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22-11A-91
Section 22-11A-91 Disbursement of funds. The ATFA board of directors shall develop a formula
for the distribution of all State Funds to the organizations enumerated in Section 22-11A-90.
Before the distribution formula is developed, there shall be appropriate input from all of
the organizations listed in Section 22-11A-90. Additional monies which have been provided
for the 1994-95 fiscal year which exceed the fiscal year 1993-94 appropriation to ATFA shall
be disbursed to the organizations listed in Section 22-11A-90 according to a formula based
on the client caseload or incidence of client Human Immunodeficiency Virus (HIV) infection
served by each organization listed in Section 22-11A-90. The formula may take into consideration
the statewide educational services which may be provided by ATFA from time to time. (Acts
1994, No. 94-363, p. 611, ยง5.)...
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23-1-332
Section 23-1-332 Creation; revenue sources; allocation of revenue; use of funds; funds to be
matched; obligation limitations; role of department; unobligated funds. (a) There is created
within the state a program to be known as the Rural Access Program. (b) The following revenues
sources shall be allocated for use of the Rural Access Program. (1) Motor fuel taxes distributed
to the Department of Transportation and deposited in the Public Road and Bridge Fund under
the provisions of Sections 40-17-13 and 40-17-222, in excess of 105 percent of the base year
receipts, compounded annually. Fiscal year 1994-95 is the base year. Any motor fuel tax receipts
that exceed 105 percent of the base year receipts compounded annually shall be allocated to
the Rural Access Program for allocation to the 67 counties of the state. (2) Other funds including,
but not limited to, matching funds provided by counties. (c) Allocation of the revenue received
shall be as follows: (1) Other funds shall be...
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28-3-75
Section 28-3-75 Transfers from ABC Board operating funds; reimbursement; construction. (a)
The transfers from the operating funds of the Alcoholic Beverage Control Board to the State
General Fund and state agencies in the State General Fund budget acts for the fiscal years
1989-90 through 2001-2002 shall be in lieu of the distribution required by Section 28-3-74
for each of those fiscal years. Beginning with the State General Fund budget act for fiscal
year 2002-03, no transfers shall be made from the operating funds of the ABC Board to the
State General Fund or other state agencies. (b) In the event the Alabama ABC Board or the
Governor of the State of Alabama, the state Comptroller or any other state official or officer
is required to pay any judgment or attorney fees in any lawsuit challenging the funding mechanisms
under this section or Section 28-3-74, or in the event the Alabama ABC Board or the Governor
of the State of Alabama, the state Comptroller or any other state official...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-75.htm - 2K - Match Info - Similar pages
40-13-8
Section 40-13-8 Termination of tax; application; reporting requirements. (a) The excise and
privilege tax imposed by this article shall terminate on October 1, 2021, unless extended
by an act of the Legislature of the State of Alabama. (b) For fiscal year beginning October
1, 2011, the tax shall apply to all severance of coal from October 1, 2011, through August
1, 2012, as well as the severance of coal after August 1, 2012. (c) No later than August 20,
2012, each producer shall file a report with the commissioner setting forth the tons of coal
severed for each month from October 2011 through July 2012. No later than the same date, the
producer shall remit the full amount of tax levied by Act 2012-386 for the tons of coal severed
during such months. (d) Any taxpayer who, prior to the required date, voluntarily reported
the production for the months from October 2011 until August 1, 2012, shall not be required
to make additional reports. Any voluntary payments made by such producer for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-8.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26B-71.htm - 3K - Match Info - Similar pages
40-16-11
Section 40-16-11 Transition rules for Financial Institution Excise Tax Reform Act of 2019.
