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39-7-11
Section 39-7-11 When authority deemed incorporated; transmission of certified copy of resolution,
etc., to Secretary of State; Secretary of State to furnish statement of names, etc., of authorities
incorporated to Department of Finance; publication of statement and effect thereof. The citizens
of the State of Alabama who are inhabitants of such territory shall become and be an incorporated
authority under this chapter from and after the date of adoption of the resolution of the
governing body of such municipality declaring that such citizens are incorporated as the "Improvement
Authority of _____." Within five days after the adoption of such resolution by the governing
body, the clerk or probate judge shall transmit a certified copy thereof together with a complete
record of all proceedings had in regard to the incorporation of such authority, to the Office
of the Secretary of State of the State of Alabama where it shall be filed as a public record.
It shall be the duty of the...
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40-18-27
Section 40-18-27 Individual taxpayer's returns; liability of innocent spouse. (a) Every taxpayer
having gross income before the deductions allowed by this chapter for the taxable year exceeding
the sum of the allowable standard deduction as provided in Section 40-18-15 and the personal
exemption as provided in Section 40-18-19, as allowed for his or her respective filing status,
shall each year file with the Department of Revenue a return stating specifically the items
of gross income, the deductions and credits allowed by this chapter, the place of residence,
and post office address. (b) A taxpayer other than a resident shall not be entitled to the
deductions authorized by Sections 40-18-15 and 40-18-15.2 unless the taxpayer files a complete
return showing the gross income of the taxpayer both from within and outside the state. Included
on every income tax return shall be the name, address, and Social Security number or preparer
taxpayer identification number of the person who...
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41-15-2
Section 41-15-2 Department of Finance to administer chapter; administrator of State Insurance
Fund. The Department of Finance is hereby constituted and designated as the agency through
which this chapter shall be administered, and the director of said department is empowered
with such authority as may be necessary to carry out its purposes. The director of said department,
with the approval of the Governor, may appoint a risk manager, as administrator of the State
Insurance Fund, who is familiar with insurance customs and practices and is otherwise qualified
by actual experience in the underwriting of risks and adjustment of losses, to assist the
director of said department in carrying out the purpose of this chapter. The said risk manager
shall install and keep an accurate system of accounting and statistical records and shall
adjust losses, make appraisals of insured properties for insurance purposes, when necessary,
and shall handle or supervise the handling of all other details...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-15-2.htm - 2K - Match Info - Similar pages
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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16-25-26
Section 16-25-26 Performance of duties by retired persons; service in elected public office.
(a) Any person who is retired under the Teachers' Retirement System may perform duties in
any capacity, including as an independent contractor, with any employer participating in the
Employees' Retirement System or the Teachers' Retirement System without suspension of his
or her retirement allowance provided that (1) the person is not employed in a permanent full-time
capacity and (2) the person's compensation from the employer in calendar year 2016 does not
exceed thirty thousand dollars ($30,000). Beginning in calendar year 2017, and each calendar
year thereafter, the annual earning limit shall be increased by the same percentage increase
as the increase in the Consumer Price Index for all urban consumers as published by the U.S.
Department of Labor, Bureau of Labor Statistics. Any increase in the annual earning limit
shall be rounded to the next lowest multiple of one thousand dollars...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-25-26.htm - 3K - Match Info - Similar pages
27-10-31
Section 27-10-31 Annual tax of surplus line brokers. (a) On or before the first day of March
each year, the surplus line broker shall remit to the State Treasurer through the commissioner,
as a tax imposed for the privilege of transacting business as a surplus line broker in this
state, a tax of six percent on the direct premiums, less return premiums and exclusive of
sums collected to cover state or federal taxes, on surplus line insurance subject to tax transacted
by the broker during the preceding calendar year as shown by the annual statement filed with
the commissioner. (b) The tax under the provisions of this section shall be subject to deduction
of the full amount of all expenses of examination of the surplus line broker by the commissioner
in the same manner as that allowed for domestic insurers for examination expenses under the
provisions of subdivision (5) of subsection (c) of Section 27-4A-3. All taxes collected under
this section shall be deposited in the State Treasury to...
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36-27-8.2
Section 36-27-8.2 Performance of duties by retired persons; service in elected public office.
(a) Any person who is retired under the Employees' Retirement System may perform duties in
any capacity, including as an independent contractor, with any employer participating in the
Employees' Retirement System or the Teachers' Retirement System without suspension of his
or her retirement allowance provided that (1) the person is not employed in a permanent full-time
capacity and (2) the person's compensation from the employer in calendar year 2016 does not
exceed thirty thousand dollars ($30,000). Beginning in calendar year 2017, and each calendar
year thereafter, the annual earning limit shall be increased by the same percentage increase
as the increase in the Consumer Price Index for all urban consumers as published by the U.S.
Department of Labor, Bureau of Labor Statistics. Any increase in the annual earning limit
shall be rounded to the next lowest multiple of one thousand dollars...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-27-8.2.htm - 3K - Match Info - Similar pages
16-60-351
Section 16-60-351 Credit for qualifying education expenses. (a)(1) For tax years commencing
January 1, 2015, and thereafter, a taxpayer who files a state income tax return and is not
a dependent of another taxpayer may claim a tax credit for a contribution made to the Department
of Postsecondary Education for qualifying educational expenses directly associated with the
Career-Technical Dual Enrollment Program as defined by State Board of Education policy. (2)
The tax credit may be claimed by the taxpayer in an amount equal to 50 percent of the total
contribution or contributions made to the Department of Postsecondary Education during the
taxable year for which the credit is claimed, but such credit is not to exceed an amount greater
than 50 percent of the taxpayer's total Alabama income tax liability, and in no case more
than five hundred thousand dollars ($500,000) for any given tax year. (3) The cumulative amount
of tax credits issued pursuant this article shall not exceed five...
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2-26-15
Section 2-26-15 Seed inspection fees; reporting. (a) The Board of Agriculture and Industries
may adopt seed inspection fees. The department shall administer the inspection fees, prescribe
and furnish forms, and require the filing of reports necessary for the payment of the inspection
fees. The department may inspect the record of any person who sells or distributes seed for
sale during the normal hours of business operation as it deems necessary. (b) All fees collected
under this section shall be deposited into the Agricultural Fund in the State Treasury. The
commissioner may expend revenue raised by this section for the support of the Alabama State
Seed Laboratory. (c) Every person who sells or distributes seed for sale, whether in bulk
or in containers, within the state or into the state for planting purposes, shall be assessed
a seed inspection fee as established by the board. (d) Every person who sells or distributes
seed for sale shall do all of the following: (1) Pay an...
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2-8-248
Section 2-8-248 Annual audit of association; review by Examiner of Public Accounts; publication
of statement. The approved and certified association receiving and disbursing funds as herein
authorized shall following the close of their fiscal year every two years, cause an audit
of their books and accounts for the two-year period to be conducted by a certified public
accountant disclosing receipts, disbursements, expenditures, and other information related
thereto, and a copy thereof shall be forwarded to the State Board of Agriculture and Industries
for inspection and review. The Examiner of Public Accounts of the Department of Examiners
of Public Accounts may audit, review, and otherwise investigate the receipts and disbursements
of funds in the same manner that those duties are performed for examination and audits of
agencies and departments of the state. An examination or audit as herein required and submitted
to the State Board of Agriculture and Industries shall be open to public...
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