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40-9G-2
Section 40-9G-2 Incentives for qualifying projects; filings; audits; promulgation of
regulations. (a) For any qualifying project, an abatement may be allowed for ad valorem taxes
and construction related transaction taxes. (1) The abatement of construction related transaction
taxes shall be subject to and shall follow the procedures, provisions, limitations, and definitions
of Chapter 9B, except that capitalized repairs, rebuilds, maintenance and replacement equipment
shall qualify for abatements. (2) The abatement of ad valorem taxes shall be subject to and
shall follow the procedures, provisions, limitations, and definitions of Chapter 9B, except
as follows: a. The amount of the ad valorem tax abatement shall be equal to the ad valorem
taxes owed, minus the ad valorem taxes owed from the tax year immediately before the qualifying
project was placed in service; b. As to any ad valorem tax abatement, capitalized repairs,
rebuilds, maintenance and replacement equipment shall qualify for...
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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may,
upon request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of
Section 40-12-4, or any general, special, or local act of the Legislature, shall parallel
the corresponding state tax levy, except for the rate of tax, and shall be subject to all
definitions, exceptions, exemptions, proceedings, requirements, provisions, rules, regulations,...
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16-6D-8
Section 16-6D-8 Tax credits; Failing Schools Income Tax Credit Account. (a) To provide
educational flexibility and state accountability for students in failing schools: (1) For
tax years beginning on and after January 1, 2013, an Alabama income tax credit is made available
to the parent of a student enrolled in or assigned to attend a failing school to help offset
the cost of transferring the student to a nonfailing public school or nonpublic school of
the parent's choice. The income tax credit shall be an amount equal to 80 percent of the average
annual state cost of attendance for a public K-12 student during the applicable tax year or
the actual cost of attending a nonfailing public school or nonpublic school, whichever is
less. The actual cost of attending a nonfailing public school or nonpublic school shall be
calculated by adding together any tuition amounts or mandatory fees charged by the school
to the student as a condition of enrolling or of maintaining enrollment in the...
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40-29-23
Section 40-29-23 Levy and distraint. (a) Authority of commissioner or delegate. If any
person liable to pay any final assessment of tax neglects or refuses to pay the same or fails
to appeal such final assessment within 30 days, it shall be lawful for the commissioner to
collect such tax (and such further sum as shall be sufficient to cover the expenses of the
levy) as herein provided or as otherwise provided by law. The commissioner may levy upon all
property and rights for property belonging to such person or on which there is a lien as provided
in this chapter for the payment of such tax. If the Commissioner of Revenue or his delegate
makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate
payment of such tax may be made and, upon failure or refusal to pay such tax, collection thereof
by levy shall be lawful without regard to the 30-day period provided in this chapter. (b)
Seizure and sale of property. The term "levy" as used in this chapter...
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40-23-6
Section 40-23-6 License required to engage in business; one-time surety bond. (a) If
any person shall engage in or continue in any business for which a privilege tax is imposed
by Section 40-23-2 as a condition precedent to engaging or continuing in such business,
the person shall apply for and obtain from the Department of Revenue a license to engage in
and to conduct such business for the current tax year upon the condition that the person shall
pay the taxes accruing to the State of Alabama under the provisions of this division; provided,
that no license shall be issued under the provisions of this division to any person who has
not complied with the provisions of this division, and no provision of this division shall
be construed as relieving any person from the payment of any license or privilege tax now
or hereafter imposed by law. (b)(1) Any person applying for an initial license or the renewal
of an expired or cancelled license on or after January 1, 2020, who is in 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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11-47-172
Section 11-47-172 Procedure for condemnation and appeal; asssessment of value, etc.
(a) Whenever the proprietor or proprietors or any of them of any of the lands necessary for
any of the purposes provided in Section 11-47-171 or necessary for opening new streets
or widening old streets and the mayor or other chief executive officer cannot agree on a price
of said lands or cannot agree as to the amount to be paid for changing the grade of any street,
sidewalk, or public place and whenever the proprietor or proprietors thereof shall be an infant,
non compos mentis, a nonresident, or unknown, then the mayor or other chief executive officer
shall apply to the clerk of the circuit court of the county for a writ of ad quod damnum to
be directed to the sheriff of the county, commanding him to summon three freeholders of the
county to appear before the sheriff on a day named, not less than two days from the date of
the writ, and to proceed under his direction to assess a value of the lands of...
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27-42-8
Section 27-42-8 Powers and duties. (a) The association shall: (1)a. Be obligated to
pay covered claims existing prior to the order of liquidation arising within 30 days after
the order of liquidation, or before the policy expiration date if less than 30 days after
the order of liquidation, or before the insured replaces the policy or causes its cancellation,
if he or she does so within 30 days of the order of liquidation. The obligation shall be satisfied
by paying to the claimant an amount as follows: 1. The full amount of a covered claim for
benefits under workers' compensation insurance coverage. 2. An amount not exceeding ten thousand
dollars ($10,000) per policy for a covered claim for the return of unearned premium. 3. An
amount not exceeding three hundred thousand dollars ($300,000) or the policy limits, whichever
is less, per claim for all covered claims. For purposes of this limitation, all claims of
any kind whatsoever arising out of, or related to, bodily injury or death to...
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40-7-25
Section 40-7-25 Estimation of fair market value; assessment list; notice; objections.
Except as otherwise provided by law, the assessing official shall, from information entered
on the tax return list and from all other information known to him or her, or which he or
she may procure, proceed to ascertain what, in his or her best judgment, is a fair and reasonable
market value of each item of property returned by or listed to any taxpayer; provided, that
the assessed value of any real estate or improvements as fixed for taxation for the year next
preceding the then current tax year shall be prima facie the basis of the value of the property
for assessment for the current tax year, and the property shall not be assessed for taxation
at a less valuation unless, upon evidence submitted to the county board of equalization, as
provided for herein, it is found that the assessed valuation of the property reviewed should
be reduced. The assessing official shall in separate columns enter on the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-25.htm - 3K - Match Info - Similar pages
25-5-8
Section 25-5-8 Employers' options to secure payment of compensation. (a) Option to insure
risks. An employer subject to this chapter may secure the payment of compensation under this
chapter by insuring and keeping insured his or her liability in some insurance corporation,
association, organization, insurance association, corporation, or association formed of employers
and workers or formed by a group of employers to insure the risks under this chapter, operating
by mutual assessment or other plans or otherwise. Notwithstanding the foregoing, the insurance
association, organization, or corporation shall have first had its contract and plan of business
approved in writing by the Commissioner of the Department of Insurance of Alabama and have
been authorized by the Department of Insurance to transact the business of workers' compensation
insurance in this state and under the plan. Notwithstanding any other provision of the law
to the contrary, the obligations of employers under law for...
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