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16-44A-34
Section 16-44A-34 Exemption from state and local taxes; acts in agreement authorized.
(a) The trust shall be exempt from all taxes of the State of Alabama and its political subdivisions.
Provided that the trust's "unrelated business taxable income" as determined in accordance
with 26 U.S.C. §512, as in effect from time to time, shall be subject to the tax levied
by Section 40-18-31, as amended. All receipts, from whatever source,
are appropriated to the trust until expended and shall not lapse. The trust is authorized
to solicit gifts and donations, and all gifts, grants, devises, and bequests shall be deductible
from state income taxes in accordance with Section 40-18-15. (b) All
of the acts provided for in the body of the compact or trust agreement are hereby specifically
authorized and provided for, it being the intent of this article to incorporate the
entirety of the provisions of the compact into the Code of Alabama. This compact and this
article shall be liberally construed to...
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45-36-246
is hereby further authorized to recover all costs of collecting such severance taxes from the
proceeds of such taxes collected and the department is hereby authorized to promulgate such
rules and regulations as are necessary to facilitate the collection of the severance taxes
in any county levying the tax pursuant to this section. (e) This section shall be administered
and the tax levied in accordance with this section shall be subject to and collected in accordance
with all applicable definitions, exceptions, exemptions, proceedings, requirements, provisions,
penalties, fines, punishments, and deductions as are provided in Chapter 13
of Title 40, as amended, except where inapplicable or where herein otherwise
provided. Assessments for the tax levied in accordance with this section shall be made in
accordance with the applicable provisions of Chapter 23 of Title 40,
as amended. (Act 79-349, p. 562, §§1-5; Act 83-629, p. 979, §1; Act 96-314,
p. 357, §1; Act 97-220, p. 340, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-246.htm - 3K - Match Info - Similar pages
9-17-25
Section 9-17-25 Tax for expenses of administration and enforcement of article
- Levied; exemptions; payment. (a) For the purpose of defraying the expenses connected with
the administration and enforcement of this article, including the expense of the inspections,
tests, analyses, and all other expenses connected with the supervision and protection of crude
petroleum oil and natural gas in the State of Alabama, there is hereby levied on the producer
a tax equal in amount to two percent of the gross value, at the point of production, of the
crude petroleum oil or natural gas produced for sale, transport, storage, profit, or for use
from any well or wells in the State of Alabama. Provided, however, that the tax on offshore
production, produced from depths greater than 8,000 feet below mean sea level, shall not be
computed as a percentage of gross value at the point of production, as provided in this section,
but shall be computed as a percentage of gross proceeds, as provided in Section...
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22-35-4
combined claims against the fund for payment of response actions and third-party claims exceed
the per occurrence indemnification limit set by the commission. Under no circumstances shall
monies from the fund be expended to pay punitive damages. To the fund shall be credited all
tank fee and Underground and Aboveground Storage Tank Trust Fund charge revenues levied, collected,
and credited pursuant to this chapter. Charges against the fund shall be made in accordance
with the provisions of this chapter. (1) Whenever in the director's determination
incidents of soil or water contamination related to the storage of motor fuels in underground
storage tanks discovered and reported to the department on or after October 1, 1988,
and in aboveground storage tanks discovered and reported to the department on or after August
1, 1993, may pose a threat to the environment or the public health, safety,
or welfare, and the owner or operator of the underground or aboveground storage tank has been...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-35-4.htm - 6K - Match Info - Similar pages
40-12-2
business or do any act for which a license by law is required, he, they, or it, except as otherwise
provided, shall pay to the judge of probate of the county in which it is proposed to engage
in or carry on such business or do such act, or to the commissioner of licenses or the state
Department of Revenue, as specified, the amount required for such license and shall comply
with all the other requirements of this title. (b) Upon the payment of the amount required
for said license and a fee of $1 herein provided for the issuance of such license and
all costs and fees and penalties which shall have accrued, or for which such person, firm,
or corporation shall have become liable in any proceedings commenced for the collection of
such license, or to enforce payment thereof, such probate judge, commissioner of licenses
or Department of Revenue shall issue the license properly countersigned, in the form and on
the blank to be furnished by the Comptroller, which shall set forth and specify...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-2.htm - 4K - Match Info - Similar pages
40-21-100
(11) TAXPAYER. Any person liable for taxes under the provisions of this article.
