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40-18-220
Section 40-18-220 Credit for corporations producing coal mined in Alabama. For the tax years
beginning on and after January 1, 1995, every corporation, whether a "subchapter S"
corporation, as defined by the 1995 Internal Revenue Code, or not, foreign or domestic, that
is doing business in Alabama, as a producer of coal mined in Alabama, shall be allowed a credit
against the tax imposed by Section 40-18-2, in the amount of one dollar ($1) per ton of increased
production of coal over the previous year's production of coal as set out herein below. Such
tax credit shall be based on coal produced after January 1, 1995, provided the coal was mined
in Alabama as certified by the producer of the coal. The amount of the total of credit in
any one year shall be based on the number of tons of Alabama coal produced by the corporation
in the year which exceeds the number of tons of Alabama coal produced by the corporation in
calendar year 1994. In the event a corporation did not produce Alabama...
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40-23-4
sales of materials, equipment, and machinery that, at any time, enter into and become a component
part of ships, vessels, towing vessels or barges, or drilling ships, rigs or barges, or seismic
or geophysical vessels, other watercraft and commercial fishing vessels of over five tons
load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama
Department of Conservation and Natural Resources. Additionally, the gross proceeds from the
sale or sales of lifeboats, personal flotation devices, ring life buoys, survival craft
equipment, distress signals, EPIRB's, fire extinguishers, injury placards, waste management
plans and logs, marine sanitation devices, navigation rulebooks, navigation lights, sound
signals, navigation day shapes, oil placard cards, garbage placards, FCC SSL, stability instructions,
first aid equipment, compasses, anchor and radar reflectors, general alarm systems, bilge
pumps, piping, and discharge and electronic position fixing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
40-18-1
existed on December 31, 2007. (8) CORPORATION. The term includes associations, joint stock
companies, and any other entity classified as an association taxable as a corporation for
federal income tax purposes. (9) DISREGARDED ENTITY. Any entity which is disregarded for federal
income tax purposes. (10) DOMESTIC. When applied to a corporation or subchapter K entity means
created or organized under the laws of the State of Alabama. (11) FIDUCIARY. A guardian, trustee,
executor, administrator, personal representative, receiver, conservator, or any person
acting in any fiduciary capacity for any person. (12) FISCAL YEAR. An accounting period of
12 months ending on the last day of any month other than December. (13) FOREIGN. When applied
to a corporation or a subchapter K entity means created or organized under a jurisdiction
other than the State of Alabama. (14) GEOTHERMAL. Any geothermal reservoir in Alabama consisting
of natural heat which is stored in rocks or in an aqueous liquid or...
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11-51-90.2
Gross Receipts and/or Flat Rate 443 Electronics and Appliance Stores Electronic and appliance
store, household, radio, television, computer Gross Receipts and/or Flat Rate 444 Building
Material and Gardening Equipment Dealers Building materials, hardware, paint, home center,
wallpaper Gross Receipts and/or Flat Rate 445 Food and Beverage Stores Food and beverage stores,
grocery, convenience, markets, liquor, beer Gross Receipts and/or Flat Rate Where Not State
Regulated 446 Health and Personal Care Stores Health and personal care stores,
drug, cosmetic, optical, health food Gross Receipts and/or Flat Rate 447 Gasoline Stations
Gasoline stations, filling stations Gross Receipts and/or Flat Rate Based on No. of Dispensers
448 Clothing and Accessories Stores Clothing stores, men's, women's, children, infants, shoe,
jewelry, luggage Gross Receipts and/or Flat Rate 451 Sporting Goods, Hobby, Book, Music Sporting
goods stores, hobby, toy, fish, gun, music, books Gross Receipts and/or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
40-23-1
F.O.B. point and regardless of who selects the method of transportation, and regardless of
by whom or the method by which freight, postage, or other transportation charge is paid. Provided
further that, where billed as a separate item to and paid by the purchaser, the freight, postage,
or other transportation charge paid to a common carrier or the U.S. Postal Service is not
a part of the selling price. (6) GROSS PROCEEDS OF SALES. The value proceeding or accruing
from the sale of tangible personal property, and including the proceeds from the sale
of any property handled on consignment by the taxpayer, including merchandise of any kind
and character without any deduction on account of the cost of the property sold, the cost
of the materials used, labor or service cost, interest paid, any consumer excise taxes that
may be included within the sales price of the property sold, or any other expenses whatsoever,
and without any deductions on account of losses; provided, that cash...
