40-9-37
shall be exempt from Alabama income tax during the taxable year in which the individual is declared deceased by the Armed Forces. Any income earned by the spouse of a member of the Armed Forces of the United States who has been killed in action in a United States Department of Defense designated combat zone shall be exempt from Alabama income tax during the taxable year in which the individual is declared deceased by the Armed Forces. (c) In any case where income tax has been paid upon any income exempt pursuant to subsection (b), the tax monies shall be refunded to the person or personal representative of the person. The refund shall be made by the Department of Revenue. (d) This section shall have retroactive effect to January 1, 2011. (e) The provisions of this section shall be liberally construed to accomplish its purpose and the statute of limitations with respect to refunds of income taxes shall not apply to taxpayers covered by this section. (Act 2012-486, p. 1399, §§1, 2.)...
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31-12A-4
Section 31-12A-4 Extension of licensing for military service members. (a) Notwithstanding any other statute to the contrary, except as provided in subsection (c), any member of the Armed Forces of the United States shall be left in good standing until, at a minimum, December 31, of the first year following the end of his or her deployment, by the administrative or licensing body with which he or she is licensed or certified, while deployed, if at the time of deployment, the member was in good standing with the branch of the armed services and with the administrative licensing body. (b) While a licensee or certificate holder is deployed as a member of the Armed Forces of the United States, the license or certificate referenced in subsection (a) shall be renewed without: (1) The payment of dues or fees; (2) Obtaining continuing education credits when: a. Circumstances associated with military duty prevent obtaining training and a waiver request has been submitted to the appropriate...
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31-2-1
Section 31-2-1 Definitions. The following definitions shall be used in construing, interpreting, enforcing and applying the provisions of this chapter or any provision of any other act affecting the militia, the Military Department or any parts thereof: (1) ARMED FORCES OF THE STATE OF ALABAMA. The National Guard to include army and air, the Alabama State Guard, and the Naval Militia. (2) NATIONAL DEFENSE ACT. Title 32, United States Code, and amendments thereto, and that body of laws enacted by Congress relating to the reserve components of the Armed Forces of the United States and amendments thereto, heretofore or which may hereafter be enacted. (3) REGULATIONS OF THE DEPARTMENT OF DEFENSE. All regulations or directives issued by the Secretary of Defense or by the appropriate secretary of a service in the Department of Defense, including the Chief of the National Guard Bureau. (4) UNIFORM CODE OF MILITARY JUSTICE. Chapter 47, Title 10, United States Code, and all amendments...
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31-2A-76b
Section 31-2A-76b (Article 76b.) Lack of mental capacity or mental responsibility. The determination of lack of mental capacity or mental responsibility shall be determined pursuant to Alabama state law as well as rules of the Department of Defense of the United States and the laws of the United States governing the Armed Forces of the United States as required under Section 272 of the Official Recompilation of the Constitution of Alabama of 1901, as amended. (Act 2012-334, p. 790, §1.)...
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40-18-320.01
Section 40-18-320.01 Definitions. As used in this article, the following terms have the following meanings: (1) COMBAT VETERAN. A member of the Armed Forces of the United States who served in a United States Department of Defense designated combat zone and was a resident of the State of Alabama at the time of his or her service. (2) RECENTLY DEPLOYED UNEMPLOYED VETERAN. An individual who meets the criteria for an unemployed veteran except that he or she must have received an honorable or general discharge from active, federal military service within the two-year period preceding the date of hire. (3) UNEMPLOYED VETERAN. An individual who is all of the following: a. Was a resident of Alabama at the time of entry into military service or was mobilized to active, federal military service while a member of the Alabama National Guard or other reserve unit located in Alabama, regardless of the resident's home of record. b. Received an honorable or general discharge from active, federal...
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40-18-320.1
Section 40-18-320.1 Definitions. As used in this article, the following terms have the following meanings: (1) COMBAT VETERAN. A member of the Armed Forces of the United States who served in a United States Department of Defense designated combat zone and was a resident of the State of Alabama at the time of his or her service. (2) RECENTLY DEPLOYED UNEMPLOYED VETERAN. An individual who meets the criteria for an unemployed veteran except that he or she must have received an honorable or general discharge from active, federal military service within the two-year period preceding the date of hire. (3) UNEMPLOYED VETERAN. An individual who is all of the following: a. Was a resident of Alabama at the time of entry into military service or was mobilized to active, federal military service while a member of the Alabama National Guard or other reserve unit located in Alabama, regardless of the resident's home of record. b. Received an honorable or general discharge from active, federal...
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31-5-7
Section 31-5-7 State Service Commissioner - Duties generally; compensation. (a) The State Service Commissioner shall submit to the State Board of Veterans' Affairs for its approval an annual budget of all funds appropriated by the Legislature to the department for the specific purposes for which they are appropriated, and also a budget of any federal funds which may be allotted to the state by the federal government for the purposes of the department according to the regulations of the federal authorities. He shall publish annually a full report of the operations and administration of the department, together with recommendations and suggestions, and submit such report to the state board. (b) It shall be the duty of the state commissioner to: (1) Prepare detailed plans for, and fully develop, a comprehensive statewide veterans' assistance program. (2) Cooperate with all other heads of the state departments in coordinating the plans and programs of state agencies which may properly be...
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34-13-11
than one surviving grandparent, a majority of the surviving grandparents. Less than a majority of the surviving grandparents may be vested with the rights and duties of this section if reasonable efforts have been made to notify all surviving grandparents of the instructions and a majority of the surviving grandparents are not aware of any opposition to the instructions. (9) The guardian of the decedent at the time of the death of the decedent, if a guardian had been appointed. (10) The personal representative of the estate of the decedent. (11) The person in the classes of the next degree of kinship, in descending order, under the laws of descent and distribution to inherit the estate of the decedent. If there is more than one person of the same degree, any person of that degree may exercise the right of disposition. (12) The public officer, administrator, or employee responsible for arranging the final disposition of the remains of the decedent if the disposition of the remains...
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31-6-4
Section 31-6-4 Educational benefits for children of deceased or disabled veterans or prisoners of war. (a) Any child whose father or mother: (1) Was killed or died in line of duty or is listed as missing in action or is/was a prisoner of war or whose death or permanent total disabilities were service-connected while serving as a member of the armed forces; or (2) Died from a disability incurred from military service, as established by the State Department of Veterans' Affairs, after having been discharged under conditions other than dishonorable and after having served at least 90 days consecutively in the armed forces prior to and/or subsequent to the date on which such disability occurred, or who was honorably discharged by reason of wartime, service-connected disability after serving less than 90 days; or (3) Has been assigned 100 percent permanent or total disability rated by the United States Veterans' Administration, or was discharged or retired from the armed forces with a 40...
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40-12-244
Section 40-12-244 License tags and registration fees - Exemption for members of armed forces, etc. There shall be exempt from the operation of the privilege or license tax and registration fee now or hereinafter to be levied on automobiles and motor vehicles by the State of Alabama one passenger vehicle owned by any of the following: (1)a. An active member of the Alabama National Guard or the Alabama State Guard, when organized in lieu of the National Guard or for any service-connected disabled veteran. The exemption for any service-connected disabled veteran extends only to the service-connected disabled veterans' license plate. The exemption for active members of the Alabama National Guard or Alabama State Guard, when organized in lieu of the National Guard, shall be claimed upon presentation of proper identification on forms prescribed by the Adjutant General. Active members of the National Guard may obtain additional license plates for other passenger vehicles which they own by...
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