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40-2A-11.1
Section 40-2A-11.1 Civil penalties for unethical tax preparation conduct. (a) For purposes
of the individual income tax imposed by Chapter 18, if there is an understatement of liability
on a return that would cause a tax return preparer to be subject to the penalties imposed
by 26 U.S.C. §6694, except §6694(c), §6700, or §6701, and if any of the failures enumerated
in 26 U.S.C. §6695, except §6695(e) and (g), occurs, the department may impose upon the
tax return preparer a penalty in accordance with 26 U.S.C. §§6694(a), (b), (d), (e), and
(f); §§6695(a), (b), (c), (d), and (f); §§6696(a) and (c), §6700, and §6701, as in effect
from time to time. (b) For purposes of this section: (1) "Subject to this title"
shall be substituted for references in the specified federal statutes to "imposed by
subtitle A." (2) "Commissioner" will be substituted for references in the specified
federal statutes to "secretary." (3) References in these federal statutes to federal
district courts...
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27-50-3
Section 27-50-3 Health benefit plan. As used in this chapter, the term "health benefit
plan" has the following meaning: A health insurance policy, including a self-insured
health plan, that covers hospital, medical, or surgical expenses, health maintenance organizations,
preferred provider organizations, medical service organizations, physician-hospital organizations,
or any other person, firm, corporation, joint venture, or other similar business entity that
pays for, purchases, or furnishes health care services to patients, insureds, or beneficiaries
in this state. The term does not include accident-only, specified disease, individual hospital
indemnity, credit, dental-only, Medicare-supplement, long-term care, or disability income
insurance; coverage issued as a supplement to liability insurance, workers' compensation or
similar insurance; or automobile medical-payment insurance. For the purpose of this chapter,
a health benefit plan located or domiciled outside of the State of...
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30-3-60
Section 30-3-60 Definitions. As used in this article, the following terms shall have the following
meanings: (1) CLERK OF THE COURT. Any circuit court clerk, district court clerk or juvenile
court clerk, or their employees, with responsibility for docketing or otherwise carrying out
the court's clerical duties in regard to domestic relations matters, support and nonsupport
cases, including the receipt and disbursement of support payments. (2) COURT. Any juvenile
or family court division of the circuit or district court in the county where the mother of
the child resides or is found, in the county where the father resides or is found, or in the
county where the child resides or is found and, in the case of a petition seeking a divorce
or legal separation, a petition seeking a modification of support previously ordered under
a divorce decree or a petition seeking a contempt citation for failure to pay support previously
ordered under a divorce decree, the circuit court or the domestic...
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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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8-7A-2
Section 8-7A-2 Definitions. For purposes of this chapter, the following terms shall have the
following meanings: (1) AGENT or AUTHORIZED DELEGATE. Any person designated or employed by
a licensee under this chapter to provide monetary transmission services on behalf of the licensee.
(2) APPLICANT. Any person that files an application for a license under this chapter. (3)
BANK. An institution organized under federal or state law which meets any of the following
requirements: a. Accepts demand deposits or deposits that the depositor may use for payment
to third parties and engages in the business of making loans. b. Engages in credit card operations
and maintains only one office that accepts deposits, does not accept demand deposits or deposits
that a depositor may use for payments to third parties, does not accept a savings or time
deposit less than one hundred thousand dollars ($100,000), and does not engage in the business
of making commercial loans. c. Is a trust company subject to...
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16-16A-7
Section 16-16A-7 Additional findings; bonds authorized; procedures. (a) The Legislature finds
that the number of students attending the several school systems located in those areas of
North Alabama that will be directly impacted by the 2005 BRAC and Subsequent BRAC Actions
will collectively increase by an estimated 9,000 students. As a result, there will be a need
for the construction of additional school facilities as well as the renovation of existing
school facilities. The Legislature also finds that the 2005 BRAC and Subsequent BRAC Actions
will have a positive impact on future receipts to the Education Trust Fund, as the significant
population growth in North Alabama will increase sales, income, and other tax collections.
Thus, it is an efficient use of state funds to allow such revenue growth to help pay for capital
improvement costs associated with BRAC-related school construction. (b) The Alabama Public
School and College Authority is hereby authorized to sell and issue its...
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23-1-157
Section 23-1-157 Bonds - Generally. (a) The bonds of the corporation shall be signed by its
president or vice president and attested by its secretary; provided, that a facsimile of the
signature of the officers may be imprinted or otherwise reproduced on any such bonds in lieu
of his or her signing the same. The seal of the corporation shall be affixed to such bonds;
provided, that a facsimile of the seal may be imprinted or otherwise reproduced on any such
bonds in lieu of being manually affixed thereon. (b) Any bonds of the corporation may be executed
and delivered at any time and from time to time, shall be in such form and denominations and
of such tenor and maturities, shall bear such rate or rates of interest payable and evidenced
in such manner, may contain provisions for redemption prior to maturity and may contain other
provisions not inconsistent with this article, all as may be provided by the resolution of
the board of directors whereunder such bonds are authorized to be...
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40-12-240
Section 40-12-240 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama Department
of Revenue. (2) ESTABLISHED PLACE OF BUSINESS. A place actually occupied either continuously
or at regular periods at or from which a business or a part thereof is transacted. (3) FARM
TRACTOR. Every motor vehicle designed and used primarily as a farm implement for drawing plows,
mowing machines, and other implements designed and used for agricultural purposes and only
incidentally moved upon public highways. (4) FARMER. An individual, partnership, cooperative
corporation, or other entity actively engaged in agriculture or agricultural activities as
the same are circumscribed and defined in paragraphs a. and b. of Section 41-14-51(1). (5)
FLEET. A group of similarly classified fleet vehicles comprised of 50 or more units or other
amount as prescribed by the department. (6) FLEET OPERATOR. A person,...
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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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40-18-19
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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