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36-27-9
Section 36-27-9 Payment of member's and employer's contributions for county engineers by State
Department of Transportation. Membership payments of county engineers eligible for participation
as members of the Employees' Retirement System of Alabama under Section 36-27-4, to the extent
of the State Department of Transportation contribution to the county for the engineer's salary,
shall be made as follows: (1) The State Director of Transportation shall cause to be deducted
from the state's payment to the county for the engineer's salary the member's contribution
and employer's contribution at the rates provided by law and remit the contribution to the
Employees' Retirement System of Alabama in the same manner as for department employees. The
State Department of Transportation shall further contribute to the employing county an amount
equal to the employer's contribution for the county engineer retirement from the same funds
from which state's contribution for salary occurred, said...
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36-29-1
Section 36-29-1 Definitions. When used in this chapter, the following terms shall have the
following meanings, respectively, unless the context clearly indicates otherwise: (1) BOARD.
The State Employees' Insurance Board. (2) CLASS. An employee or retiree shall be included
in one of the following classes: (i) active employee single, (ii) active employee family,
(iii) non-Medicare retiree single, (iv) non-Medicare retiree family, (v) Medicare retiree
single, (vi) Medicare retiree family, (vii) non-Medicare retiree with Medicare eligible dependent(s),
or (viii) Medicare retiree with non-Medicare dependent(s). (3) EMPLOYEE. A person who works
full time for the State of Alabama or for a county health department and who receives his
or her full compensation on a monthly basis through means of a state warrant drawn upon the
State Treasury or by check drawn by the Treasurer of the Alabama State Port Authority or by
check drawn by the treasurer of the Alabama state agency for surplus property...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-29-1.htm - 11K - Match Info - Similar pages
40-13-34
Section 40-13-34 Inspection of books of persons engaged in severing of coal or lignite; issuance
of forms and making of rules, regulations and promulgations by Department of Revenue generally;
delinquent penalty. (a) The relevant books of every person engaged in the severing of coal
or lignite in the State of Alabama shall be open to inspection by duly authorized agents of
the Department of Revenue selected or appointed for the purpose of aiding in the collection
and enforcement of the tax imposed by this article. (b) The Department of Revenue is authorized
and empowered to issue such forms and to make reasonable rules, regulations and promulgations
as may be necessary to enforce and collect the tax imposed by this article, including the
imposition of a delinquent penalty not to exceed 10 percent of the amount of such tax; provided,
however, that such penalty may be waived by the Department of Revenue if a good and sufficient
reason therefor is shown. (Acts 1977, No. 598, p. 799, §5;...
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40-16-6
Section 40-16-6 Remittance and disposition of tax. (a) The remittance of the excise tax due
under this chapter shall be made to the Department of Revenue at Montgomery, Alabama, with
checks payable to the Department of Revenue. (b) The Department of Revenue shall promptly
distribute the balance of financial institution excise tax revenue, net of refunds, as of
the close of each calendar quarter, with 50 percent of the revenue distributed to the general
fund, 33.3 percent distributed to municipalities, and the remaining 16.7 percent distributed
to counties. (c) Beginning with the 2019 municipal financial institution excise tax distribution,
each municipality shall receive a percentage share of the total municipal financial institution
excise tax revenue equal to its average percentage share of the total municipal financial
institution revenue distribution over the five years ending in 2018. (d) The first 20 percent
of total county financial institution excise tax revenue shall be...
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40-18-293
Section 40-18-293 Alabama income and financial institution excise tax credit. (a) An Alabama
income and financial institution excise tax credit is hereby established for small businesses
that create new jobs paying more than ten dollars ($10) per hour. The credit shall equal one
thousand dollars ($1,000) and shall be available in the tax year during which the employee
has completed 12 months of consecutive employment. (b) The employer must have a net increase
in the total number of full time employees in Alabama on the last date of each tax year during
which employees are hired for which the employer claims a credit, over the number employed
in Alabama as of the last day of the tax year immediately preceding the first employment year.
