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40-18-39
Section 40-18-39 Corporate returns. (a) Except as provided in subsection (c), every corporation,
joint stock company, or association subject to income tax under this chapter shall file a
return with the Department of Revenue for each taxable year, stating specifically the items
of its gross income and the deductions and credits allowed by this chapter. In cases where
receivers, trustees in bankruptcy, or assignees are operating the property or business of
corporations, such receivers, trustees, or assignees shall file returns for such corporations
in the same manner and form as corporations are required to file returns. Any tax due on the
basis of such returns filed by receivers, trustees, or assignees shall be collected in the
same manner as if collected from the corporations of whose business or property they have
custody and control. Returns shall be filed by the same date as the corresponding federal
income tax returns are required to be filed as provided under federal law. The...
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16-25-62
Section 16-25-62 Appropriation; funding for benefits. (a) There is hereby appropriated from
the Education Trust Fund to the Teachers' Retirement System of Alabama $13,878,629.00 for
the fiscal year beginning October 1, 1990. In addition to the appropriation provided herein
any available amounts from the existing funds of the Teachers' Retirement System which may
be expended without increasing the unfunded accrued liability of the Teachers' Retirement
System, as determined by the system's actuary, or any other appropriation to the Teachers'
Retirement System for the fiscal year beginning October 1, 1990, may be allocated and expended
by the Secretary-Treasurer to partially fund the benefits provided herein for the fiscal year
beginning October 1, 1990. In the event that funding from the Teachers' Retirement System
is utilized to fund a portion of the benefits provided herein for the fiscal year beginning
October 1, 1990 and in the further event that unencumbered funds shall be available...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-25-62.htm - 2K - Match Info - Similar pages
33-2-210
Section 33-2-210 Creation and funding of Alabama State Docks Facilities Contingency Trust Fund.
Beginning with the fiscal year commencing on October 1, 1987, the first nine million five
hundred thousand dollars ($9,500,000) of the net amount of all taxes required to be deposited
to or certified into the State Treasury to the credit of the State General Fund pursuant to
Section 40-20-8, during each quarter of each fiscal year shall be credited to an account to
be established in the State Treasury and known as the Alabama State Docks Facilities Contingency
Trust Fund. All funds deposited in the State Treasury to the credit of the Alabama State Docks
Facilities Contingency Trust Fund are to the extent set out herein appropriated to the Alabama
State Port Authority and shall be transferred to the port authority upon the making by the
Director of Finance of the factual determinations hereinafter provided for. In no case shall
the amount transferred and paid out of the Alabama State Docks...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/33-2-210.htm - 1K - Match Info - Similar pages
40-18-156
Section 40-18-156 Alabama Veterinary Medical Foundation for the Spay-Neuter Program. (a) Each
Alabama state individual income tax return form for the 2012 tax year and each year thereafter
shall contain a designation which allows each individual taxpayer to designate a contribution
to the Alabama Veterinary Medical Foundation for the Spay-Neuter Program. (b) The Department
of Revenue shall determine annually the total amount designated pursuant to subsection (a)
for the foundation and shall deposit such amount, less costs of administration not to exceed
five percent of revenue produced, to the Alabama Veterinary Medical Foundation. (c) The Commissioner
of the Department of Revenue is hereby authorized to prescribe and implement such forms, rules,
and regulations as shall be necessary to implement and administer the provisions of this section.
(Act 2012-305, p. 667, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-156.htm - 1K - Match Info - Similar pages
22-6-200
Section 22-6-200 Federal financial participation; contract for services. This article shall
be of no effect if federal financial participation under Title XIX of the Social Security
Act is not available to the Medicaid program for the purposes of this article at the approved
federal medical assistance percentage, established under Section 1905 of the Social Security
Act, for the applicable fiscal year, or in the event a contract for services between the PACE
program and the State of Alabama Medicaid Agency or Regional Care Organization is not executed
by September 30, 2014, and by the end of each subsequent state fiscal year thereafter. (Act
2014-126, p. 236, §11.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-6-200.htm - 981 bytes - Match Info - Similar pages
40-14A-22
Section 40-14A-22 Levy and amount of tax. (a) Levy of tax. There is hereby levied an annual
privilege tax on every corporation, limited liability entity, and disregarded entity doing
business in Alabama, or organized, incorporated, qualified, or registered under the laws of
Alabama. The tax shall accrue as of January 1 of every taxable year, or in the case of a taxpayer
organized, incorporated, qualified, or registered during the year, or doing business in Alabama
for the first time, as of the date the taxpayer is organized, incorporated, registered, or
qualifies to do business, or begins to do business in Alabama, as the case may be. The taxpayer
shall be liable for the tax levied by this article for each year beginning before the taxpayer
has been dissolved or otherwise ceased to exist or has withdrawn or forfeited its qualification
to do business in Alabama. The amount of the tax due shall be determined by multiplying the
taxpayer's net worth in Alabama by the rate determined in...
