" defined; applicability of subdivision (c)(1) of Section 40-18-165
to certain distributions; "affected shareholder" defined. (a)(1) Except as provided
in subsection (b), for purposes of this article, the term "accumulated adjustments account"
means an account of the Alabama S corporation which is adjusted for the S period in a manner
similar to the adjustments under Section 40-18-164 hereof including subdivision (4)
of subsection (c), except that no adjustment shall be made for income and related expenses
which are exempt from tax under this chapter and the phrase "but not below zero"
shall be disregarded in Section 40-18-164(c)(2)a. (2) In the case of any redemption
which is treated as an exchange under Section 40-18-36, the adjustment in the accumulated
adjustments account shall be an amount which bears the same ratio to the balance in the account
as the number of shares redeemed in such...
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40-18-30
Section 40-18-30 Return when accounting period changes. (a) Taxpayer filing separate
returns. If a taxpayer, with the approval of the Department of Revenue, changes the basis
of computing taxable income from the fiscal year to the calendar year, a separate return shall
be filed for the period between the close of the last fiscal year for which return shall be
made and the following December 31. If the change is made from the calendar year to the fiscal
year, a separate return shall be filed for the period between the close of the last calendar
year for which return was filed and the date designated as the close of the last fiscal year.
If the change is made from one fiscal year to another fiscal year, a separate return shall
be filed for the period between the close of the former fiscal year and the date designated
as the close of the new fiscal year. If a taxpayer filing the taxpayer's first return for
income tax keeps accounts on the basis of a fiscal year, the taxpayer shall file a...
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45-32-150.08
Section 45-32-150.08 Application for permit or license. On or before the first day of
December of each year, any person, association, or corporation possessing the qualifications
prescribed in this part shall have the right to apply to the racing commission for a permit
or license to conduct race meetings and racing under this part. On or before the first day
of January of each year, after the receipt of any such application, the commission shall convene
to consider and act upon all permits or licenses applied for. Approved permits or licenses
shall be granted for a period of not more than 10 years from the date of issuance and shall
set forth, in addition to any other information prescribed by the commission, the name of
the licensee, the location of the race track, duration of the race meeting, and the kind of
racing desired to be conducted and shall show the receipt by the commission of a license fee
set by the commission, the setting of which is hereby authorized, provided,...
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45-49-151.09
Section 45-49-151.09 Application for permit or license. (a) On or before the 15th day
of October of each year, any person, association, or corporation possessing the qualifications
prescribed in this subpart may apply to the racing commission for a permit or license to conduct
race meetings and racing under this subpart. On or before the first day of December of each
year, after the receipt of any application, the racing commission shall convene to consider
and act upon all applications for permits or licenses. Approved permits or licenses may be
granted for a period of one year or more from the date of issuance and shall set forth, in
addition to any other information prescribed by the racing commission, the name of the licensee,
the location of the racetrack, the duration of the race meeting, and the kind of racing desired
to be conducted and shall show the receipt by the racing commission of the license fee which
may be set by the racing commission. No license shall be transferable,...
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