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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division
and from the computation of the amount of the tax levied, assessed, or payable under this
division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline
as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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45-8-90
Section 45-8-90 Economic Development Council - Creation; composition; powers and duties.
(a)(1) For the purposes of promoting industry and trade and economic development and to assist
Calhoun County and the municipalities located therein in their pursuits therefor and to provide
for the exercise by the county and the municipalities of certain powers and authority proposed
to be granted to them by an amendment to the Constitution of Alabama, the act proposing such
amendment being adopted at the same session of the Legislature at which the act adding this
section was adopted, there is hereby created an economic development council for Calhoun
County, which council shall constitute a public corporation under the name Calhoun County
Economic Development Council. (2) This section shall be liberally construed in conformity
with the purposes. (b)(1) The powers and authorities of the Calhoun County Economic Development
Council shall be vested in and performed by a board of directors. (2) The...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby
approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article
I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state
and local tax liability of multistate taxpayers, including the equitable apportionment of
tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility
in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance
in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative
taxation. Article II. Definitions. As used in this compact: 1. "State" means a state
of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory
or possession of the United States. 2. "Subdivision" means any governmental unit
or special district of a state. 3. "Taxpayer" means any corporation, partnership,
firm,...
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40-26B-78
Section 40-26B-78 Certified public expenditure accounting. (a) Medicaid shall account
for those federal funds derived from certified public expenditures by publicly and state-owned
hospitals as those funds are received by Medicaid from the federal government. (b) The certified
public expenditure accounting shall be separate and distinct from the state General Fund appropriation
accounting. (c) Federal moneys accounted for shall not be used to replace other state General
Fund revenues appropriated and funded by the Legislature or other revenues used to support
Medicaid. (d) The moneys obtained by Medicaid from hospital certified public expenditure certifications
shall be used only as follows: (1) To make disproportionate share hospital payments under
this article; (2) To reimburse moneys collected by the department through error or mistake
under this article; or (3) For any other permissible purpose allowed under Title XIX of the
Social Security Act. (Act 2009-549, p. 1454, §2; Act...
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40-26B-62
Section 40-26B-62 Funds appropriated for reimbursement. In meeting its requirements
under the Social Security Act that payments to hospitals will take into account the situation
of disproportionate share hospitals, the agency shall, not later than the beginning of each
fiscal year, promulgate regulations establishing the total amount of funds to be appropriated
for each fiscal year by the agency for reimbursement, in accordance with its approved methodology,
to disproportionate share hospitals other than state-owned teaching hospitals. In no event
shall the total amount of funds appropriated for reimbursement to disproportionate share hospitals
in accordance with and subject to the approved methodology be less than the disproportionate
cap established by the Health Care Financing Administration. (Acts 1993, No. 93-314, p. 471,
§3(c).)...
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22-52-13
Section 22-52-13 Transfer of persons committed to Veterans Administration or other federal
agency; powers, etc., of chief officers of Veterans Administration Hospitals, etc., with respect
to retention, transfer, treatment, etc., of persons transferred thereto, etc.; effect of foreign
judgments or orders of commitment committing persons to Veterans Administration or other federal
agency. (a) Any respondent involuntarily committed by the probate court to the custody of
the department or designated mental health facility as the court may order, who is entitled
to care and treatment at a facility operated by the United States Veterans Administration
or other agency of the United States government, may be transferred by the department to the
United States Veterans Administration or other agency of the United States on such terms and
conditions as may be agreed upon by the department and the Veterans Administration or other
agency. Upon such transfer, the committed respondent shall be...
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40-26B-26
Section 40-26B-26 Reduction of revenues; reimbursement computations; quality incentive
program. THIS SECTION WAS AMENDED BY ACT 2020-147 IN THE 2020 REGULAR SESSION, EFFECTIVE
MAY 18, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) No revenues resulting from the
privilege assessment established by this article and applied to increases in covered services
or reimbursement levels or other enhancements of the Medicaid program shall be subject to
reduction or elimination while the privilege assessment is in effect. (b) Every nursing facility
participating in the Medicaid program in the State of Alabama shall be reimbursed according
to the reimbursement methodology contained in Chapter 560-X-22 of the Alabama Medicaid Agency
Administrative Code (Supp. 12/31/95) on January 31, 1998, which methodology is incorporated
by reference herein, except that the following shall apply: (1) The ceiling for the operating
cost center described in Title 560-X-22-.06 (2)(a) of the Alabama Medicaid...
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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-83
Section 40-26B-83 State plan amendment. (a) There is established the Hospital Services
and Reimbursement Panel to advise in the development of and approve any state plan amendment
which involves hospital services or reimbursement to be submitted to the Centers for Medicare
and Medicaid Services. (1) The panel shall consist of six members and be constituted in the
following manner: a. The Commissioner of the Alabama Medicaid Agency. b. Three members to
be appointed by the Governor from a list of 10 names submitted by the Alabama Hospital Association.
The hospital members appointed shall represent the diverse ownership type of hospitals in
the state. c. Two members to be appointed by the Governor. (2) All panel members shall be
residents of Alabama and the composition of the board shall reflect the racial, gender, geographic,
urban/rural, and economic diversity of the state. The panel shall meet within 30 days subsequent
to May 15, 2009, to elect a chair and establish procedures...
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25-4-54
Section 25-4-54 Contribution rates for employers subject to benefit charges; determination
of individual benefit charges. (a) Determination of contribution rates. (1) For the 12-month
period beginning on January 1 of each year which begins after December 31, 1996, any employer
whose experience rating account has been subject to benefit charges throughout at least the
fiscal year, as defined in Section 25-4-4, immediately preceding such January 1, shall
have his or her rate determined by the Unemployment Compensation Fund's liability for benefits
paid to his or her employees, modified by the fund's balance as of the most recent June 30.
The employment record of an organization which has been making payments in lieu of contributions
but which elects to change to payment of contributions shall be deemed to have been chargeable
with benefits throughout the period (not to exceed three fiscal years) with respect to which
it was making payments in lieu of contributions and its benefit charges...
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