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40-26B-71
Section 40-26B-71 Assessment. (a) For state fiscal years 2020, 2021, and 2022, an assessment
is imposed on each privately operated hospital in the amount of 6.00 percent of net patient
revenue in fiscal year 2017, which shall be reviewed and updated annually, subject to limitations
in this article on the use of funds in the Hospital Assessment Account. The assessment is
a cost of doing business as a privately operated hospital in the State of Alabama. Annually,
the Medicaid Agency shall make a determination of whether changes in federal law or regulation
have adversely affected hospital Medicaid reimbursement during the most recently completed
fiscal year, or a reduction in payment rates has occurred. If the agency determines that adverse
impact to hospital Medicaid reimbursement has occurred, or will occur, the agency shall report
its findings to the Chair of the House Ways and Means General Fund Committee who shall propose
an amendment to this article during any legislative session...
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40-26B-76
Section 40-26B-76 Notice of assessment. (a)(1) The department shall send a notice of assessment
to each privately operated hospital informing the hospital of the assessment rate, the hospital's
net patient revenue calculation, and the estimated assessment amount owed by the hospital
for the applicable fiscal year. (2) Annual notices of assessment shall be sent at least 30
days before the due date for the first quarterly assessment payment of each fiscal year. (b)(1)
The privately operated hospital shall have 30 days from the date of its receipt of a notice
of assessment to review and verify the assessment rate, the hospital's net patient revenue
calculation, and the estimated assessment amount. (2) If a privately operated hospital disputes
the hospital's net patient revenue calculation and the estimated assessment amount, the hospital
shall notify the department of the disputed amounts within 15 business days of notification
of the assessment by the department. The hospital and the...
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40-9F-33
Section 40-9F-33 Limitations on tax credits; Historic Income Tax Credit Account; transfer or
assignment of tax credits. (a) The state portion of any tax credit against the tax imposed
by Chapter 18 for the taxable year in which the certified rehabilitation is placed in service,
shall be equal to 25 percent of the qualified rehabilitation expenditures for certified historic
structures. No tax credit claimed for any certified rehabilitation may exceed five million
dollars ($5,000,000) for all allowable property types except a certified historic residential
structure, and fifty thousand dollars ($50,000) for a certified historic residential structure.
(b) There is created within the Education Trust Fund a separate account named the Historic
Preservation Income Tax Credit Account. The Commissioner of Revenue shall certify to the Comptroller
the amount of income tax credits under this section and the Comptroller shall transfer into
the Historic Preservation Income Tax Credit Account only...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9F-33.htm - 6K - Match Info - Similar pages
16-25-4
Section 16-25-4 Transfer of membership from the Employees' Retirement System of Alabama generally.
(a) Any member of the Teachers' Retirement System who, not more than one year prior to becoming
a member of the Teachers' Retirement System, was a member of the Employees' Retirement System
of Alabama may elect to transfer to the Teachers' Retirement System his service credits in
said Employees' Retirement System, as herein provided. (b) Any such member so desiring to
transfer such service credits shall notify the Board of Control of the Teachers' Retirement
System after he becomes a member of the Teachers' Retirement System of his election to transfer
such service credits and shall authorize transfer of the amount of his accumulated contributions
to his credit in said Employees' Retirement System to the annuity savings fund of the Teachers'
Retirement System. (c) The Board of Control of the Employees' Retirement System shall thereupon
certify to the Board of Control of the Teachers'...
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