(12) USE. The exercise of any right or power over utility services or the disposition
thereof incident to a proprietary or possessory interest therein, except that it shall not
include the sale of utility services in the regular course of business. (13) UTILITY.
Every person regularly engaged in furnishing utility services to another person in the State
of Alabama. (14) UTILITY GROSS RECEIPTS TAX. The tax levied by Article 3 of
this chapter. (15) UTILITY SERVICES. Electricity, domestic water, natural gas,
telegraph services, and telephone services; provided, however, that "utility services"
shall not mean electricity, domestic water, natural gas, telephone services, or telegraph
services stored, used, or consumed by a utility regularly engaged in furnishing the same such
services to the public, other than by a municipality or other municipal entities organized
by a municipality. (16) WHOLESALE SALE. A sale...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-100.htm - 12K - Match Info - Similar pages
10A-10-1.21
the tax imposed by this section, "qualified REIT subsidiaries" of a real estate investment
trust shall be treated in accordance with 26 U.S.C. Section 856(i), as amended, from time
to time, and the rulings and regulations adopted hereunder. (d) For purposes of determining
the source of income from distributions of a real estate investment trust to its shareholders,
the income shall not be construed to arise from sources within Alabama merely because the
title and ownership of the real estate investment trust property or the evidence thereof
is vested in a real estate investment trust organized under this chapter. (e) The Commissioner
of Revenue shall adopt the rulings and regulations necessary to conform the treatment of real
estate investment trusts to the applicable provisions of Title 26 of the United States
Code, as amended from time to time. (Acts 1995, No. 95-628, p. 1317,
§21; Act 2008-543, p. 1175, §1; §10-13-21;
amended and renumbered by Act 2009-513, p. 967, §308.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-10-1.21.htm - 3K - Match Info - Similar pages
16-8-42.1
Section 16-8-42.1 Authority for risk management cooperative. (a) Definitions.
For the purpose of this section, the following terms shall have the meanings subscribed to
them by this section: (1) RISK MANAGEMENT COOPERATIVE. An entity or entities, to be
formed by local boards of education in any combination of 25 or more for the purpose of pooling
resources and funds to jointly purchase insurance or to self-insure such boards of education,
their members and employees, against risks to which they are exposed. (2) MEMBER BOARDS OF
EDUCATION. A city board of education, county board of education, Department of Youth Services
School District, Alabama Institute for Deaf and Blind, State Board of Education or other public
education governing board which elects to pool its resources and funds with one or more other
boards of education for the purpose of forming a risk management cooperative. (b) Boards of
education in any combination of 25 or more may establish a risk management cooperative for...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-4,
40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-242.htm - 11K - Match Info - Similar pages
9-9-48
Section 9-9-48 Control and supervision of completed improvements; annual tax for repairs and
maintenance; payment of costs of repairs and maintenance; injury, damage or obstruction of
improvements. Whenever any improvement constructed under this article is completed,
it shall be under the control and supervision of the board of water management commissioners.
It shall be the duty of said board to maintain the levees, ditches, drains, watercourses,
floodwater retarding structures and any other improvements in good repair, and for this purpose
the board of water management commissioners may annually levy a tax on the lands benefited
by the construction of such improvement in the same manner as other water management taxes
are levied, not to exceed 10 percent of the assessed benefits in any one year, and
the fund that is collected shall be used for repairing and maintaining the ditches, drains,
watercourses, floodwater retarding structures and other improvements in perfect order;...
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