36-27-15.2
Section 36-27-15.2 Granting of credit for out-of-state service, service as support employee
or teachers' aide, Teachers' Corps service, and Job Corps service. (a)(1) Any member of the
Teachers' Retirement System of Alabama or any member of the Employees' Retirement System of
Alabama shall be eligible to receive up to 10 years of creditable service for employment in
public education in states other than Alabama, for prior service in public education in Alabama
as a support employee or a teacher's aide, for regular full-time service with the Teachers'
Corps in the State of Alabama, for regular full-time service with the Job Corps, or for up
to 10 years of creditable service for public employment rendered in states other than Alabama,
provided that the member of the retirement system claiming the credit shall have attained
not less than 10 years of contributing membership service credit, exclusive of military service
credit, under the retirement system of which he or she is a member; and,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-27-15.2.htm - 5K - Match Info - Similar pages

36-27-18
Section 36-27-18 Retirement with not less than 30 years' creditable service. (a) In addition
to any law or part of any law relating to service retirement under the Employees' Retirement
System of Alabama, any member of the Employees' Retirement System who withdraws from service
after the completion of not less than 30 years of creditable service may retire without a
reduction in retirement allowance upon written application to the Board of Control of the
Employees' Retirement System setting forth the first day of which month, not less than 30
days nor more than 90 days subsequent to the execution and filing thereof, he desires to be
retired. (b) All retirement allowance payments due on or after January 1, 1976, to members
of the Employees' Retirement System of Alabama who retired prior to said date shall be redetermined
as if the provisions of this section were in effect at the time they retired; provided, that
any increase in the retirement allowance payment for a member who retired...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-27-18.htm - 1K - Match Info - Similar pages

40-18-154
Section 40-18-154 Alabama Military Support Foundation, Inc. - Contribution designation. (a)
Each Alabama state individual income tax return form for the 2009 tax year and each year thereafter
shall contain a designation as follows: "Alabama Military Support Foundation, Incorporated.
"Check ( ) if you wish to designate $1, $5, $10, or more of your state income tax refund.
"If joint return, check ( ) if spouse wishes to designate $1, $5, $10 or more."
(b) Each individual taxpayer required to file a state income tax return desiring to contribute
to the Alabama Military Support Foundation, Incorporated, may designate, by placing an "X"
in the appropriate box on the state income tax form, that such contribution shall be credited
to the foundation. (c) The Department of Revenue shall determine annually the total amount
designated pursuant to subsection (b) for the commission and shall deposit such amount, less
costs of administration not to exceed 10 percent of revenue produced, to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-154.htm - 1K - Match Info - Similar pages

9-14A-19
Section 9-14A-19 Bonds - Proceeds - Alabama State Parks System Maintenance Fund. Except as
provided herein, the proceeds from the bonds issued by the Alabama State Parks System Improvement
Corporation and interest income thereon are appropriated for the acquisition, provision, construction,
improvement, renovation, equipping, and maintenance of the state parks system and the issuance
costs of the bonds. Five percent of such proceeds and any revenues generated therefrom shall
be distributed into a separate fund entitled the Alabama State Parks System Maintenance Fund
and shall be used exclusively for maintenance of the state parks system. (Act 2000-708, p.
1487, §19.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-14A-19.htm - 982 bytes - Match Info - Similar pages

16-25-4
Section 16-25-4 Transfer of membership from the Employees' Retirement System of Alabama generally.
(a) Any member of the Teachers' Retirement System who, not more than one year prior to becoming
a member of the Teachers' Retirement System, was a member of the Employees' Retirement System
of Alabama may elect to transfer to the Teachers' Retirement System his service credits in
said Employees' Retirement System, as herein provided. (b) Any such member so desiring to
transfer such service credits shall notify the Board of Control of the Teachers' Retirement
System after he becomes a member of the Teachers' Retirement System of his election to transfer
such service credits and shall authorize transfer of the amount of his accumulated contributions
to his credit in said Employees' Retirement System to the annuity savings fund of the Teachers'
Retirement System. (c) The Board of Control of the Employees' Retirement System shall thereupon
certify to the Board of Control of the Teachers'...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-25-4.htm - 3K - Match Info - Similar pages

36-27-21.6
Section 36-27-21.6 Cost-of-living increases for retirees of public hospitals or related facilities
formerly existing in county and not participating in retirement system. (a) The county commission
of any county, by resolution duly adopted to conform to rules of the Board of Control of the
Employees' Retirement System of Alabama, may elect to provide any heretofore or hereafter
authorized cost-of-living increases in the retirement benefits paid by the Employees' Retirement
System of Alabama to retirees of any public hospital or related facility which heretofore
existed in the county, but which is now defunct, dissolved, transferred, reincorporated, consolidated
with another public or quasi-public organization, or for any other reason is not participating
in the Employees' Retirement System. For purposes of this section, the county shall be deemed
to have been the employer of such retirees of the public hospital or related facility and
shall provide the funds necessary to pay the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-27-21.6.htm - 2K - Match Info - Similar pages

36-27-45
Section 36-27-45 Redetermination of allowance payments due on or after October 1, 1975. All
retirement allowance payments due on or after October 1, 1975, to members of the Employees'
Retirement System of Alabama who retired prior to said date shall be redetermined as if the
provisions of this division were in effect at the time they retired; provided, that any increase
provided in the retirement allowance payment under this section for a member who retired under
the provisions of any optional benefit elected pursuant to Article 1 of this chapter shall
accrue only to the retired member, and no person designated to receive any payments after
the death of a retired member under the provisions of any such optional benefit shall receive
any increase in such payment under this section. (Acts 1975, No. 1102, p. 2173, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-27-45.htm - 1K - Match Info - Similar pages

36-27-71
Section 36-27-71 Conditions precedent to receipt of credit. (a) A member of the Employees'
Retirement System of Alabama who becomes eligible under Section 36-27-70 on or after December
28, 2001, may receive credit for employment rendered to a city, county, or a political subdivision
thereof of the State of Alabama as provided in Section 36-27-70 provided that as conditions
precedent to the receipt of such credit: (1) Such member shall contribute, prior to the date
of his or her retirement to the Employees' Retirement System for each year of employment with
a city, county, or a political subdivision thereof of the State of Alabama, the full actuarially
determined cost for each year of service purchased as determined by the system's actuary.
(2) The city, county, or the political subdivision thereof of the State of Alabama for which
such member was employed shall certify in writing to the Employees' Retirement System the
dates of the member's employment together with a statement...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-27-71.htm - 3K - Match Info - Similar pages

40-18-15.7
Section 40-18-15.7 (Effective for tax years beginning after December 31, 2017) Optional increased
standard deduction for qualified persons. (a) A person qualifying for the optional increased
standard deduction is an Alabama resident, single person, or married persons filing a joint
return that meet all of the following criteria: (1) Alabama gross income of less than one
hundred thousand dollars ($100,000). (2) Zero dollars ($0) of non-wage income. (3) Has no
dependents or is not claiming any expense or deduction associated with any dependents. (4)
Does not claim any itemized deductions. (5) Does not claim any adjustments to income as prescribed
in Section 40-18-14.2. (6) Does not claim the federal income tax deduction as provided in
Section 40-18-15. (7) Does not claim any credits that are available to offset any portion
of the tax levied in this chapter. (8) Is not required to make estimated payments as provided
for in Sections 40-18-80. (9) Is not claiming any gain or loss as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-15.7.htm - 3K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-21.htm - 7K - Match Info - Similar pages