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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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17-16-40
Section 17-16-40 Grounds of contest. The election of any person declared elected to the office
of Governor, Secretary of State, Auditor, Treasurer, Attorney General, Commissioner of Agriculture
and Industries, Public Service Commissioner, senator or representative in the Legislature,
justices of the Supreme Court, judges of the courts of appeals, judge of the circuit court
or district court, or any office which is filled by the vote of a single county, or to the
office of constable may be contested by any person who was at the time of either of the elections
a qualified elector for any of the following causes: (1) Malconduct, fraud, or corruption
on the part of any inspector, clerk, returning officer, canvassing board, or other person.
(2) When the person whose election to office is contested was not eligible thereto at the
time of such election. (3) On account of illegal votes. (4) On account of the rejection of
legal votes. (5) Offers to bribe, bribery, intimidation, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/17-16-40.htm - 1K - Match Info - Similar pages
32-6-49.40
Section 32-6-49.40 (Effective February 7, 2020) Intrastate Class A commercial driver license
for applicants 18 to 21 years of age. (a) The Legislature finds that current economic conditions
are such that the number of individuals willing and qualified to operate commercial vehicles
is insufficient in relation to the volume of freight available, and that it will be advantageous,
consistent with Commercial Driver License safety rules, for this state to issue Class A commercial
driver licenses to persons who have reached the age of 18 years and have not yet reached the
age of 21 years and who otherwise meet the requirements imposed by state and federal law to
obtain a commercial driver license for use only in intrastate commerce. (b)(1) Notwithstanding
any provision of law to the contrary, the Alabama State Law Enforcement Agency shall issue
Class A commercial driver licenses to persons who have reached their 18th birthday but have
not yet reached their 21st birthday and are otherwise...
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32-6-50
Section 32-6-50 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION,
EFFECTIVE FEBRUARY 7, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The Legislature
finds that current economic conditions are such that the number of individuals willing and
qualified to operate commercial vehicles is insufficient in relation to the volume of freight
available, and that it will be advantageous, consistent with Commercial Driver License safety
rules, for this state to issue Class A commercial driver licenses to persons who have reached
the age of 18 years and have not yet reached the age of 21 years and who otherwise meet the
requirements imposed by state and federal law to obtain a commercial driver license for use
only in intrastate commerce. (b)(1) Notwithstanding any provision of law to the contrary,
the Alabama State Law Enforcement Agency shall issue Class A commercial driver licenses to
persons who have reached their 18th birthday but have not yet reached...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-50.htm - 2K - Match Info - Similar pages
34-11-4
Section 34-11-4 General requirements for licensure or certification. The board may approve
engineering, land surveying, and related science programs which shall be accepted under the
following criteria: (1) PROFESSIONAL ENGINEER. The following shall be considered as minimum
evidence satisfactory to the board that the applicant is qualified for licensure as a professional
engineer: a. Graduation and experience plus examination. 1. Graduation in an approved engineering
curriculum plus four years experience. A graduate of an approved engineering curriculum of
four years or more from a school or college approved by the board who has successfully passed
a board-approved examination in the fundamental engineering subjects and in the principles
and practice of engineering and has a specific record of an additional four years or more
of progressive experience in engineering work of a grade and character satisfactory to the
board shall be granted a certificate of licensure to practice...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-11-4.htm - 12K - Match Info - Similar pages
40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of
motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325
and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof
of export is available in the form of a terminal issued destination state shipping document
that is a. exported by a supplier who is licensed in the destination state or b. is sold by
a supplier to a licensed exporter for immediate export to a state for which the applicable
destination state motor fuel excise tax has been collected by the supplier who is licensed
to remit the tax to the destination state. If the motor fuel is exempt from the excise tax
due to the product being exported from this state, then the motor fuel exported from this
state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption
shall not apply to any motor fuel which is transported and delivered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-329.htm - 14K - Match Info - Similar pages
40-18-24.2
Section 40-18-24.2 Taxation of pass-through entities. (a) For purposes of this section and
Section 40-18-24.3, the following terms shall have the following meanings: (1) MEMBER. An
individual, estate, trust or business trust as defined in Section 40-18-1, a corporation as
defined in Section 40-18-1, or Subchapter K entity as defined in Section 40-18-1, that is
a partner in a general, limited, limited liability, or limited liability limited partnership,
or a member of a limited liability company. (2) NONRESIDENT. a. An individual who is not a
resident of or domiciled in this state during the applicable tax year. b. A nonresident trust
as defined in Section 40-18-1. c. A nonresident estate as defined in Section 40-18-1. d. A
foreign corporation as defined in Section 40-18-1, not commercially domiciled in this state
during the applicable tax year. e. A Subchapter K entity or business trust that is created
or organized under the laws of a jurisdiction other than this state and that is not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-24.2.htm - 7K - Match Info - Similar pages
41-10-45.3
Section 41-10-45.3 Loans; maximum amount of project obligations; refinancing; investment of
funds. (a) The authority may provide loans to an eligible borrower to pay for all or part
of the eligible expenses of a qualifying project pursuant to a targeted county financing agreement.
A loan may have a maturity or maturities not exceeding 20 years from its date, may bear interest
or be interest free, may not exceed the maximum loan amount, and may contain terms not in
conflict with the provisions of this article, all as the governing body of the authority may
provide in the proceedings pursuant to which the loan is authorized to be issued. The authority
may provide, in its discretion, that the loan shall bear interest at a rate or rates fixed
at the time of the issuance thereof, or at fixed rates which may be changed from time to time
during the term of the loan in accordance with an objective procedure determined by the authority
at the time of the issuance of the loan, or at a floating...
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41-23-213
Section 41-23-213 Grant program; rulemaking authority; Alabama Broadband Accessibility Fund.
(a) The Director of ADECA may establish and administer the broadband accessibility grant program
for the purpose of promoting the deployment and adoption of broadband Internet access services
to unserved areas. By June 26, 2018, the director shall adopt rules and policies to administer
the program and begin to accept applications for grants, and shall adopt such rules as may
be necessary to meet the future needs of the grant program. (b) The program shall be administered
pursuant to policies developed by ADECA in compliance with this article. The policies shall
provide for the awarding of grants to non-governmental entities that are cooperatives, corporations,
limited liability companies, partnerships, or other private business entities that provide
broadband services. Nothing in this article shall expand the authority under state law of
any entity to provide broadband service. (c) There is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-23-213.htm - 9K - Match Info - Similar pages
41-23-253
Section 41-23-253 Research and development enhancement grant program; fund. (a) The Director
of ADECA may establish and administer the research and development enhancement grant program
for the purpose of encouraging new and continuing efforts to conduct new or expanded research
and development activities within Alabama. By September 4, 2019, the director shall adopt
rules and policies to administer the program and begin to accept applications for grants,
and shall adopt such rules as may be necessary to meet the future needs of the grant program.
(b) The program shall be administered pursuant to policies developed by ADECA in compliance
with this article. The policies shall provide for the awarding of grants to Alabama research
entities that have qualified research expenses in Alabama in a fiscal year exceeding a base
amount. (c) The Alabama Research and Development Enhancement Fund is created in the State
Treasury. The fund is subject to appropriations by the Legislature and gifts,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-23-253.htm - 3K - Match Info - Similar pages
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