This section provides for transition rules for the implementation of the Financial Institution
Excise Tax Reform Act of 2019. (1) Act 2019-284 imposes for the first time a system of prepaid
estimated tax payments patterned after the federal system and transitions the Financial Institution
Excise Tax from the current post-payment system. To account for this transition, the Department
of Revenue shall waive both penalties and interest attributable to underpayments of estimated
tax payments occurring within the first two applicable tax years and not attributable to an
intentional disregard of the law. (2) Act 2019-284's conformity of the depreciation deduction
allowed in the calculation of the tax due under this chapter with the corollary deduction
allowed for federal income tax purposes, as well as the act's express rejection of the federal
Tax Cuts and Jobs Act of 2017's (i) limitations on the...
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40-18-42
Section 40-18-42 Time and methods of payment of tax. (a) Time of payment for individuals. In
the case of individuals, the total balance of the tax owed after credits for taxes paid through
withholding as provided in Section 40-18-78, or through estimated payments as provided in
Sections 40-18-82 and 40-18-83, shall be due and payable at the same time as the due date
of an original return. (b) Time of payment for fiduciaries. In the case of fiduciaries, the
total amount of the tax imposed by this chapter shall be paid on April 15 following the close
of the calendar year or, if the return should be made on the basis of a fiscal year, then
on the fifteenth day of the fourth month following the close of the fiscal year. (c) Time
of payment for corporations. In the case of corporations, the balance of the tax owed after
credits for taxes paid through estimated payments as provided in Section 40-18-80.1 shall
be due and paid at the same time as the due date of an original return. (d)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-42.htm - 1K - Match Info - Similar pages
40-9-7
Section 40-9-7 Personal property held by warehouseman for distribution. (a) Personal property
manufactured, compounded or processed remaining the property of the manufacturer, compounder
or processor, held for him by a licensed public warehouseman for distribution shall be exempted
from ad valorem taxation by the State of Alabama and the counties and municipalities of the
state. (b) A warehouseman holding personal property exempted by this section shall keep records
of the receipt and disposal of all such property which shall be open to inspection during
business hours by any duly constituted official responsible for the administration of any
ad valorem tax law. The license of any warehouseman who fails to keep the records required
by this section may be revoked by the Commissioner of Revenue after due notice and a hearing
if requested by the warehouseman. (c) The Commissioner of Revenue shall issue such rules and
regulations as he deems necessary or appropriate to the administration...
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45-46-233.22
Section 45-46-233.22 Salary deductions. The governing body of Marengo County shall immediately
upon July 30, 1979, begin deducting from the salary of the sheriff an amount equal to six
percent of the annual salary paid to the sheriff. Such sum shall be deducted monthly and distributed
at the end of the fiscal year to the tax collector or other person charged with the duties
of collecting ad valorem taxes in Marengo County. The tax collector shall distribute this
money on a pro rata millage basis to the state, county, and all subdivisions and agencies
thereof except municipalities to which ad valorem taxes are paid. If any sheriff coming under
this subpart shall end his or her tenure of office prior to becoming supernumerary as provided
in Section 45-46-233.20, the tax collector or person charged with collecting the ad valorem
taxes shall withhold from the next money collected on a pro rata millage basis a sum equal
to one-half of the amount paid by the sheriff to the governing body of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-233.22.htm - 1K - Match Info - Similar pages
19-3A-106
Section 19-3A-106 Conversion to unitrust. (a) Unless expressly prohibited by the governing
instrument, a trustee may convert a trust into a unitrust as described in this section if
all of the following apply: (1) The trustee has concluded that the conversion will enable
the trustee to better carry out the intent of the settlor or testator and the purposes of
the trust. (2) The trustee gives written notice of the trustee's intention to convert the
trust into a unitrust, including the trustee's initial decisions as set forth below, to all
the qualified beneficiaries. The written notice shall include the following: a. An explanation
of how the unitrust will operate; b. The effective date of the conversion to a unitrust; c.
The unitrust percentage to be used; d. The provisions for prorating a unitrust distribution
for a short year in which a beneficiary's right to payments commences or ceases; e. Whether
the net fair market value of the trust assets will be determined annually or averaged...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/19-3A-106.htm - 13K - Match Info - Similar pages
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