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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6D-9.htm - 24K - Match Info - Similar pages
27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus Lines Insurance Multi-State Compliance Compact Act is enacted into law and entered into with all jurisdictions mutually adopting the compact in the form substantially as follows: PREAMBLE WHEREAS, with regard to Non-Admitted Insurance policies with risk exposures located in multiple states, the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted and Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted Insurance sold to, solicited by, or negotiated with an insured whose Home State is another State shall be preempted with respect to such application;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-61-1.htm - 62K - Match Info - Similar pages
7-9A-102
Section 7-9A-102 Definitions and index of definitions. (a) Article 9A definitions. In this article: (1) "Accession" means goods that are physically united with other goods in such a manner that the identity of the original goods is not lost. (2) "Account," except as used in "account for," means a right to payment of a monetary obligation, whether or not earned by performance, (i) for property that has been or is to be sold, leased, licensed, assigned, or otherwise disposed of, (ii) for services rendered or to be rendered, (iii) for a policy of insurance issued or to be issued, (iv) for a secondary obligation incurred or to be incurred, (v) for energy provided or to be provided, (vi) for the use or hire of a vessel under a charter or other contract, (vii) arising out of the use of a credit or charge card or information contained on or for use with the card, or (viii) as winnings in a lottery or other game of chance operated or sponsored by a State, governmental unit of a State, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/7-9A-102.htm - 29K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
45-49-150.07
Section 45-49-150.07 Bingo games - Fees. (a) All bingo permit fees collected by the sheriff under this part shall be paid into the Mobile County General Fund. (b)(1) An entertainment fee of fifty cents ($0.50) shall be paid by each bingo permit holder for each bingo player at each session of bingo held. (2) Sequentially numbered duplicate receipts on forms approved by the sheriff shall be issued to each bingo player by the bingo permit holder at each session of bingo as proof of payment of the entertainment fee by the bingo permit holder. (3) The duplicate copy of the receipt shall be given to each bingo player by the bingo permit holder, and may be inspected on demand by any law enforcement officer. (4) The sequentially numbered receipts shall be continued from each bingo session to the next without interruption. Bingo permit holders shall be responsible for the payment of the entertainment fee for each and every sequentially numbered receipt. (5) A large sign shall be posted...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-150.07.htm - 2K - Match Info - Similar pages
45-8-150.05
Section 45-8-150.05 Bingo games - Permit requirements. (a) Each bingo permit shall contain the name and address of the permit holder, the location at which the permit holder is permitted to conduct bingo games, and the day or days of the week on which the permit holder is permitted to conduct bingo games. (b) The bingo permit holder shall display the permit conspicuously at the location where bingo is being conducted at all times during the conduct of the games. (Act 96-662, p. 1075, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-150.05.htm - 813 bytes - Match Info - Similar pages
45-20-150.04
Section 45-20-150.04 Bingo games - Permit requirements. (a) Each bingo permit shall contain the name and address of the permit holder, the location at which the permit holder is permitted to conduct bingo, and the day or days of the week on which the permit holder is permitted to conduct bingo. (b) The bingo permit holder shall display the permit conspicuously at the location where bingo is being conducted at all times during the conduct of the sessions. (Act 93-886, p. 151, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-150.04.htm - 805 bytes - Match Info - Similar pages
45-28-150.05
Section 45-28-150.05 Bingo games - Permit requirements. (a) Each bingo permit shall contain the name and address of the permit holder, the location at which the permit holder is permitted to conduct bingo, and the days of the week on which the permit holder is permitted to conduct bingo. (b) The bingo permit holder shall display the permit conspicuously at the location where bingo is being conducted at all times during the conduct of the games. (Act 89-463, p. 942, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-150.05.htm - 796 bytes - Match Info - Similar pages
45-35-150.03
Section 45-35-150.03 Bingo games - Permit requirements. (a) Each bingo permit shall contain the name and address of the permit holder, the location at which the permit holder is permitted to conduct bingo, and the day of the week on which the permit holder is permitted to conduct bingo. (b) The bingo permit holder shall display the permit conspicuously at the location where bingo is being conducted at all times during the conduct of the games. (Act 95-420, p. 910, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-150.03.htm - 794 bytes - Match Info - Similar pages
45-42-150.03
Section 45-42-150.03 Bingo games - Permit requirements. (a) Each bingo permit shall contain the name and address of the permit holder, the location at which the permit holder is permitted to conduct bingo, and the day or days of the week on which the permit holder is permitted to conduct bingo. (b) The bingo permit holder shall display the permit conspicuously at the location where bingo is being conducted at all times during the conduct of the games. (Act 2000-124, p. 179, § 4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-150.03.htm - 809 bytes - Match Info - Similar pages
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