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40-9B-13
Section 40-9B-13 Disaster recovery tax incentive protection. (a) This section shall be known
as the Disaster Recovery Tax Incentive Protection Act of 2011. (b) For the purposes of this
section, the following terms shall have the following meanings: (1) DISASTER REPLACEMENT PROPERTY.
Private use industrial property obtained by a private user to repair or replace private use
industrial property on which tax abatements were in existence at the time of a natural disaster,
that was damaged or destroyed by the natural disaster. (2) GOVERNING BODY. The governing body
of a municipality, a county, or a public industrial authority which may grant tax abatements
with respect to private use industrial property under Section 40-9B-4, subject to the geographical
or jurisdictional or other limitations of Section 40-9B-5. (3) NATURAL DISASTER. A catastrophe
caused by nature, or regardless of cause, a fire, flood, or explosion, which is declared by
the President of the United States or the Governor of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-13.htm - 4K - Match Info - Similar pages
40-9F-4
Section 40-9F-4 Tax credits calculated, claimed, reserved, granted; transfer or assignment
of tax credits. (a) The state portion of any tax credit against the tax imposed by Chapters
16 and 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, and shall be 10 percent of the qualified rehabilitation expenditures for qualified
pre-1936 non-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) The entire tax credit may be claimed by the taxpayer in the taxable
year in which the certified rehabilitation is placed in service. Where the taxes owed by the
taxpayer are less than the tax credit, the taxpayer shall not be...
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45-39-200.10
Section 45-39-200.10 Motor vehicle assessment. (a) Before any vehicle can be assessed, the
county license commissioner shall be furnished the tag number presently on the vehicle unless
the vehicle is new, in which case the commissioner shall be furnished a bona fide bill of
sale from the dealer showing when the vehicle was bought new. In the case of a used car brought
into the state from a state which provides that upon sale or transfer of the motor vehicle,
the tags are either surrendered to an appropriate authority or subsequently reissued by the
seller, the commissioner shall be furnished a bona fide certificate of title properly assigned
which shows when the car was sold to an individual, firm, corporation, or association, living
or operating in this state. If the tag number or bill of sale or certificate of title is not
furnished, the vehicle shall be presumed to have been in the state the entire year for which
taxes are being assessed. Those motor vehicles brought into the state...
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45-48-231
Section 45-48-231 Expenditures; disposal of property; violations. For the time period from
the end of the primary election for the election of a sheriff for the next term of office
until January of the next year when the sheriff takes office for the new term, the sheriff
serving the remainder of his or her term shall not spend more than one-twelfth of the amount
budgeted or appropriated for the operation of the office of sheriff during any one calendar
month unless approved by the Marshall County Commission or unless a state of emergency has
been declared. During this time, the sheriff may not dispose of any equipment belonging to
the Office of Sheriff of Marshall County unless approved by the Marshall County Commission.
Any sheriff who wilfully violates this section shall be personally liable to Marshall County
for the amount of any unauthorized expenditures. (Act 2019-314, § 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-231.htm - 1K - Match Info - Similar pages
45-49-171.74
Section 45-49-171.74 Transfer of title to property; disposition of funds. Upon July 22, 1987,
title and control of all equipment in the Mobile County Coroner's office shall be transferred
by Mobile County to the Alabama Department of Forensic Sciences. The Alabama Department of
Forensic Sciences shall receive also, on an annual basis, all funds appropriated by the county
commission for the coroner's office. Such appropriation shall be the amount agreed to between
the county governing body and the Alabama Department of Forensic Sciences each year, but shall
not be less than the amount appropriated to the coroner's office in the county's 1986-87 fiscal
year budget. The Alabama Department of Forensic Sciences shall utilize all such funds to support
death investigation in Mobile County. (Act 87-525, p. 794, § 15.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-171.74.htm - 1K - Match Info - Similar pages
11-65-16
Section 11-65-16 Review of application for horse racing facility license. (a) A commission
shall promptly consider any application for the issuance or transfer of a horse racing facility
license submitted to it and shall grant or deny the issuance or transfer of such license based
on all information before it, including the results of investigations it deems appropriate.
A commission shall deny the issuance of an original horse racing facility license to any applicant
unless it finds that the applicant's facility will meet the following minimum standards: (1)
That the facilities will provide a track racing surface of at least one mile; (2) That the
facility will be appropriate for the conduct of horse racing year-round and at night; and
(3) That the facility will be located within the boundaries of the commission municipal jurisdiction
or will be located on land in the host county and annexed to the sponsoring municipality prior
to the commencement of racing. (b) A commission shall...
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40-21-4
Section 40-21-4 Detailed requirements of reports. Each such report shall show the following
items and particulars as the same stood on the next preceding October 1, together with any
other facts or information that may be called for by said Department of Revenue: (1) The name
and principal place of business of the company, corporation, association, or individual in
whose behalf the statement is made and the character of the business engaged in; (2) If a
company, association or corporation, the state, or government under the laws of which it was
incorporated or authorized to do business, the date of original organization, the date of
reorganization, consolidation, or merger and the purpose of its incorporation as expressed
in its charter or articles of association; (3) The place where all books, papers, and accounts
are kept, and the names and post-office addresses of the president, secretary, treasurer,
superintendent, general manager, general counsel, directors, and all other general...
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40-22-2
Section 40-22-2 Mortgages, deeds of trust, etc., generally. No mortgage, deed of trust, contract
of conditional sale, or other instrument of like character which is given to secure the payment
of any debt which conveys any real or personal property situated within this state or any
interest therein or any security agreement or financing statement provided for by the Uniform
Commercial Code, except a security agreement or a financing statement relating solely to security
interests in accounts, contract rights, or general intangibles, as such terms are defined
in the Uniform Commercial Code, and except for the re-recordation of corrected mortgages,
deeds, or instruments executed for the purpose of perfecting the title to real or personal
property, specifically, but not limited to, corrections of maturity dates thereof, shall be
received for record or for filing in the office of any probate judge of this state unless
the following privilege or license taxes shall have been paid upon such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-22-2.htm - 16K - Match Info - Similar pages
40-3-2
Section 40-3-2 Selection of members; terms of office. (a) This subsection shall apply to every
county in the state except a county subject to the provisions of subsection (b) of this section.
During the month of August, 1943, and during the month of August of each fourth year thereafter,
the county commission of each county, the county board of education and the governing body
of the largest municipality in each county shall each submit in writing to the state Commissioner
of Revenue the names of three persons, and the governing body of each other incorporated municipality
within the county shall, in like manner, submit the name of one person, all of whom are residents
of the county, who are each owners of taxable property which is located within this state,
who are each qualified electors in said county and who are, in the opinion of said nominating
body, persons competent to serve as members of the county board of equalization. In those
counties where there is no incorporated...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-2.htm - 8K - Match Info - Similar pages
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...
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