The increase must equal or exceed the number of newly hired employees for which a credit is
sought by one employee for each newly hired employee for whom a credit is being sought for
the current year, plus one employee for all employees for whom credits...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-293.htm - 2K - Match Info - Similar pages
40-18-393
Section 40-18-393 Rulemaking authority. The department may adopt rules consistent with this
article as necessary to implement and administer this article. Rules may be adopted to include,
but not limited to, a requirement that, upon request, taxpayers shall receive credits for
up to, but no more than, the number of qualified new employees hired after July 25, 2016.
In no case shall an employer claim a credit under this article for the same qualified employee
more than once. Nor shall the number of qualified new employees, for which a credit is claimed,
exceed the number of employees at the end of the tax year less the number of employees at
the beginning of the tax year. (Act 2016-188, §4.)...
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41-22-3
Section 41-22-3 Definitions. The following words and phrases when used in this chapter shall
have the meanings respectively ascribed to them in this section, except when the context otherwise
requires: (1) AGENCY. Every board, bureau, commission, department, officer, or other administrative
office or unit of the state, including the Alabama Department of Environmental Management,
other than the Legislature and its agencies, the Alabama State Port Authority, the courts,
the Alabama Public Service Commission, or the State Banking Department, whose administrative
procedures are governed by Sections 5-2A-8 and 5-2A-9. The term does not include boards of
trustees of postsecondary institutions, boards of plans administered by public pension systems,
counties, municipalities, or any agencies of local governmental units, unless they are expressly
made subject to this chapter by general or special law. (2) COMMITTEE. The Joint Committee
on Administrative Rule Review, comprised of the members of...
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45-27-120.06
Section 45-27-120.06 Powers of appointing authorities. Each county appointing authority is
authorized to hire employees to fill approved vacancies within their department. Appointing
authorities shall include: The county commission, the sheriff, the probate judge, the tax
assessor, and the tax collector. The county commission may designate other appointing authorities.
Appointing authorities shall supervise and discipline employees in their departments based
on this article and the rules, policies, and procedures established by the county commission.
(Act 92-396, p. 815, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-120.06.htm - 893 bytes - Match Info - Similar pages
45-34-242.06
Section 45-34-242.06 Disposition of funds. The proceeds from the tax hereby authorized less
the actual cost of collection, not to exceed 10 percent, shall be paid by the State Department
of Revenue to the Alabama Forestry Commission on a monthly basis. The proceeds are to be used
for the purposes of fire protection in Henry County. These funds shall be payable on a quarterly
or monthly basis and shall be expended solely for purposes of fire protection, prevention,
fire safety, education, and in order to encourage a strong volunteer firefighters network
in Henry County. The proceeds paid by the Department of Revenue to the Alabama Forestry Commission
shall be distributed by the Alabama Forestry Commission to volunteer fire departments in the
county as determined by the Alabama Forestry Commission in consultation with the Henry County
Volunteer Fire Department Association on an equal basis, share and share alike. (Act 89-703,
p. 1398, §7.)...
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45-5-246.02
Section 45-5-246.02 Privilege license tax on general, amusement, and vending categories. Subject
to the approval of a majority of the electors voting at a referendum as provided for herein,
the County Commission of Blount County may, upon a majority vote of the members, levy, in
addition to all other taxes, including, but not limited to, county and municipal gross receipts
license taxes, a privilege license tax in an amount up to one percent of gross sales and use
on categories defined by the Alabama Department of Revenue as general, amusement, and vending.
Additional sales and use tax on categories defined by the Alabama Department of Revenue as
automotive, agricultural, and manufacturing machine is not authorized pursuant to the provisions
of this part. The gross receipts for sales and use of any business and the gross proceeds
of all sales which are presently exempt under the state sales and use tax statutes are exempt
from the tax authorized by this part. (Act 2016-196, §3.)...
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