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40-18-323
Section 40-18-323 Expenses associated with a start-up business. (a) In addition to the definition
in Section 40-18-321, EXPENSE ASSOCIATED WITH A START-UP BUSINESS is defined as any of the
following: (1) Expenses associated with the development of a business plan. (2) Professional
services associated with the formation of the business (e.g., attorney and accounting services).
(3) An analysis or survey of potential markets, products, labor supply, or transportation
facilities. (4) Advertisements for the opening of the business. (5) Salaries and wages for
employees who are being trained and their instructors. (6) Travel and other necessary costs
for securing prospective distributors, suppliers, or customers. (7) Salaries and fees for
executives and consultants, or for similar professional services. (b) For all tax years beginning
on or after January 1, 2012, a recently deployed unemployed veteran shall be eligible for
a nonrefundable credit against the income tax liability imposed in an...
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40-14B-1
Section 40-14B-1 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) AFFILIATE. An affiliate of another person shall include any of the following:
a. A person who directly or indirectly either: 1. Beneficially owns 15 percent or more of
the outstanding voting securities or other voting ownership interests of the other person,
whether through rights, options, convertible interests, or otherwise; or 2. Controls or holds
power to vote 15 percent or more of the outstanding voting securities or other voting ownership
interests of the other person. b. A person owning 15 percent or more of the outstanding voting
securities or other voting ownership interests of which are directly or indirectly either:
1. Beneficially owned by the other person, whether through rights, options, convertible interests,
or otherwise; or 2. Controlled or held with power to vote by the other person. c. A partnership
or limited liability company in which the other person...
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40-18-324
Section 40-18-324 Duties and procedures. (a) The Department of Labor, in coordination with
the Department of Revenue, the Department of Economic and Community Affairs, and the Department
of Veterans' Affairs shall: (1) Promote awareness of the unemployed veteran tax credit authorized
in this article to employers and eligible veterans. (2) Establish procedures for prequalifying
an individual as an unemployed veteran and for providing notice to the Department of Labor
when a new full-time employee is hired. (3) Establish procedures for certifying a qualified
employer's compliance, or in the case of a credit under subsection (b) of Section 40-18-323,
a recently deployed unemployed veteran's compliance, with the eligibility and expense verification
requirements to claim the credit authorized under this section. (4) Adopt measurable goals,
outcomes, and an audit strategy to assess the utilization and performance of the credits authorized
in this article. (5) On or before January 15, 2014,...
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45-1-82.10
Section 45-1-82.10 Pretrial Diversion Program Fund. The district attorney shall establish a
Pretrial Diversion Program Fund. The district attorney shall use the funds in the Pretrial
Diversion Program Fund to pay costs associated with the administration of the pretrial diversion
program and to pay those things earlier herein provided for or for other law enforcement or
criminal prosecution purposes. Costs associated with program administration shall include,
but shall not be limited to, salaries, rent, vehicles, uniforms, professional or business
attire, telephones, communication equipment, postage, office supplies and equipment, training
and travel expenses, service contracts, and professional services. At the discretion of the
district attorney, after considering an offender's reduced or inability to pay, the district
attorney may pay for services or programs for an offender out of pretrial diversion program
funds while the offender is in the pretrial diversion program, if special...
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45-12-82.10
Section 45-12-82.10 Pretrial Diversion Program Fund. The district attorney shall establish
a Pretrial Diversion Program Fund. The district attorney shall use the funds in the Pretrial
Diversion Program Fund to pay costs associated with the administration of the pretrial diversion
program and to pay those things earlier herein provided for or for other law enforcement or
criminal prosecution purposes. Costs associated with program administration shall include,
but shall not be limited to, salaries, rent, vehicles, uniforms, professional or business
attire, telephones, communication equipment, postage, office supplies and equipment, training
and travel expenses, service contracts, and professional services. At the discretion of the
district attorney, after considering an offender's reduced or inability to pay, the district
attorney may pay for services or programs for an offender out of pretrial diversion program
funds while the offender is in the pretrial diversion program, if special...
