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40-25-70
Section 40-25-70 Refund of tobacco taxes. (a) For the purpose of this article, the following
terms shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama
Department of Revenue. (2) FEDERALLY RECOGNIZED INDIAN TRIBE. A tribe that is acknowledged
by the U.S. Department of Interior, Bureau of Indian Affairs as being an Indian Nation or
Tribe. (3) OTHER TOBACCO PRODUCTS. Smoking tobacco, cigars, stogies, cheroots, chewing tobacco,
snuff, and other products taxable under this chapter excluding cigarettes. (4) RESERVATION.
a. All land within the limits of any Indian reservation under the jurisdiction of the United
States Government, notwithstanding the issuance of any patent, and, including rights-of-way
running through the reservation; b. all dependent Indian communities within the borders of
the United States whether within the original or subsequently acquired territory thereof,
and whether within or without the limits of a state; and c. all Indian...
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40-26B-1
Section 40-26B-1 Definitions. The following words, terms and phrases, when used in this article
shall have the meanings ascribed to them in this section, except where the context clearly
indicates a different meaning: (1) DEPARTMENT. The Department of Revenue of the State of Alabama.
(2) FISCAL YEAR. An accounting period of 12 months beginning on the first day of the first
month of the state fiscal year. (3) MEDICAID PROGRAM. The medical assistance program as established
in Title XIX of the Social Security Act and as administered in the State of Alabama by the
Alabama Medicaid Agency pursuant to executive order and Title 560 of the Alabama Administrative
Code. (4) PHARMACEUTICAL PROVIDER. A provider of drugs, medicines, chemicals and poisons which,
pursuant to a valid prescription, are offered for sale, compounded or dispensed to citizens
of Alabama. This term shall include all places whose title may imply the sale, offering for
sale, compounding or dispensing, of drugs, medicines,...
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40-26B-20
Section 40-26B-20 Definitions. The following words, terms, and phrases shall have the following
meanings: (1) BED. Any bed that is licensed by the Alabama Department of Health and its successor
agency to provide nursing home care which is in a nursing facility. (2) DEPARTMENT. The Department
of Revenue of the State of Alabama. (3) FISCAL YEAR. An accounting period of 12 months beginning
on the first day of the first month of the state fiscal year. (4) MEDICAID PROGRAM. The medical
assistance program as established in Title XIX of the Social Security Act and as administered
in the State of Alabama by the Alabama Medicaid Agency pursuant to executive order and Title
560 of the Alabama Administrative Code. (5) NURSING FACILITY. An institution which is licensed
under the laws of the State of Alabama as a skilled nursing facility or an intermediate nursing
facility. Nursing facility shall not include any facility owned or operated by, or operating
under an exclusive contract with, the State...
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40-9F-31
Section 40-9F-31 Definitions. As used in this article, the following terms shall have the following
meanings: (1) CERTIFIED HISTORIC STRUCTURE. A property located in Alabama which is at least
sixty years old, unless the structure is an historic structure located within the boundaries
of a National Monument or Park as declared by the United States Congress or the President
of the United States, in which case the federal age provisions shall apply, and is certified
by the Alabama Historical Commission as being individually listed in the National Register
of Historic Places, eligible for listing in the National Register of Historic Places, or certified
by the commission as contributing to the historic significance of a Registered Historic District.
(2) CERTIFIED REHABILITATION. Repairs or alterations to a certified historic structure that
is certified by the commission as meeting the U.S. Secretary of the Interior's Standards for
Rehabilitation which meet the requirements contained in...
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41-4-116
Section 41-4-116 Taxation on sales and leases of tangible personal property to state agency.
(a) For the purpose of this division, the following terms shall have the respective meanings
ascribed by this section: (1) AFFILIATE. A related party as defined in subsection (b) of Section
40-23-190 as that provision exists on January 1, 2004. (2) STATE DEPARTMENT or AGENCY. Every
state office, department, division, bureau, board, or commission of the State of Alabama.
