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37-11C-3
Section 37-11C-3 Standards for approval of qualified railroad rehabilitation expenditures;
application for tax credits; completion of project; tax credit certificate; fees; annual report.
(a) By December 1, 2019, the Department of Commerce shall develop standards for the approval
of qualified railroad rehabilitation expenditures for which a tax credit is being sought.
The standards shall consider the availability of additional public or private funding for
the project, the expected completion time of the project, and the anticipated impact of the
project on usage of the railroad infrastructure. (b) Prior to beginning any qualified railroad
rehabilitation work, the eligible taxpayer shall submit an application and rehabilitation
plan to the department and an estimate of the qualified railroad rehabilitation expenditures
under the rehabilitation plan; provided, however, the eligible taxpayer, at its own risk,
may incur qualified railroad rehabilitation expenditures no earlier than six...
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34-9-6.1
Section 34-9-6.1 Mobile dental facilities or portable dental operations. (a) For purposes
of this section, the following words have the following meanings: (1) DENTAL HOME.
The dental home is the ongoing relationship between the dentist and the patient, inclusive
of all aspects of oral health care, delivered in a comprehensive, continuously accessible,
coordinated, and family-centered way. (2) MOBILE DENTAL FACILITY. Any self-contained facility
in which dentistry or dental hygiene is practiced which may be moved, towed, or transported
from one location to another. (3) OPERATOR. A person licensed to practice dentistry in this
state or an entity which is approved as tax exempt under Section 501(c)(3) of the Internal
Revenue Code which employs dentists licensed in the state to operate a mobile dental facility
or portable dental operation. (4) PORTABLE DENTAL OPERATION. The use of portable dental delivery
equipment which is set up on site to provide dental services outside of a mobile...
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40-2A-14
Section 40-2A-14 Certification of examiners; bonding of private auditing or collecting
firms; violations; exemptions; confidentiality requirements. (a) Except as provided in subsection
(c), any examiner employed by a private auditing or collecting firm to examine books and records
of taxpayers on behalf of any self-administered county or municipality shall be certified
by the Alabama Local Tax Institute of Standards and Training established pursuant to Section
40-2A-15. Any examiner employed by a private auditing or collecting firm to examine books
and records of taxpayers on behalf of any self-administered county or municipality as of July
1, 1998, shall have two years from the effective date of the rules and regulations of the
certification program to obtain the certification required by this subsection and may continue
to conduct examinations during this two-year period. (b) Except as provided in subsection
(c), every private auditing or collecting firm shall maintain fidelity bonds...
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40-7-55
Section 40-7-55 Short form tax return; itemized listings. (a) Prior to October 1, 2014,
the Department of Revenue shall design a non-itemized business personal property tax return
short form "short form tax return" which, at the taxpayer's option, may be utilized
for reporting total taxable tangible business personal property assets with original acquisition
costs equal to or less than ten thousand dollars ($10,000) under the provisions of this article
and any rules promulgated by the department related thereto. Any taxpaying entity utilizing
the short form return agrees to a business personal property tax liability for that applicable
tax year that is based upon taxable tangible business personal property assets valued at ten
thousand dollars ($10,000), and that the submission of such short form return by the taxpayer
is a declaration to the county assessing official or other applicable agency that the property
is to be valued at ten thousand dollars ($10,000) for all taxable tangible...
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40-7-56
Section 40-7-56 Optional Personal Property Assessment Link. (a) No later than September
30, 2016, the Department of Revenue shall develop, maintain, and administer an online business
personal property tax filing system that allows any taxpayer required to file a business personal
property tax return with any county assessing official or applicable agency the ability and
option to electronically file the return through the electronic filing system which will be
submitted to the county assessing official or applicable agency where the tax return is required
to be filed. The system shall be optional for any taxpayer and shall be known as the Optional
Personal Property Assessment Link or OPPAL. All Alabama taxing jurisdictions shall allow taxpayers
to utilize and access the OPPAL system for filing any business personal property return. The
online system shall be available for use in tax periods beginning on and after October 1,
2016, provided the taxpayer complies with this article and any...
