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40-18-422
Section 40-18-422 (Credit expires after 2025 tax year unless extended.) Tax credit for eligible
employers of apprentices. (a) For tax years beginning on or after January 1, 2017, through
the tax year beginning January 1, 2019, an Alabama income tax credit is allowed for eligible
employers that employ an apprentice for at least seven full months of the prior taxable year.
The credit shall equal up to one thousand dollars ($1,000) for each apprentice employed, not
to exceed five apprentices employed. The Department of Revenue, in consultation with the Workforce
Development Division of the Department of Commerce, shall establish a scale reflecting ranges
of amounts of money an employer has invested in an eligible apprentice and a corresponding
tax credit amount and shall award the tax credit in accordance with this scale following confirmation
from the Workforce Development Division that the apprentice for whom the credit is claimed
is in compliance with all federal and state requirements...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
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40-9-12
Section 40-9-12 The National Foundation's Alabama Field Offices, Y.M.H.A., Seamen's Home of
Mobile, Catholic Maritime Club of Mobile, Inc., Salvation Army, Inc., United Way organizations,
etc. (a) The National Foundation's Alabama Field Offices, all Young Men's Hebrew Associations
(Y.M.H.A.) also known as Jewish Community Centers (J.C.C.), and all real and personal property
of all Young Men's Hebrew Associations (Y.M.H.A.) also known as Jewish Community Centers (J.C.C.),
the Seamen's Home of Mobile, incorporated under Act No. 145, Acts of Alabama 1844-45, the
Girl Scouts of America and the Boy Scouts of America, and any council, troop or other subdivision
thereof now existing or hereafter created and all real and personal property of the Girl Scouts
of America and the Boy Scouts of America, and any council, troop or other subdivision thereof
now existing or hereafter created, the Catholic Maritime Club of Mobile, Inc., the Knights
of Pythias Lodges, the Salvation Army, Inc., the Elks...
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45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores) engaged or continuing within the county in
the business of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character (not including, however, bonds or other evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business
except where a different amount is expressly provided herein. Any person engaging or continuing
in business as a retailer and wholesaler or jobber shall pay the tax required on the gross
proceeds of retail sales of such businesses at the rates specified, when his or her books
are kept so as to show separately the gross proceeds of...
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45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation, not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores, engaged or continuing within Lowndes County
in the business of selling at retail any tangible personal property whatsoever, including
merchandise and commodities of every kind and character, not including, however, bonds or
other evidence of debt or stocks, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly provided herein. Any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of...
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10A-10-1.21
Section 10A-10-1.21 Income tax. (a) A real estate investment trust shall be subject to the
tax imposed by Section 40-18-31, provided, that for purposes of Section 40-18-33, the "net
income" of a real estate investment trust shall mean "real estate investment trust
taxable income" as defined in 26 U.S.C. Section 857 as in effect from time to time. (b)
Solely for purposes of conforming federal law with Alabama law, the "net income"
of a real estate investment trust determined pursuant to subsection (a) shall be further adjusted
as follows: (1) The deduction for intercorporate dividends received under Section 40-18-35(a)
(7), shall not be allowed. (2) The deduction for dividends paid, as defined in 26 U.S.C. Section
561, shall be allowed but (i) shall be computed without regard to that portion of the deduction
which is attributable to the amount equal to the net income from foreclosure property as defined
in 26 U.S.C. Section 857, and (ii) shall be limited by the provisions of Section...
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10A-2A-9.13
Section 10A-2A-9.13 Statement of conversion; effectiveness. (a) After a plan of conversion
is approved: (1) if the converting organization is an organization formed under, or its internal
affairs are governed by, the laws of this state, the converting organization shall file a
statement of conversion in accordance with subsection (c), which statement of conversion must
be signed in accordance with Section 10A-1-4.01 and which must include: (A) the name, type
of organization, and mailing address of the principal office of the converting organization,
and its unique identifying number or other designation as assigned by the Secretary of State,
if any; (B) the date of the filing of the certificate of formation of the converting organization,
if any, and all prior amendments and the filing office or offices, if any, where the certificate
of formation and amendments are filed; (C) a statement that the converting organization has
been converted into the converted organization; (D) the name...
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10A-9A-10.04
Section 10A-9A-10.04 Filings required for conversion; effective date. THIS SECTION WAS AMENDED
BY ACT 2019-94 IN THE 2019 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. THIS IS NOT IN THE
CURRENT CODE SUPPLEMENT. (a) After a plan of conversion is approved: (1) if the converting
organization is an organization formed under, or its internal affairs are governed by, the
laws of this state, the converting organization shall file a statement of conversion in accordance
with subsection (c), which statement of conversion must be signed in accordance with Section
10A-9A-2.03(a) and which must include: (A) the name, type of organization, and mailing address
of the principal office of the converting organization, and its unique identifying number
or other designation as assigned by the Secretary of State, if any, before conversion; (B)
the date of the filing of the certificate of formation of the converting organization, if
any, and all prior amendments and the filing office or offices, if any,...
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11-92C-2
Section 11-92C-2 Definitions. For the purposes of this chapter, the following words have the
following meanings: (1) APPLICANT. A natural person who files a written application with the
governing body of any authorizing subdivision in accordance with Section 11-92C-3. (2) AUTHORITY.
Any local redevelopment authority organized pursuant to this chapter. (3) AUTHORIZING RESOLUTION.
A resolution adopted by the governing body of any authorizing subdivision in accordance with
Section 11-92C-3, which authorizes the incorporation of the authority. (4) AUTHORIZING SUBDIVISION.
Any county or municipality that has adopted an authorizing resolution. (5) BOARD. The board
of directors of an authority. (6) BONDS. Any bonds, notes, certificates, or any other form
of indebtedness representing an obligation to pay money. (7) CONTIGUOUS. Two or more tracts
of land if touching for a continuous distance of not less than 200 feet. The term shall include
tracts of land divided by bodies of water, streets,...
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16-17A-17
Section 16-17A-17 Conveyance of property, etc., to authority; pledge of full faith and credit.
(a) The state, any university, any governmental entity, and any public corporation is hereby
authorized to give, transfer, convey, or sell to any authority or a university affiliate,
with or without consideration: (1) Any of its health care facilities and other properties,
real or personal, and any funds and assets, tangible or intangible, relative to the ownership
or operation of any such health care facilities, including any certificates of need, assurances
of need, or other similar rights appertaining or ancillary thereto, irrespective of whether
they have been exercised. (2) Any taxes, revenues, or funds owned or controlled by it. (3)
Nothing in this chapter shall be construed as allowing an authority or university affiliate
to be exempt from compliance with all applicable laws and regulations of the State Certificate
of Need program and the Alabama State Health Planning and Development...
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