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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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16-6F-10
Section 16-6F-10 Reporting of enrollment, attendance, etc.; funding. (a) Enrollment. Students
enrolled in and attending public charter schools shall be included in all enrollment and attendance
counts of students of the local school system in which the students reside. The public charter
school shall report all such data to the local school systems of residence in a timely manner.
Each local school system shall report such enrollment, attendance, and other counts of students
to the department in the manner required by the department. (b) Operational funding. (1) The
following provisions govern operational funding: a. In their initial year, and in subsequent
years to accommodate growth as articulated in their application, funding for public charter
schools shall be provided from the Education Trust Fund in the Foundation Program appropriation
for current units. Subsequent year funding for public charter schools shall be based on the
Foundation Program allocation and other public school...
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23-1-181
Section 23-1-181 Appropriations and pledges of revenue for payment of principal and interest
on bonds; sinking fund. (a) Where used in this section the following words and terms shall
be given the following respective meanings: (1) BONDS. Such term, without qualifying words
or phrases, means bonds of the corporation issued under this article. (2) CODE. The Code of
Alabama, 1975. (3) CORPORATION. Alabama Highway Finance Corporation, a public corporation
and instrumentality of the State of Alabama that was organized and is existing under this
article. (4) GASOLINE TAX APPROPRIATION STATUTE. Section 40-17-359. (5) HIGHWAY GASOLINE TAX.
a. The excise tax levied in subdivision (1) of subsection (a) of Section 40-17-325, exclusive
of those portions of the tax in respect of aviation fuel and marine gasoline, as those terms
are used in the section; and b. The excise tax levied by Article 3 of Chapter 17 of Title
40, exclusive of that portion of the tax in respect of diesel fuel. (6) NET...
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40-3-7
Section 40-3-7 Term of service and schedule of compensation of members. The annual term of
service and compensation of members of the several county boards of equalization shall be
on a basis of total assessed value of all taxable property, using the year 1955 as the basis,
to be determined as follows: (1) In those counties in which the total assessed value of all
taxable property exceeds $600,000,000 according to the tax assessor's abstract of assessments
for the year, except in a county subject to subdivision (2), the members of the county boards
of equalization shall serve on a full-time basis, and each associate member shall be paid
at the rate of $19,425 per annum, and the chair shall be paid at the rate of $21,090 per annum,
payable in monthly installments. (2)a. This subdivision shall apply to any county of this
state which has a population of 600,000 or more according to the last or any subsequent federal
census and in which the total assessed value of all taxable property...
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45-11-240.20
Section 45-11-240.20 Creation; offices, supplies, personnel; powers and duties. (a) There is
hereby created within the tax collector's office of Chilton County a license division. The
county commission shall furnish suitable quarters and provide the necessary forms, books,
stationery, records, equipment, and supplies, except such stationery forms and supplies as
are furnished pursuant to law by the State Department of Finance or the state Comptroller.
The county commission shall insure the tax collector has sufficient help and shall provide
such clerks and other assistants for the tax collector as shall be necessary from time to
time for the proper and efficient performance of the duties of his or her office. The tax
collector shall have authority to employ such clerks, and other assistants, and to fix their
compensation; however, the number and compensation of such clerks and other assistants shall
be subject to the approval of the county commission. The compensation of the clerks and...
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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...
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40-8-1
Section 40-8-1 Classification of property; assessment rate. (a) On and after October 1, 1978,
with respect to ad valorem taxes levied by the state, and, unless otherwise provided, with
respect to ad valorem taxes levied by a county, municipality, or other taxing authority other
than the state, all taxable property shall be divided into the following classes and no other
and shall be assessed for ad valorem tax purposes at the following ratios of assessed value
to the fair and reasonable market value of such property, or, as may be provided by law, to
the current use value of such property: CLASS I. All property of utilities used in the business
of such utilities, 30 percent. CLASS II. All property not otherwise classified, 20 percent.
CLASS III. All agricultural, forest, and residential property, and historic buildings and
sites, 10 percent. CLASS IV. All private passenger automobiles and motor trucks of the type
commonly known as "pickups" or "pickup trucks" owned and operated by an...
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41-23-24
Section 41-23-24 Tax incentives; adoption of rules to implement tax credits and incentives;
maximum tax credit per new permanent employee; application of tax credits; tax credits are
in addition to exemptions and credits under Chapter 18 of Title 40; no credits for taxes to
other states. (a) Any provisions of Title 40, Chapter 18, notwithstanding, and specifically
any provisions of Sections 40-18-22, 40-18-35, 40-18-35.1, 40-18-37 and 40-18-38, to the contrary
notwithstanding, the following tax incentives may be available to any business, industry or
manufacturer who complies with the provisions of this article: (1) INCOME TAX CREDIT. There
may be a five-year credit of varying proportions of taxes due from zone operations: first
year, 80 percent; second year, 60 percent; third year, 40 percent; fourth and fifth years,
20 percent. This credit is available for corporations, partnerships, and proprietorships provided
that 30 percent of the new permanent employees were formerly unemployed...
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41-6-76
Section 41-6-76 Collection of fees for services rendered by department; Archives Services Fund.
(a) The department may collect fees for certain services rendered by the department, including,
but not limited to the following: (1) SEARCH AND HANDLING FEES. These fees shall include,
but not limited to, fees for conducting research for requests from outside the state and for
handling all requests for reproducing special format materials. (2) RECORDS CENTER AND MICROGRAPHICS
STORAGE AND SERVICE FEES. These fees shall be collected from government agencies for storage,
retrieval, and reproduction of nonpermanent records in the records center and for the security
storage of microfilm. One year's notice shall be given to any agency prior to implementation
of a storage fee. (b) Fees for services shall be set by the board upon recommendation by the
director and may be amended as required. Fees shall be based upon actual cost to the department
for providing the services. (c) There is created in...
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45-17-140
Section 45-17-140 Fire protection service fee. (a) The provisions of this section shall apply
only to those portions of Colbert County located outside the corporate boundaries of the Cities
of Tuscumbia, Sheffield, and Muscle Shoals. (b) The Legislature hereby declares that volunteer
fire departments that receive funds pursuant to this section are organizations which are public
in nature, as they protect the health, safety, and welfare of the citizens of the county.
(c)(1) There is hereby levied on the owner of each dwelling and on the owner of each building
or commercial building or facility located in those portions of Colbert County located outside
the corporate boundaries of the Cities of Tuscumbia, Sheffield, and Muscle Shoals a fire protection
service fee of fifty dollars ($50) per year. (2) For the purposes of this section a dwelling
shall be defined as any building, structure, or other improvement to real property used or
expected to be used as a dwelling or residence for one...
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