(b) A state department or agency may not contract for the purchase or lease of tangible personal
property from a vendor, contractor, or an affiliate of a vendor or contractor, unless that
vendor, contractor, and all of its affiliates that make sales for delivery into Alabama or
leases for use in Alabama are properly registered, collecting, and remitting Alabama, state,
and local sales, use, and lease tax, as provided for by Chapter 12, Article 4, and Chapter
23, Articles 1 and 2 of Title 40 or by any local act or ordinance. (c)...
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45-40-140.05
Section 45-40-140.05 Collection and disposition of funds. The tax herein imposed shall be due
and payable to the State Department of Revenue, and, when collected, shall be paid by the
Lawrence County Tax Collector to the Treasury of Lawrence County. All monies collected in
accordance with this part shall be spent in participating in the Alabama Forestry Commission's
forest fire protection program in Lawrence County. (Act 81-846, p. 1522, ยง6.)...
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11-51-90.1
Section 11-51-90.1 Definitions. As used in this article, the following terms shall have the
following meanings: (1) BUSINESS. Any commercial or industrial activity or any enterprise,
trade, profession, occupation, or livelihood, including the lease or rental of residential
or nonresidential real estate, whether or not carried on for gain or profit, and whether or
not engaged in as a principal or as an independent contractor, which is engaged in, or caused
to be engaged in, within a municipality. (2) BUSINESS LICENSE. An annual license issued by
a taxing jurisdiction for the privilege of doing any kind of business, trade, profession,
or any other activity in that jurisdiction, by whatever name called, which document is required
to be conspicuously posted or displayed except to the extent the taxpayer's business license
tax or other financial information is listed thereon or unless the municipality affirmatively
elects not to so require. However, municipal occupational licenses,...
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16-16A-7
Section 16-16A-7 Additional findings; bonds authorized; procedures. (a) The Legislature finds
that the number of students attending the several school systems located in those areas of
North Alabama that will be directly impacted by the 2005 BRAC and Subsequent BRAC Actions
will collectively increase by an estimated 9,000 students. As a result, there will be a need
for the construction of additional school facilities as well as the renovation of existing
school facilities. The Legislature also finds that the 2005 BRAC and Subsequent BRAC Actions
will have a positive impact on future receipts to the Education Trust Fund, as the significant
population growth in North Alabama will increase sales, income, and other tax collections.
Thus, it is an efficient use of state funds to allow such revenue growth to help pay for capital
improvement costs associated with BRAC-related school construction. (b) The Alabama Public
School and College Authority is hereby authorized to sell and issue its...
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16-6D-9
Section 16-6D-9 Tax credit claims; administrative accountability; verification of requirements;
rules and procedures. (a)(1) An individual taxpayer who files a state income tax return and
is not claimed as a dependent of another taxpayer, a taxpayer subject to the corporate income
tax levied by Chapter 18 of Title 40, an Alabama S corporation as defined in Section 40-18-160,
or a Subchapter K entity as defined in Section 40-18-1 may claim a credit for a contribution
made to a scholarship granting organization. If the credit is claimed by an Alabama S corporation
or Subchapter K entity, the credit shall pass through to and may be claimed by any taxpayer
eligible to claim a credit under this subdivision who is a shareholder, partner, or member
thereof, based on the taxpayer's pro rata or distributive share, respectively, of the credit.
(2) The tax credit may be claimed by an individual taxpayer or a married couple filing jointly
in an amount equal to 100 percent of the total...
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32-6-67
Section 32-6-67 Legislative oversight committee. (a) There is created a legislative committee
to oversee the implementation and administration of this Article 2, except Subdivision 1 of
Division 1. The committee shall be composed of three members of the House of Representatives
and a county license plate issuing official, who shall be appointed by and serve at the pleasure
of the Speaker of the House, and three members of the Senate and a county license plate issuing
official, who shall be appointed by and serve at the pleasure of the Presiding Officer of
the Senate. The committee shall also be composed of the Secretary of the Alabama State Law
Enforcement Agency or his or her designee, a probate judge who is a licensing plate official
appointed by the President of the Probate Judges Association, and a county licensing plate
official who shall be appointed by the Alabama Association of Tax Administrators. The Department
of Revenue shall designate a representative, the Department of...
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