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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division
and from the computation of the amount of the tax levied, assessed, or payable under this
division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline
as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby
approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article
I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state
and local tax liability of multistate taxpayers, including the equitable apportionment of
tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility
in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance
in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative
taxation. Article II. Definitions. As used in this compact: 1. "State" means a state
of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory
or possession of the United States. 2. "Subdivision" means any governmental unit
or special district of a state. 3. "Taxpayer" means any corporation, partnership,
firm,...
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37-14-36
Section 37-14-36 Special rules for elimination of duplication. The separate agreements
listed below which have heretofore been entered into between, or negotiated between retail
electric suppliers, have been reviewed by the legislature, determined to be in the public
interest and found not to be inconsistent with the purposes and policies set forth in this
article. In areas to which these agreements are applicable, the procedures for elimination
and prevention of duplication of electric distribution facilities set forth in these agreements
shall govern. The following agreements are therefore mandated by the State of Alabama to be
applicable: (1) Agreement between Cherokee Electric Cooperative (successor to Cherokee County
Electric Membership Corporation) and Alabama Power Company dated June 5, 1940. (2) Agreement
among the City of Bessemer, Alabama, Alabama Power Company and the Tennessee Valley Authority
dated August 12, 1971. (3) Agreement between the City of Tarrant City, Alabama...
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16-13-4
Section 16-13-4 Diversion of funds; payment of debt obligations. (a) It shall be unlawful
for any official in the State of Alabama having the custody of, or in any manner connected
with the handling or having the authority to direct the use of any of the public school funds
arising under the provisions of Sections 257, 258, 259 and 260 of the Constitution of Alabama
to knowingly or intentionally divert or permit to be diverted or to use or permit the use
of these funds or any part thereof for any purpose whatsoever except for the uses and purposes
as set out in these sections of the constitution, and such official violating this section
shall be guilty of a misdemeanor and, upon conviction, shall be fined not less than five hundred
dollars ($500) nor more than one thousand dollars ($1,000), and the Attorney General may also
institute impeachment proceedings against such official. (b) Nothing contained in this section
shall be so construed as to affect any appropriation heretofore made...
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40-18-370
Section 40-18-370 Short title; legislative findings; definitions. (a) This article shall
be known and may be cited as the Alabama Jobs Act. (b) The Legislature makes the following
findings: (1) The economic well-being of the citizens of the state will be enhanced by the
increased development and growth of employment within Alabama. (2) It is in the best interests
of the state to provide certain incentives to allow the state to foster economic development
through the recruitment of quality projects and the expansion of existing businesses within
Alabama. (3) The incentives provided for in this article do not raise any taxes for any individuals
or businesses in Alabama under state law. (4) The incentives provided in this article will
allow the state to encourage the creation of new jobs that may not otherwise exist within
the State of Alabama. (5) The incentives provided in this article will increase revenues for
the state without increasing taxes. (6) The Constitution of the State of...
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22-6-233
Section 22-6-233 Legislative findings; certification of collaborators; powers of Medicaid
Agency; state action immunity. (a) The Legislature declares that collaboration among public
payers, private health carriers, third party purchasers, and providers to identify appropriate
service delivery systems and reimbursement methods in order to align incentives in support
of integrated and coordinated health care delivery is in the best interest of the public.
Collaboration pursuant to this article is to provide quality health care at the lowest possible
cost to Alabama citizens who are Medicaid eligible. The Legislature, therefore, declares that
this health care delivery system affirmatively contemplates the foreseeable displacement of
competition, such that any anti-competitive effect may be attributed to the state's policy
to displace competition in the delivery of a coordinated system of health care for the public
benefit. In furtherance of this goal, the Legislature declares its intent...
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14-13-2
Section 14-13-2 Adoption and text of Interstate Corrections Compact. The Interstate
Corrections Compact is hereby enacted into law and entered into by the State of Alabama with
any and all states legally joining therein, in accordance with its terms, in the form substantially
as follows: INTERSTATE CORRECTIONS COMPACT Article I (Purpose and Policy) The party states,
desiring by common action to fully utilize and improve their institutional facilities and
provide adequate programs for the confinement, treatment, and rehabilitation of various types
of offenders, declare that it is the policy of each of the party states to provide such facilities
and programs on a basis of cooperation with one another, thereby serving the best interests
of such offenders and of society and effecting economies in capital expenditures and operational
costs. The purpose of this compact is to provide for the mutual development and execution
of such programs of cooperation for the confinement, treatment and...
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22-6-163
Section 22-6-163 Legislative findings; rules; collaboration; approval of agreements
and contracts; state action immunity; confidentiality of records; additional duties. (a) The
Legislature declares that collaboration among public payers, private health carriers, third
party purchasers, and providers to identify appropriate service delivery systems and reimbursement
methods in order to align incentives in support of integrated and coordinated health care
delivery is in the best interest of the public. Collaboration pursuant to this article is
to provide quality health care at the lowest possible cost to Alabama citizens who are Medicaid
eligible. The Legislature, therefore, declares that this health care delivery system affirmatively
contemplates the foreseeable displacement of competition, such that any anti-competitive effect
may be attributed to the state's policy to displace competition in the delivery of a coordinated
system of health care for the public benefit. In furtherance of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-6-163.htm - 6K - Match Info - Similar pages
41-8-21
Section 41-8-21 Enactment of compact; form. The Interstate Library Compact is hereby
enacted into law and entered into by this state with all states legally joining therein in
the form substantially as follows: INTERSTATE LIBRARY COMPACT. Article I. Policy and Purpose.
Because the desire for the services provided by libraries transcends governmental boundaries
and can most effectively be satisfied by giving such services to communities and people regardless
of jurisdictional lines, it is the policy of the states party to this compact to cooperate
and share their responsibilities; to authorize cooperation and sharing with respect to those
types of library facilities and services which can be more economically or efficiently developed
and maintained on a cooperative basis and to authorize cooperation and sharing among localities,
states and others in providing joint or cooperative library services in areas where the distribution
of population or of existing and potential library...
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