25-4-10
to services performed by employees for such instrumentalities in the same manner, to the same
extent, and on the same terms as to all other employers and employing units; provided, however,
if this state should not be certified by the Secretary of Labor under Section 3304(c) of the
Federal Internal Revenue Code for any year, then the payment required of such instrumentality
with respect to such year shall be deemed to have been erroneously collected within the meaning
of Article 3 of this chapter and shall be refunded by the secretary from the
fund in accordance with the provisions of Section 25-4-137. (8) Except to the extent
set forth in subdivision (3) of subsection (a) of this section, service performed in the employ
of a corporation, community chest, fund, or foundation organized and operated exclusively
for religious, charitable, scientific, literary, or educational purposes, or for the prevention
of cruelty to children or animals, no part of the net earnings of which inures...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-10.htm - 38K - Match Info - Similar pages

45-6-242
of funds. (a) The following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) "County" means Bullock County in the State of Alabama. (2) "Commissioner"
means the Commissioner of Revenue of the state. (3) "State Department of Revenue"
means the Department of Revenue of the state. (4) "State" means the State of Alabama.
(5) "State sales tax statutes" means Division 1 of Article 1
of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect,
the administration of Division 1 and the incidence and collection of the taxes imposed
therein. (6) "State sales tax" means the tax or taxes imposed by the state sales
tax statutes. (7) "State use tax statutes" means Article 2 of Chapter
23 of Title 40,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages

40-20-8
not submerged lands (as elsewhere herein defined); provided, however, if any submerged lands
are located within the police jurisdiction or corporate limits of any municipality, those
submerged lands shall, for the purposes of this section, be defined as, and deemed to be,
onshore lands and not submerged lands. (h) The provisions of this section shall apply only
to the allocation and distribution of taxes and shall not apply to the levy and collection
of taxes; and nothing contained in this section shall be construed to affect in any way the
provisions of Section 40-20-2 or Section 40-20-21. (i) A final determination
establishing the allocation base shall be made within 90 days of April 23, 1990.
(Acts 1945, No. 2, p. 20, §8; Acts 1971, No. 2057, p. 3317, §1;
Acts 1979, No. 79-434, p. 687, §2; Acts 1983, 1st Ex. Sess., No. 83-39,
p. 39, §2; Acts 1983, 4th Ex. Sess., No. 83-889, p. 116, §3; Acts 1984,
No. 84-662, p. 1326; Acts 1990, No. 90-652, p. 1249; Act 2009-147,
p. 284, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-8.htm - 7K - Match Info - Similar pages

23-7-6
from the department to the bank to be repaid from revenues committed to the bank for the following
year. (b) With the recommendation of the Director of the Department of Transportation and
approval by the Governor, the following revenue sources may be used to pay and secure bonds
and other financial assistance issued by the bank: (1) The motor vehicle license taxes
and registration fees that are provided to be distributed to the state pursuant to the provisions
of Division 1 of Article 5 of Chapter 12 of Title 40,
remaining after the costs of collection thereof. (2) The excise taxes levied by subdivision
(2) of subsection (a) of Section 40-17-325 on diesel fuel, except for the portion
required to be distributed to municipalities and counties pursuant to subsection (b) of Section
40-17-361, remaining after payment of the costs of collection thereof.
The term "costs of collection," as used in this subdivision, shall mean that portion
of the excise taxes referred to in this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-7-6.htm - 6K - Match Info - Similar pages

40-12-223
Section 40-12-223 Exemptions. There are exempted from the computation
of the amount of the tax levied, assessed or payable under this article the following:
(1) The gross proceeds accruing from the leasing or rental of a film or films to a
lessee who charges, or proposes to charge, admission for viewing the said film or films; (2)
The gross proceeds accruing from any charge in respect to the use of docks or docking facilities
furnished for boats or other craft operated on waterways; (3) The gross proceeds accruing
from any charge made by a landlord to a tenant in respect of the leasing or furnishing of
tangible personal property to be used on the premises of real property leased by the same
landlord to the same tenant for use as a residence or dwelling place, including mobile homes;
(4) The gross proceeds accruing from the leasing or rental of tangible personal property to
a lessee who acquires possession of the said property for the purpose of leasing or renting
to another the same...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-223.htm - 7K - Match Info - Similar pages