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40-14-41
or other political subdivision of the State of Alabama, or any public corporation organized
under the laws of the State of Alabama, unless the corporation is a dealer in securities.
c. The amount invested by the taxpayer in all devices, facilities, or structures, and all
identifiable components or materials for use therein, acquired or constructed primarily for
the control, reduction, or elimination of air or water pollution. d. The amount invested by
the taxpayer in all real and tangible personal property, equipment, facilities, structures,
and components including, but not limited to, all aircraft replacement parts, components,
systems, supplies, and sundries affixed or used on an aircraft, and ground support equipment
and vehicles used by or for the aircraft, when used by certified or licensed air carrier with
a hub operation within this state, for use in conducting intrastate, interstate, or foreign
commerce for transporting people or property by air. For the purpose of this...
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40-12-253
in any tax return as of October 1. All motor vehicles shall be assessed and the taxes shall
be collected on the motor vehicles as herein provided. The foregoing notwithstanding, any
machinery or equipment including, but not limited to, cement mixers, wrecker rigs, and box-type
bodies which may be added to a motor vehicle after it leaves the original manufacturer and
may be moved from one motor vehicle to another shall be separately valued and assessed with
the tax assessing official as personal property. (i) In addition to the refunds provided
for in subsection (d), refunds shall be granted for ad valorem taxes on motor vehicles for
monies collected in error, as provided in Section 40-7-9.1, or upon evidence of valuation
change or adjustment by the county board of equalization. (j) All millage rate levies and
changes affecting ad valorem taxes on motor vehicles shall become effective on the January
1 following the levy or rate change. (k) The Department of Revenue may promulgate...
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40-20-1
Section 40-20-1 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed by this section: (1) DEPARTMENT. The state Department of
Revenue. (2) ANNUAL. The calendar year or the taxpayer's fiscal year, when permission is obtained
from the department to use a fiscal year as a tax period in lieu of a calendar year. (3) VALUE.
The sale price or market value at the mouth of the well. If the oil or gas is exchanged for
something other than cash, if there is no sale at the time of severance or if the relation
between the buyer and the seller is such that the consideration paid, if any, is not indicative
of the true value or market price, then the department shall determine the value of the oil
or gas subject to the tax hereinafter provided for, considering the sale price for cash of
oil or gas of like quality. (4) OIL. Crude petroleum oil and other hydrocarbons regardless
of gravity which are produced at the well in liquid form by ordinary...
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25-4-10
situations); (v) In a position which, under or pursuant to the laws of this state or of an
Indian tribe, is designated as a major nontenured policymaking or advisory position or a policymaking
or advisory position the performance of the duties of which ordinarily does not require more
than 8 hours per week; or d. In a facility conducted for the purpose of carrying out a program
of rehabilitation for individuals whose earning capacity is impaired by age or physical or
mental deficiency or injury or providing remunerative work for individuals who because
of their impaired physical or mental capacity cannot be readily absorbed in the competitive
labor market by an individual receiving such rehabilitation or remunerative work; provided
however, if an individual's employment is otherwise characterized as employment under subsection
(a) and the individual is performing work under the Javits Wagner O'Day Act or a similar set-aside
program under the laws of the United States, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-10.htm - 38K - Match Info - Similar pages
40-11-1
and all capital invested in bonds or currency which are exempt from taxation shall be liable
to be taxed under this section should such capital at any time during the year be reconverted
into money, bonds, or property which is taxable, unless it is made to appear that the money,
bonds, or property into which such reconversion may be made has been assessed for taxes for
such year; (8) All roadbed, track, engines, cars, derricks, cranes, signals, crossties, and
other property, real and personal, of railroads, of mining and manufacturing plants,
and all tramroads, pole-roads, canals, ditches, and channels used for transporting or moving
mineral ore, lumber, timber, logs, minerals, coal, ore, sand, gravel, or other commodities,
whether raw or manufactured, which are not taxed as improvements on the land or plant or main
property, of the owner of such tramroads, pole-roads, canals, ditches, or channels; (9) Repealed
by Act 99-665, 2nd Sp. Sess., ยง 9. As to effective date, see the...
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