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41-27-10
Section 41-27-10 Criminal history background checks on state employees and contractors
requested by state department or agency; policies. (a) Pursuant to the requirements of Public
Law 92-544, the states may conduct a nationwide criminal history background check on state
employees and contractors for the purpose of determining whether an employee or contractor
who has access to federal tax information has been convicted of a crime that would warrant
denying the employee or contractor access to the federal tax information. For the purposes
of this section, federal tax information includes tax return or tax return information
received directly from the Internal Revenue Service or obtained through an authorized secondary
source. An authorized secondary source shall not include official court records maintained
by the Alabama Administrative Office of Courts. A state department or agency shall require
each applicant for a position of employment with the department or agency and all current...
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40-18-342
Section 40-18-342 Tax credit for equipment and conversion costs. (a)(1) Subject to subdivision
(2), for all tax years beginning after December 31, 2011, until tax year ending December 31,
2017, there shall be allowed to any agricultural trade or business an income tax credit equal
to 20 percent of the cost of the purchase and installation of any qualified irrigation equipment
and any conversion costs related to the conversion of irrigation equipment from fuel to electricity
or qualified reservoirs. For a surface water withdrawal irrigation system to be eligible for
credit, the irrigation system must operate utilizing a qualified reservoir, except when the
surface water withdrawal is directly from any river or stream whose average annual flow exceeds
8,000 cubic feet per second. A qualified reservoir is not required for a ground water withdrawal
irrigation system. The credit shall be equal to 20 percent of the accrued cost of the qualified
irrigation equipment and the cost of...
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41-9-219.4
Section 41-9-219.4 Recapture of tax credit; notice (a) The Department of Revenue shall
recapture, from the taxpayer that claimed or is entitled to claim the credit on a return,
the tax credit allowed under this article if, at any time during the seven-year period beginning
on the date of the original issue to the qualified equity investment in a qualified community
development entity, one of the following occurs: (1) Where any amount of the federal tax credit
available with respect to a qualified equity investment that is eligible for a tax credit
under this article is recaptured under Section 45D of the Internal Revenue Code of
1986, as amended, the Department of Revenue's recapture shall be proportionate to the federal
recapture with respect to that qualified equity investment, and may then reallocate the recaptured
credits to other qualified taxpayers in the year of recapture, without regard for the annual
allocation limitation found in Section 41-9-219.2. (2) The Department of...
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28-3A-1.5
Section 28-3A-1.5 Nonprofit special events retail license. (a) Definitions. As used
in this section and Section 28-3A-6, the following words shall have the following
meanings: (1) NONPROFIT SPECIAL EVENTS RETAIL LICENSE. A license issued pursuant to subsection
(b) for the sale of beer, wine, or liquor. (2) QUALIFYING ORGANIZATION. A bona fide nonprofit
organization operating in the state that satisfies all of the following requirements: a. Operates
without profit to the organization's members. b. Is exempt from taxation under Section
501 of the Internal Revenue Code. c. Satisfies at least one of the following requirements:
1. Has been continuously in existence in the state for a minimum of three years. 2. Is affiliated
with a parent organization that has been in existence in the state for a minimum of three
years. 3. Has reorganized and is continuing its mission under a new name on file with the
Secretary of State and with a new tax identification number after having satisfied the...
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39-8-2
Section 39-8-2 Legislative findings. The Legislature finds and declares that this chapter
shall do all of the following: (1) Provide for the efficient procurement of goods and services
by governmental units. (2) Promote the economical, nondiscriminatory, and efficient administration
and completion of state and state-funded or state-assisted construction projects. (3) Provide
for fair and open competition for construction contracts, grants, tax abatements, and tax
credits awarded by governmental units. (4) Prohibit requirements for certain terms in construction
contracts awarded by governmental units or supported through grants and tax subsidies and
abatements by governmental units. (5) Prohibit expenditure of public funds under certain conditions.
(6) Prohibit certain terms in procurement documents for certain expenditures by governmental
units involving public facilities. (7) Provide powers and duties for certain public officers,
employees, and contractors. (Act 2014-107, p. 180,...
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