31-10-2
Section 31-10-2 Definitions. The following words used in this article shall have the meanings as set forth by this section: (1) ALABAMA NATIONAL GUARD. Federally recognized units of the Alabama National Guard. (2) ACTIVE MEMBER. A member of a federally recognized unit of the Alabama National Guard meeting the minimum requirements for satisfactory membership as defined in the Department of the Army and Department of the Air Force regulations. (3) TUITION. The per semester cost of instruction and fees to the student not to exceed the average cost of tuition per semester of a state-supported Alabama four year institution for classes or courses that count towards the individual's degree or certificate plan as designed and approved by the college or institution attended for the individual's declared program of study. (Acts 1984, No. 84-288, p. 498, §2; Act 2014-179, p. 522, §1; Act 2015-431, p. 1375, §1; Act 2017-349, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/31-10-2.htm - 1K - Match Info - Similar pages
34-5A-3
Section 34-5A-3 Composition of board; compensation; meetings; rules and fees; investigations; Alabama Behavior Analyst Licensing Board Fund. (a) The Alabama Behavior Analyst Licensing Board is established within the Department of Mental Health, Division of Developmental Disabilities. The board shall consist of seven members, including four licensed behavior analysts, one licensed psychologist in the state, one parent or legal guardian of a person being treated for a behavior disorder, or a person who has received services from a licensed behavior analyst, and one public member, who, except for the initial members, shall be appointed by the Governor, as provided in subsection (b). The membership of the board shall be inclusive and reflect the racial, gender, geographic, urban/rural, and economic diversity of the state. Each member shall serve a three-year term, with initial terms being staggered so that one member serves an initial term of one year, three members serve initial terms of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-5A-3.htm - 6K - Match Info - Similar pages
36-30-2
Section 36-30-2 Deaths deemed compensable; compensation for total disability; amount of compensation. (a) In the event a peace officer, a firefighter, a volunteer firefighter who is a member of an organized volunteer fire department registered with the Alabama Forestry Commission, or a rescue squad member is killed, either accidentally or deliberately, or dies as a result of injuries received while engaged in the performance of his or her duties, or dies as a direct and proximate result of a heart attack or stroke, his or her beneficiaries or dependents shall be entitled to compensation in the amount of one hundred thousand dollars ($100,000) to be paid from the State Treasury as provided in Section 36-30-3, unless such death was caused by the willful misconduct of the officer, firefighter, or rescue squad member or was due to his or her own intoxication or his or her willful failure or refusal to use safety appliances provided by his or her employer or his or her willful refusal or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-30-2.htm - 4K - Match Info - Similar pages
40-14A-26
Section 40-14A-26 Remittance and disposition of tax. The tax levied by this article shall be due at the same time the return is due. Remittance of the tax levied by this article shall be made to the department at Montgomery, Alabama, for deposit to the State Treasurer of Alabama. In addition to all other appropriations heretofore or hereinafter made, there is hereby appropriated to the department for the fiscal year ending September 30, 2000, such amount as is reasonably required to offset its conversion costs as a first charge against the revenues from the tax levied by this article. The department and the Secretary of State shall each promulgate a regulation listing those persons who are authorized to execute the privilege tax return and the extension request, and the annual report, respectively, which shall permit the taxpayer's return preparer to execute any of those forms on behalf of the taxpayer. For all subsequent years, there shall be appropriated to the department as a first...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14A-26.htm - 2K - Match Info - Similar pages
40-16-4
Section 40-16-4 Levy; reporting of tax; promulgation of rules. (a)(1) Every such financial institution engaging in any of the following businesses: (i) Banking; (ii) Conducting the business of a financial institution as defined in this chapter; (iii) Conducting a credit card business through the issuance of credit cards to Alabama residents or businesses; or (iv) Conducting a business employing moneyed capital coming into competition with the business of national banks shall pay to the state annually for each taxable year an excise tax measured by its net income allocated and apportioned for the taxable year at the rate of six and one-half percent of the net income. (2) For purposes of the excise tax imposed by this chapter, any financial institution which has income from business activity that is taxable both within and without this state shall allocate and apportion its net income as provided in rules which shall be prescribed by the Department of Revenue, provided that such rules...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-16-4.htm - 4K - Match Info - Similar pages
40-18-146