45-2-245.20
market rate payable on 10-year term U. S. Treasury Notes prevailing on the date of the
loan. Repaid principal funds may not be borrowed a second time pursuant to this provision.
(4) Upon the deposit into a trust fund established pursuant to this section of the total sum
of fifteen million dollars ($15,000,000) in severance tax revenues of the type described
in this section, excluding any interest as income in such total sum, and the consequent repeal
of the local law authorizing or levying such tax, the Baldwin County Commission shall be thereafter
prohibited from levying or collecting, directly or indirectly, any local county severance
tax of the type described in this section that was in existence prior to January 1,
1987. (b) It is specifically provided that this section shall not be construed to repeal
or be in any way deemed amendatory of any of the provisions of Article 1 of
Chapter 20 of Title 40, as amended. (Act 89-959, p. 1895, §§1,
2; Act 2013-327, p. 1148, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-245.20.htm - 6K - Match Info - Similar pages

45-17-140
Section 45-17-140 Fire protection service fee. (a) The provisions of this
section shall apply only to those portions of Colbert County located outside the corporate
boundaries of the Cities of Tuscumbia, Sheffield, and Muscle Shoals. (b) The Legislature hereby
declares that volunteer fire departments that receive funds pursuant to this section are organizations
which are public in nature, as they protect the health, safety, and welfare of the citizens
of the county. (c)(1) There is hereby levied on the owner of each dwelling and on the
owner of each building or commercial building or facility located in those portions of Colbert
County located outside the corporate boundaries of the Cities of Tuscumbia, Sheffield, and
Muscle Shoals a fire protection service fee of fifty dollars ($50) per year. (2) For the purposes
of this section a dwelling shall be defined as any building, structure, or other improvement
to real property used or expected to be used as a dwelling or residence for one...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-140.htm - 5K - Match Info - Similar pages

45-37-244.02
individual. (3) COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission.
(5) INDIVIDUAL. A natural person other than a sole proprietor. (6) PERSON. Any corporation,
partnership, company, association, unincorporated organization, or other entity formed to
engage in business activity. The term includes an individual engaged in business activity
as a sole proprietorship. (c)(1) In addition to all state license taxes levied under
Article 2, commencing with Section 40-12-40, Chapter 12,
Title 40, as amended, the governing body of the county is hereby authorized
to levy, impose, and collect a license or privilege tax, to be known as the Jefferson County
Entity Business License Tax, upon any person other than an individual for engaging in business
activity conducted in the county measured by the gross receipts from business activity conducted
in the county in respect of which gross receipts the person is not otherwise required by law
to pay a state tax pursuant to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-244.02.htm - 7K - Match Info - Similar pages

40-2B-2
or registration. A final decision of the tax tribunal shall have the same force and effect
as, and shall be subject to appeal in the same manner as, a final decision of a state circuit
court. It is the intent of the Legislature that this chapter foster the settlement
or other resolution of tax disputes to the extent possible and, in cases in which litigation
is necessary, to provide the people of Alabama with a fair and independent dispute resolution
forum with the Department of Revenue. The chapter shall be interpreted and construed
to further this intent. (b) Tax Tribunal: Establishment. (1) A tax tribunal is hereby
established in the executive branch of government. The tribunal is referred to in this chapter
as the "Alabama Tax Tribunal." (2) The Alabama Tax Tribunal shall be separate from
and independent of the authority of the Commissioner of Revenue and the Department of Revenue.
For purposes of this chapter, the term "Department of Revenue" means the
Alabama Department of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages

8-17-91
for in this article shall be filed with the Revenue Commissioner within 12 calendar
months from the date upon which the overpayment was made, and no amount shall be refunded
unless the application therefor is filed within the time prescribed herein. For the period
beginning October 1, 2016, the application for refund of the inspection fee
provided for in this article must be filed with the Revenue Commissioner within the
time limits provided by the Taxpayer Bill of Rights in Chapter 2A of Title 40.
No amount shall be approved for refund by the Revenue Commissioner unless the application
therefor is filed within the time prescribed therein. (d) The Department of Agriculture and
Industries or the Department of Revenue shall have authority to make and issue rules and regulations
relating to the procedure to be followed in filing an application for a refund and for payment
of any refund made under this article. (e) In the event of the collection from any
person by the Revenue...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-91.htm - 9K - Match Info - Similar pages