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40-18-81
Section 40-18-81 Optional short form tax. Any individual may elect to file a "short form"
return provided by the Department of Revenue and pay any tax due; provided, that the individual
does not have income from sources other than wages except for interest and dividend income
of not more than $1,500. Items allowed on the short forms shall be determined by regulation
under the provisions of the Alabama Administrative Procedure Act. (Acts 1955, No. 289, p.
661, §12; Acts 1965, No. 748, p. 1354, §2; Acts 1982, No. 82-465, p. 759, §9; Acts 1982,
1st Ex. Sess., No. 82-667, p. 85, §9; Act 98-502, p. 1083, §1.)...
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40-19-1
(7) SEATING CAPACITY. The actual number of regular passenger-carrying seats in a motor vehicle.
(8) REGULAR PASSENGER-CARRYING SEATS. A seat ordinarily and customarily used by one passenger
but does not include folding or collapsible emergency aisle seats. (9) AXLE. A shaft on which
a wheel or wheels run and, for the purposes of this article, two such shafts connected in
tandem and commonly known as a tandem axle shall be considered one axle when not equipped
with dual wheels on either end of either shaft of such tandem axle. (10) TOUR BUS. Any motor
vehicle used for hire for transportation of persons and their personal property on
a charter which originates within or without the boundaries of the State of Alabama, the itinerary
of which is not of an established, repetitively scheduled nature utilizing routes and time
schedules approved by the Public Service Commission. (Acts 1939, No. 664, p. 1050, §1; Code
1940, T. 48, §301(33); Acts 1992, 2nd Ex. Sess., No. 92-710, p. 205, §3.)...
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40-9-37
shall be exempt from Alabama income tax during the taxable year in which the individual is
declared deceased by the Armed Forces. Any income earned by the spouse of a member of the
Armed Forces of the United States who has been killed in action in a United States Department
of Defense designated combat zone shall be exempt from Alabama income tax during the taxable
year in which the individual is declared deceased by the Armed Forces. (c) In any case where
income tax has been paid upon any income exempt pursuant to subsection (b), the tax monies
shall be refunded to the person or personal representative of the person. The refund
shall be made by the Department of Revenue. (d) This section shall have retroactive effect
to January 1, 2011. (e) The provisions of this section shall be liberally construed to accomplish
its purpose and the statute of limitations with respect to refunds of income taxes shall not
apply to taxpayers covered by this section. (Act 2012-486, p. 1399, §§1, 2.)...
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40-9F-31
structural systems, restoration of historic plaster, energy efficiency measures except insulation
in frame walls, repairs or rehabilitation of heating, air conditioning, or ventilation systems,
repairs or rehabilitation of electrical or plumbing systems exclusive of new electrical appliances
and electrical or plumbing fixtures, and architectural, engineering, and land surveying fees.
Qualified rehabilitation expenditures do not include the cost of acquisition of the qualified
structure, the personal labor by the owner, or any cost associated with the rehabilitation
of an outbuilding of the qualified structure, unless the outbuilding is certified by the commission
to contribute to the historical significance of the qualified structure. (9) QUALIFIED STRUCTURE.
Certified historic structures which are certified by the commission as meeting the requirements
contained in Section 47(c)(1)(A)(i) and (ii) of the Internal Revenue Code, as amended, and
to certified historic residential...
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44-1-91
Section 44-1-91 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER. THIS SECTION HAS NOT BEEN
CODIFIED BY THE LEGISLATURE. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. As used in this article,
the following terms shall have the following meanings: (1) CAPITAL OUTLAY PROJECTS or CAPITAL
IMPROVEMENT PURPOSES. The planning, construction, reconstruction, enlargement, improvement,
repair, or renovation of Department of Youth Services facilities; the acquisition or purchase
of facilities for use of the Department of Youth Services; the acquisition or purchase of
land for Department of Youth Services facilities; and the acquisition or purchase of equipment.
(2) DEPARTMENT. The Alabama Department of Youth Services or any other department or agency
of the state that, by law, shall succeed to its functions and responsibilities. (3) FUND.
