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25-5-77
Section 25-5-77 Expenses of medical and surgical treatment, vocational rehabilitation,
medicine, etc.; medical examinations; review by ombudsman of medical services. (a) In addition
to the compensation provided in this article and Article 4 of this chapter, the employer,
where applicable, shall pay the actual cost of the repair, refitting, or replacement of artificial
members damaged as the result of an accident arising out of and in the course of employment,
and the employer, except as otherwise provided in this amendatory act, shall pay an amount
not to exceed the prevailing rate or maximum schedule of fees as established herein of reasonably
necessary medical and surgical treatment and attention, physical rehabilitation, medicine,
medical and surgical supplies, crutches, artificial members, and other apparatus as the result
of an accident arising out of and in the course of the employment, as may be obtained by the
injured employee or, in case of death, obtained during the period...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-5-77.htm - 13K - Match Info - Similar pages
27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus
Lines Insurance Multi-State Compliance Compact Act is enacted into law and entered into with
all jurisdictions mutually adopting the compact in the form substantially as follows: PREAMBLE
WHEREAS, with regard to Non-Admitted Insurance policies with risk exposures located in multiple
states, the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted
and Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection
Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject
to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any
law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted
Insurance sold to, solicited by, or negotiated with an insured whose Home State is another
State shall be preempted with respect to such application;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-61-1.htm - 62K - Match Info - Similar pages
16-60-351
Section 16-60-351 Credit for qualifying education expenses. (a)(1) For tax years commencing
January 1, 2015, and thereafter, a taxpayer who files a state income tax return and is not
a dependent of another taxpayer may claim a tax credit for a contribution made to the Department
of Postsecondary Education for qualifying educational expenses directly associated with the
Career-Technical Dual Enrollment Program as defined by State Board of Education policy. (2)
The tax credit may be claimed by the taxpayer in an amount equal to 50 percent of the total
contribution or contributions made to the Department of Postsecondary Education during the
taxable year for which the credit is claimed, but such credit is not to exceed an amount greater
than 50 percent of the taxpayer's total Alabama income tax liability, and in no case more
than five hundred thousand dollars ($500,000) for any given tax year. (3) The cumulative amount
of tax credits issued pursuant this article shall not exceed five...
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40-29-71
Section 40-29-71 Automatic refund. Where the Department of Revenue determines that a
taxpayer is entitled to a refund, the Department of Revenue shall automatically refund to
that taxpayer the amount of any excess tax so paid to the State of Alabama; provided, however,
that the statute of limitations provisions of the applicable tax law shall apply. (Acts 1983,
4th Ex. Sess., No. 83-891, p. 128, ยง22.)...
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40-7-55
Section 40-7-55 Short form tax return; itemized listings. (a) Prior to October 1, 2014,
the Department of Revenue shall design a non-itemized business personal property tax return
short form "short form tax return" which, at the taxpayer's option, may be utilized
for reporting total taxable tangible business personal property assets with original acquisition
costs equal to or less than ten thousand dollars ($10,000) under the provisions of this article
and any rules promulgated by the department related thereto. Any taxpaying entity utilizing
the short form return agrees to a business personal property tax liability for that applicable
tax year that is based upon taxable tangible business personal property assets valued at ten
thousand dollars ($10,000), and that the submission of such short form return by the taxpayer
is a declaration to the county assessing official or other applicable agency that the property
is to be valued at ten thousand dollars ($10,000) for all taxable tangible...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-55.htm - 4K - Match Info - Similar pages
40-18-444
Section 40-18-444 (Effective for tax returns due on or after January 1, 2018) Duties
of the department. (a) For taxable years beginning on or after January 1, 2018, the department,
by rule, shall require any income tax return preparer, as defined in this article, to include
his or her PTIN on any tax return prepared by the income tax return preparer and filed under
this chapter, or any claim for refund of tax imposed by this chapter. (b) The department shall
develop and by rule implement a program using the PTIN as an oversight mechanism to assess
returns, to identify high error rates, patterns of suspected fraud, and unsubstantiated basis
for tax positions by income tax return preparers. (c) The department, by rule, shall establish
formal and regular communication protocols with the Commissioner of the Internal Revenue Service
to share and exchange PTIN information on income tax return preparers who are suspected of
fraud, disciplined, or barred from filing tax returns with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-444.htm - 1K - Match Info - Similar pages
40-18-442
Section 40-18-442 (Effective for tax returns due on or after January 1, 2018) Definitions.