Section 40-18-146 Political party defined; designated contribution by taxpayers filing state income tax return; disposition of contributions. (a) For purposes of this article, the term "political party" shall be defined as provided in Section 17-16-2. (b) Every individual who files a state income tax return may designate a contribution to a political party as provided under this section. Amounts of contributions for an individual return shall be $1 and, for a joint return, $2. Such contributions shall increase the tax liability of the taxpayer by the amount contributed. (c) The designation for a political party shall appear on the face of the individual income tax return. The contributions so designated by the taxpayer and collected by the State of Alabama, Department of Revenue, shall be reserved for remittance to the appropriate officials of the state governing authority of the designated political party. The state Revenue Commission shall annually certify by December 1, all such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-146.htm - 1K - Match Info - Similar pages
40-18-442
Section 40-18-442 (Effective for tax returns due on or after January 1, 2018) Definitions. When used in this article, the following terms shall have the following meanings: (1) DEPARTMENT. The Alabama Department of Revenue. (2) INCOME TAX RETURN PREPARER. (a) A person who prepares for compensation, or who employs one or more persons to prepare for compensation, any income tax return or claim for refund, required to be filed pursuant to this chapter. The preparation of a substantial portion of a return or claim for refund shall be treated as the preparation of that return or claim for refund. (b) A person is not an income tax preparer if all he or she solely performs the following duties: 1. furnishes typing, reproducing, or other mechanical assistance; 2. prepares returns or claims for refunds for the employer by whom he or she is regularly and continuously employed, or for an affiliate of that employer, including a subchapter K entity for which he or she prepares a return; 3. prepares...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-442.htm - 2K - Match Info - Similar pages
40-2-10
Section 40-2-10 Appointment of law enforcement officers; powers and duties. The Commissioner of the Department of Revenue may designate and appoint qualifying employees or agents of the Department of Revenue as law enforcement officers as defined by the Alabama Rules of Criminal Procedure. (1) Qualifying employees or agents designated as peace officers shall be appointed by the Commissioner of the Department of Revenue provided that they have complied with the requirements set forth by the Alabama Peace Officers' Standards and Training Commission. (2) Law enforcement officers of the Department of Revenue shall investigate the commission or suspected commission of tax evasion, tax fraud, and other matters administered by the Department of Revenue including the enforcement and administration of tobacco tax, gasoline tax, and tax on motor fuels or any substitute thereof, licensing and registration of motor vehicles, and violations of Title 13A, Title 32, and this title. Revenue law...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-10.htm - 1K - Match Info - Similar pages
40-23-201
Section 40-23-201 Creation; composition; meetings. (a) There is hereby established the Alabama Streamlined Sales and Use Tax Commission, created to identify, develop, implement, and administer the procedures and programs the State of Alabama would need to come into compliance with the Streamlined Sales and Use Tax Agreement in the event that federal legislation implementing the agreement or the general concepts of the agreement, which includes a requirement that remote sellers collect and remit sales and use taxes to member states, becomes law. The recommendations of the commission, if ratified by the Legislature pursuant to this division, shall not be implemented until and unless federal legislation adopting the Streamlined Sales and Use Tax Agreement becomes law. (b) The commission shall be composed of 10 members, appointed as follows: (1) Two representatives of municipal government, who shall be municipal employees or officials, appointed by the Alabama League of Municipalities. (2)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-201.htm - 3K - Match Info - Similar pages
40-23-204
Section 40-23-204 Recommended changes in existing tax laws. (a) In addition to the duties set out in Section 40-23-202, the commission shall research Alabama's existing tax laws to identify what changes in existing law will be necessary in order to bring Alabama in compliance with the agreement in the event that federal legislation adopting the agreement becomes law. The commissioner of the department, or his or her designee, shall assist the commission as necessary in carrying out this function, and once the commission's research is completed, shall assist the commission in drafting legislation proposing the changes it identifies as necessary to bring the state into compliance with the agreement. (b) The commission shall make preliminary recommendations regarding necessary changes in Alabama's existing tax laws within six months of filing the written report required in subsection (b) of Section 40-23-203. The preliminary recommendations approved by the commission shall be distributed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-204.htm - 2K - Match Info - Similar pages
|