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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
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44-2-10
Section 44-2-10 Text of compact. The Interstate Compact for Juveniles is enacted into law and
entered into with all jurisdictions mutually adopting the compact in the form substantially
as follows: THE INTERSTATE COMPACT FOR JUVENILES Article I. Purpose. The compacting states
to this interstate compact recognize that each state is responsible for the proper supervision
or return of juveniles, delinquents and status offenders who are on probation or parole and
who have absconded, escaped or run away from supervision and control and in so doing have
endangered their own safety and the safety of others. The compacting states also recognize
that each state is responsible for the safe return of juveniles who have run away from home
and in doing so have left their state of residence. The compacting states also recognize that
Congress, by enacting the Crime Control Act, 4 U.S.C. Section 112 (1965), has authorized and
encouraged compacts for cooperative efforts and mutual assistance in the...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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41-10-541
Section 41-10-541 Definitions. (a) The following words and phrases used in this division, and
others evidently intended as the equivalent thereof, shall, in the absence of clear implication
herein otherwise, be given the following respective interpretations herein: (1) APPROPRIATED
FUNDS. Net TVA payments to the extent such payments are pledged and appropriated to the authority
pursuant to Section 41-10-550. (2) AUTHORITY. The public corporation organized pursuant to
this division. (3) AUTHORITY GUARANTY. An agreement of the authority pursuant to which the
payment of debt service referable to bonds, notes, or other evidences of indebtedness of a
development agency is guaranteed by the authority. (4) AUTHORITY OBLIGATIONS. Bonds of the
authority and authority guaranties. (5) AUTHORITY-GUARANTEED OBLIGATIONS. Bonds, notes, or
other evidences of indebtedness of a development agency that are issued solely for the purpose
in financing a project and that are guaranteed, in whole or in part,...
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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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41-10-721
Section 41-10-721 Definitions. For purposes of this article, the following terms have the following
meanings: (1) CONSTRUCTION CRAFT INDUSTRY FEES. Revenues received by the state in the form
of federal, state, local, or private sector grants for the purpose of providing for the recruitment
of, and the promotion of training programs and opportunities for, new construction industry
craft workers and fees enacted for such purpose after January 1, 2009, specifically, but not
limited to, fees imposed under Division 2 of this article. Except as provided in Section 41-10-732,
no fee shall be collected from any licensed home builder, as defined in Chapter 14A of Title
34; from any subcontractor working on a residential construction site, including renovations
to any residential structure; or from any person or entity specifically exempt under Chapter
14A of Title 34, except for subdivision (3) of Section 34-14A-6. (2) INSTITUTE. The Alabama
Construction Recruitment Institute, a public...
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41-10-722
Section 41-10-722 Recruitment and Training Promotion Fund. The Recruitment and Training Promotion
Fund, created pursuant to Act 2009-563 for the benefit of the State of Alabama and the citizens
thereof, shall continue to exist as a special fund in the State Treasury and shall be funded
with construction craft industry fees administered in accordance with this article. The revenue
received by the fund shall be invested by the State Treasurer in permitted investments until
the institute uses money for the purposes established by this article. Earnings on permitted
investments shall remain part of the fund. (Act 2010-220, p. 365, §2.)...
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9-18-2
Section 9-18-2 Member of Southern Interstate Nuclear Board. The Governor shall appoint one
member of the Southern Interstate Nuclear Board as established by Article II of the compact.
Said member shall serve at the pleasure of the Governor. If said member is the head of a regularly
constituted department or agency of this state, he may designate a subordinate officer or
employee of his department or agency to serve in his stead as permitted by Article II (a)
of the compact and in conformity with any applicable bylaws of the board. (Acts 1961, Ex.
Sess., No. 52, p. 1909, §2.)...
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22-35-6
Section 22-35-6 Alabama Underground and Aboveground Storage Tank Trust Fund Management Board
created; composition; powers and duties; compensation. (a) There is hereby created the Alabama
Underground and Aboveground Storage Tank Trust Fund Management Board, hereinafter referred
to as the "management board," comprised of nine voting members: One member appointed
by the Governor for a three-year term, one member appointed by the Lieutenant Governor for
a three-year term, one member appointed by the Senate President Pro Tempore for a two-year
term, one member appointed by the Speaker of the House of Representatives for a two-year term,
and one member appointed by the Speaker Pro Tempore for a one-year term, all of whom are from
a list of qualified individuals for each position provided by the governing body of the Petroleum
and Convenience Marketers of Alabama; and additionally, one member appointed by the Speaker
of the House of Representatives for a one-year term from a list of...
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41-10-728
Section 41-10-728 Fee imposed on wages of certain employees. (a) In addition to all other taxes
now imposed by law, there is hereby levied and imposed a fee on the wages, as defined in this
division, paid by the employer to employees engaged in skilled labor in the performance of
a construction contract or job in the State of Alabama, which fee shall be assessed, collected,
and paid quarterly at the rate and as specified in subsection (b) and for each year as hereinafter
provided. (b) Each employer subject to this division shall remit to the department a fee for
the purpose of funding a program providing for the recruitment of, and training opportunities
for, new construction craft trade labor in an amount equal to nine one-hundredths of one percent
of the Alabama wages paid during the preceding quarter to all employees of the employer engaged
in skilled labor under a construction contract or on a job located in this state for the first
five quarters following May 18, 2009. (c)...
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