When used in this article, the following terms shall have the following meanings: (1) DEPARTMENT.
The Alabama Department of Revenue. (2) INCOME TAX RETURN PREPARER. (a) A person who prepares
for compensation, or who employs one or more persons to prepare for compensation, any income
tax return or claim for refund, required to be filed pursuant to this chapter. The preparation
of a substantial portion of a return or claim for refund shall be treated as the preparation
of that return or claim for refund. (b) A person is not an income tax preparer if all he or
she solely performs the following duties: 1. furnishes typing, reproducing, or other mechanical
assistance; 2. prepares returns or claims for refunds for the employer by whom he or she is
regularly and continuously employed, or for an affiliate of that employer, including a subchapter
K entity for which he or she prepares a return; 3. prepares...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-442.htm - 2K - Match Info - Similar pages
40-21-17
Section 40-21-17 Determination of value; assessment of property; penalizing delinquent
taxpayer; apportionment of assessed value; report to tax assessor. The department shall proceed
forthwith to examine the returns made by all persons, firms, and corporations required by
law to make the same and also such information as the department may have obtained in addition
thereto, shall determine the valuation of the different items of property required to be returned
to it and shall assess such property for taxation at 30 percent of its reasonable value; and,
in case no return has been made by or on behalf of such person, firm, or corporation on or
before March 1 in each year, the department may add to the assessment which it makes against
such person, firm, or corporation a penalty not exceeding 10 percent of the assessment as
made therefor. The assessment herein required to be made shall be completed on or before July
1, or as soon thereafter as practicable, and reported to the tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-17.htm - 2K - Match Info - Similar pages
40-18-79
Section 40-18-79 Overpayment of tax. Where there has been an overpayment of any tax
imposed under Section 40-18-71 or 40-18-80, the amount of such overpayment, if a petition
for refund is timely filed or the department otherwise allows an automatic refund within that
period, may be credited against any income tax or installment thereof then due from the taxpayer,
and any balance shall be refunded to the taxpayer or if the taxpayer's bank or other financial
institution, pursuant to the State Financial External Lead Program or any other similar program
selected by the department, certifies a petition for reimbursement that it has credited the
taxpayer's account in the amount of the refund due the taxpayer because the taxpayer's refund
was erroneously reversed by the department, then the balance shall be paid to the bank or
other financial institution as reimbursement. Any costs or reimbursement incurred shall be
paid from the same funds to which income tax revenues are deposited. (Acts...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-79.htm - 1K - Match Info - Similar pages
45-37-243.08
Section 45-37-243.08 Appeals from assessments. Whenever any taxpayer who has duly appeared
and protested a final assessment made by the judge of probate, license commissioner, director
of county department of revenue, or other public officer performing like duties in such counties
is dissatisfied with the assessment finally made, he or she may appeal from the final assessment
to the circuit court of the county, sitting in equity, by filing notice of appeal with the
judge of probate, license commissioner, director of county department of revenue, or other
public officer performing like duties in such counties and with the register of the court
within 30 days from the date of the final assessment, and in addition thereto by giving bond
conditioned to pay all costs, such bond to be filed with and approved by the register of the
court. All provisions of Section 40-2A-7, as presently drawn or as hereafter amended,
pertaining to payment of an assessment unless a supersedeas bond shall be...
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