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45-3-82.50
Section 45-3-82.50 Pretrial Diversion Program Fund. The district attorney shall establish a
Pretrial Diversion Program Fund. The district attorney shall use the funds in the Pretrial
Diversion Program Fund to pay costs associated with the administration of the pretrial diversion
program and to pay those things earlier herein provided for or for other law enforcement or
criminal prosecution purposes. Costs associated with the program administration shall include,
but shall not be limited to, salaries, rent, vehicles, uniforms, professional or business
attire, telephones, communication equipment, postage, office supplies and equipment, training
and travel expenses, service contracts, and professional services. At the discretion of the
district attorney, after considering an offender's reduced or inability to pay, the district
attorney may pay for services or programs for an offender out of pretrial diversion program
funds while the offender is in the pretrial diversion program if special...
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45-7-82.30
Section 45-7-82.30 Pretrial diversion program fund. The district attorney shall establish a
pretrial diversion program fund. The district attorney shall use the funds to pay costs associated
with the administration of the pretrial diversion program, to pay those things earlier provided
for in this subpart, or for other law enforcement or criminal prosecution purposes. Costs
associated with program administration shall include, but shall not be limited to, salaries,
rent, vehicles, uniforms, professional or business attire, telephones, communication equipment,
postage, office supplies and equipment, training and travel expenses, service contracts, and
professional services. At the discretion of the district attorney, the district attorney may
consider the reduced or inability of an offender to pay and may pay for services or programs
for an offender out of pretrial diversion program funds while the offender is in the pretrial
diversion program if special circumstances and justice...
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45-16-82.30
Section 45-16-82.30 Pretrial Diversion Program Fund. The district attorney shall establish
a Pretrial Diversion Program Fund. Except for the monies payable timely by the district attorney
to the circuit clerk, county commission's general fund, and law enforcement agency pursuant
to subsections (c), (d), and (e) of Section 45-16-82.27, fees paid by offenders pursuant to
Section 45-16-82.27 shall be placed into the Pretrial Diversion Program Fund. The district
attorney shall use the funds in the Pretrial Diversion Program Fund to pay costs associated
with the administration of the pretrial diversion program and to pay those things earlier
herein provided for or for other law enforcement or criminal prosecution purposes. Costs associated
with program administration shall include, but shall not be limited to, salaries, rent, vehicles,
uniforms, professional or business attire, telephones, communication equipment, postage, office
supplies and equipment, training and travel expenses, service...
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41-23-24
Section 41-23-24 Tax incentives; adoption of rules to implement tax credits and incentives;
maximum tax credit per new permanent employee; application of tax credits; tax credits are
in addition to exemptions and credits under Chapter 18 of Title 40; no credits for taxes to
other states. (a) Any provisions of Title 40, Chapter 18, notwithstanding, and specifically
any provisions of Sections 40-18-22, 40-18-35, 40-18-35.1, 40-18-37 and 40-18-38, to the contrary
notwithstanding, the following tax incentives may be available to any business, industry or
manufacturer who complies with the provisions of this article: (1) INCOME TAX CREDIT. There
may be a five-year credit of varying proportions of taxes due from zone operations: first
year, 80 percent; second year, 60 percent; third year, 40 percent; fourth and fifth years,
20 percent. This credit is available for corporations, partnerships, and proprietorships provided
that 30 percent of the new permanent employees were formerly unemployed...
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36-26-14
Section 36-26-14 Deferred compensation plans for certain employees. (a) The personnel board
may adopt, establish, and maintain a deferred compensation plan or plans, except under Internal
Revenue Code Section 403 (b), for the employees of the State of Alabama or any city, town,
county, or public entity or corporation organized pursuant to the laws of this state. Notwithstanding
the foregoing, prior to the employees of a county or political subdivision of the county participating
in a plan, the employing county or political subdivision of the county shall approve participation
in the plan. The personnel board may include in any such plan any provision that does not
cause the plan to fail to qualify for its tax-favored treatment under the United States Internal
Revenue Code, including, but not limited to, participant loans, unforeseeable emergency or
hardship distributions, Roth deferrals, rollovers, transfers to purchase service credit, and
distributions to purchase a retired public...
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