The Department of Youth Services Capital Improvement Trust Fund. (4) LAND or LANDS. Real property
and any interests therein. (5) STATE. The State of Alabama. (6)...
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44-1-92
Section 44-1-92 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER. THIS SECTION HAS NOT BEEN
CODIFIED BY THE LEGISLATURE. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) There is hereby
created the Department of Youth Services Capital Improvement Trust Fund and the Youth Services
Capital Improvement Trust Fund Income Account as separate funds in the state treasury. Any
unexpended or unencumbered balances in the funds shall not revert at the end of each fiscal
year, but shall remain in the funds and may be carried over into each succeeding fiscal year.
Any income earned on the trust income account shall accrue to the fund. The funds shall be
administered by the State Treasurer, which shall be entitled to a reasonable fee for the administration.
All investments shall be made pursuant to the same authority and restrictions that apply to
the investment of State funds. (b) Funding to the Department of Youth Services Capital Improvement
Trust Fund shall consist of funds resulting from the...
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45-11-245.01
Section 45-11-245.01 Definitions. (a) The following words, terms, and phrases where used in
this part shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) AUTHORIZING RESOLUTION. A resolution adopted by the governing body
of the county pursuant to Section 45-11-245.10 authorizing and confirming the levy of the
taxes authorized by this part. (2) CODE. The Code of Alabama 1975, as amended. (3) COMMISSIONER.
The Commissioner of Revenue of the state. (4) COUNTY. Chilton County in the state. (5) PUBLIC
HOSPITAL CORPORATION. The Chilton County Health Care Authority, or any successor thereto,
or any other public corporation heretofore or hereafter organized for hospital purposes in
the county under any general law heretofore or hereafter enacted by the Legislature. (6) STATE.
The State of Alabama. (7) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state.
(8) STATE SALES TAX. The tax or taxes imposed by the state sales...
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9-15-15
Section 9-15-15 Disposition of revenues from unused lands managed by department; charges for
administration, protection, mapping, etc. Any revenues that shall accrue from the lands so
managed by the Department of Conservation and Natural Resources subject to costs of administration
shall be the property of the department or institution to which the lands belong or in which
the department or institution shall own the beneficial interest. If the land shall be owned
absolutely by the State of Alabama, and shall consist of submerged land, the revenue from
the use of the land, with the exception of offshore oil and gas capital payments and sand
and gravel royalties, shall become a part of the State Lands Fund of the Lands Division of
the Department of Conservation and Natural Resources of the State of Alabama. In all other
cases, however, the reasonable cost of administering, managing, protecting, mapping, surveying,
cruising, or developing any unused lands shall be a charge against the...
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23-2-153
the recording or filing for record of any mortgage, deed, or other instrument evidencing a
conveyance to or the creation of any property interest in the authority or the department,
any agreement or instrument to which the authority or the department is a party, or any mortgage,
deed, or other instrument evidencing a conveyance from the authority or the department to
another party or the creation by the authority or the department of any property interest
in another party. (e) Any tangible personal property that will become a permanent part
of a project constructed by the authority, department, or any concessionaire, or any contractor,
subcontractor, or agent thereof, shall be exempt from taxation and assessment, including sales
or use taxes. However, any concessionaire, or contractor, subcontractor, or agent thereof,
seeking an exemption of county or municipal sales or use taxes for itself or its contractors,
subcontractors, or agents, under the authority granted in this subsection,...
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40-14A-25
Section 40-14A-25 Filing of returns. (a) Every taxpayer shall file a privilege tax return,
which shall include the public record disclosures required by Section 10-2B-16.22, with the
department for every taxable year for which it is subject to the tax levied by this article.
A disregarded entity that is owned by an individual, general partnership, or other entity
not subject to the tax levied by this article shall file a return and pay the tax levied on
it by this article. Except as provided in Section 40-14A-22(f) (4), the return required by
this section is due no later than the corresponding federal income tax return as required
to be filed as provided under federal law. In the case of a taxpayer's initial return, two
and one half months after the taxpayer comes into existence, qualifies or registers to do
business, or commences doing business in Alabama as the case may be. A disregarded entity
that is required to file a return by this section shall file the return not later than the...
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