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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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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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40-25-10
Section 40-25-10 Department may compromise confiscation; rules and regulations governing interstate
common carriers. The Department of Revenue may in its discretion return any goods confiscated
under this article or any part thereof when it is shown that there was no intention to violate
the provisions of this article. When any goods, merchandise or other property are confiscated
under the provisions of this article, the Department of Revenue may, in its discretion, return
such goods to the parties from whom they are confiscated if and when such parties shall pay
to the Department of Revenue, or its duly authorized representative, an amount equal to the
tax due under this article on the goods confiscated, and in such cases no advertisement shall
be made or notices posted in connection with said confiscation. The Department of Revenue
may promulgate rules and regulations governing the stamping of any articles or commodities
enumerated herein handled by persons, firms or corporations...
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41-23-22
Section 41-23-22 Enterprise zones generally. (a) The department shall establish criteria for
qualifications of enterprise zones. These criteria shall not be in conflict with any provisions
of federal enterprise zone legislation that may be enacted for enterprise zones which apply
for federal designation. The department shall give consideration to the following: (1) Unemployment.
(2) Poverty rate. (3) Per capita income. (4) Migration. (5) Number of residents receiving
public assistance. (b) There initially shall be 10 enterprise zones within the State of Alabama,
excluding any zones established in Birmingham [pursuant to Act No. 83-142, S. 18 of the 1983
Second Special Session (Acts 1983, p. 150)] and Prichard [pursuant to Act No. 83-676, S. 506
of the 1983 Regular Session (Acts 1983, p. 1065)], and Montgomery [pursuant to Act No. 86-201,
H. 538 of the 1986 Regular Session (Acts 1986, p. 264)]. Within 18 months after passage of
this article, additional geographic areas shall be targeted...
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41-23-23
Section 41-23-23 Applications; selection of zones; Enterprise Zone Advisory Council. Selection
of zones and the general guidelines for implementation of the provisions of this article shall
be as follows: (1) The Alabama Department of Economic and Community Affairs shall see that
all applications are processed as follows: a. The state or any governmental entity in the
proposed area may submit an application for zone designation. b. Each application should provide
a statement of incentives being offered by the governmental entities, such as: 1. Regulatory
relief or waiver; 2. Services provided; 3. Tax incentives; 4. Other nontax incentives. c.
It is contemplated that state, county and/or municipal governments may devise an innovative
package of local incentives in their respective jurisdictions and aggressively pursue zone
designation. (2) Zones shall be selected by the department, with input from the advisory council,
which shall have the responsibility for the general implementation...
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15-18-182
Section 15-18-182 Eligibility for continued grant funding; additional incentive funding; noncompliance
with plan. (a) In order to remain eligible for continued grant funding, a recipient must substantially
comply with the requirements of this article and the standards and administrative regulations
of the department promulgated pursuant to the Administrative Procedure Act defining program
effectiveness. Each recipient will participate in a substantive evaluation to determine local
and state program effectiveness. The form of this evaluation will be determined in collaboration
with the Office of the Governor. The standards, regulations, and evaluations of the department
are public records and shall be made available for inspection and copying upon request. (b)
Continued grant funding shall be based on demonstrated effectiveness in either reducing the
number of commitments of eligible offenders to state penal institutions or local jails which
would likely have occurred without the...
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41-4-282
Section 41-4-282 Rules and regulations. The department may promulgate rules and regulations
governing the manner in which the authority and duties of the telecommunications division
as prescribed in this article shall be carried out. The department shall employ competent
personnel necessary to carry out its purposes under rules promulgated by the State Personnel
Department and in accord with the Merit System Act. (Acts 1990, No. 90-553, p. 907, ยง3.)...
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10A-1-6.01
Section 10A-1-6.01 Definitions. In this division: (1) "Delegate" means a person who
is serving or who has served as a representative of an enterprise at the request of that enterprise
at another enterprise. A person is a delegate to an employee benefit plan if the performance
of the person's official duties to the enterprise also imposes duties on or otherwise involves
service by the person to the plan or participants in or beneficiaries of the plan. (2) "Enterprise"
means a domestic entity or an organization subject to this article, including a predecessor
domestic entity or organization. (3) "Expenses" includes court costs and attorney's
fees. The term does not include a judgment, a penalty, a settlement, a fine, or an excise
or similar tax or an excise tax assessed against the person regarding an employee benefit
plan. (4) "Former governing person" means a person who was a governing person of
an enterprise. (5) "Official capacity" means: (A) with respect to a governing person,
the...
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21-9-11
Section 21-9-11 Duties of commissioner. (a) The commissioner shall direct all matters involving
the department in conformance with state and federal law and the policies of the board. (b)
The commissioner shall perform the following specific duties: (1) Enforce the rules and regulations
of the board governing the department's services and programs. (2) Appoint to positions of
employment those professional, clerical, and other assistants, including specialists and consultants,
on a full or part-time basis as may be needed. The number of employees, their qualifications,
their compensation, and all other expenditures of the commissioner shall be within the limits
of a budget approved by the board. The commissioner and all employees of the department shall
be entitled to all benefits accruing to merit system employees including the right to accumulate
leave and participate in the Teachers' Retirement System under the same terms and conditions
as employees of the State Department of...
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41-23-25
Section 41-23-25 Nontax incentives. Nontax incentives shall include: (1) REGULATION EXEMPTIONS.
The local governments may exempt regulations to the extent they propose in the application
for designation; however, no such exemption can adversely affect the health and welfare of
the citizens of the state. Such exemption shall be by resolution or ordinance. (2) EMPLOYEE
TRAINING AND TECHNICAL ASSISTANCE. a. Employee training may be made available to zone business
through the department. b. Technical assistance in business start-ups. A business starting
up in the enterprise zone may be afforded technical assistance such as accounting, planning,
etc., through a public university or state junior college in the area, which has agreed to
accept such responsibility. Assistance may be provided by the small business development centers,
technical assistance centers and others. (3) INCREASED OR SPECIALIZED SERVICES PROVIDED BY
LOCAL GOVERNMENTS. The local governments would state in the application...
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