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38-14-1
Section 38-14-1 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) DEPARTMENT. The Department of Human Resources. (2) ELIGIBLE INDIVIDUAL or FAMILY
MEMBER. A person whose household income is equal to or less than 80 percent of the median
household income for the state or less than 200 percent of the federal poverty guidelines,
whichever is greater. (3) EMERGENCY. Payments for necessary medical expenses of the account
owner or family member, expenses to avoid the eviction of the account owner from the account
owner's primary residence, and for necessary living expenses following a loss of income (4)
FIDUCIARY ORGANIZATION. Any nonprofit, fund-raising organization that is exempt from taxation
under Section 501(c)(3) of the Internal Revenue Code, as amended; any certified community
development financial institution; any credit union chartered under federal or state law;
or any Indian tribe as defined in Section 4(12) of the Native American...
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16-26D-4
Section 16-26D-4 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE JULY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) There is created a
board of trustees for the school. The board of trustees shall be composed of the following
members: (1) An assistant state superintendent in charge of curriculum development with the
department, or his or her designee. (2) The President of Auburn University, or his or her
designee. (3) The President of the University of Alabama in Huntsville, or his or her designee.
(4) The President of Alabama A&M University, or his or her designee. (5) The President
of Tuskegee University, or his or her designee. (6) The President of the University of South
Alabama, or his or her designee. (7) The President of the University of Alabama, or his or
her designee. (8) The Chair of the Alabama School of Cyber Technology and Engineering Foundation.
(9) The Chair of the House Ways and Means Education Committee, or his or...
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40-23-242
Section 40-23-242 State and Local Advisory Committee. (a)(1) To ensure that local taxing jurisdictions
have meaningful input into the development and operation of ONE SPOT, a State and Local Advisory
Committee is hereby established to review the design and operation of the system and to make
recommendations regarding system requirements and functionality to the Commissioner of Revenue.
(2) The committee shall consist of the following individuals: a. Three representatives of
county government, appointed by the Association of County Commissions of Alabama. b. Three
representatives of municipal government, appointed by the Alabama League of Municipalities.
c. One representative of the business community, appointed by the Business Council of Alabama.
d. One representative of the retail community, appointed by the Alabama Retail Association.
e. One representative of a county or municipality which levies a lease or rental tax appointed
by the Speaker of the House of Representatives who shall...
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45-44-150.14
Section 45-44-150.14 Disposition of funds. (a) All fees, commissions, taxes, and other monies,
including fines and forfeitures, received under this part shall be paid to the treasurer of
the racing commission. All such monies remaining after payment of expenses incurred in the
administration of this part shall be distributed as provided by law within 15 days following
the quarterly receipt thereof. The Macon County Racing Commission shall then distribute such
net proceeds on a quarterly basis as follows: (1) The first 51 percent of such net proceeds
shall be distributed to the Macon County Board of Education as follows: a. Fifty-one percent
of the 51 percent shall go to the general fund of the Macon County Board of Education to be
used as they shall see fit. b. The remaining 49 percent of the 51 percent shall be used exclusively
for a pro rata basis salary subsidy for all employees of the county board of education including
specifically teachers, administrative personnel and support...
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45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of the month
succeeding the month during which this subpart becomes a law, there is hereby levied in Marion
County, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation
(not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC
stores) engaged or continuing within Marion County in the business of selling at retail any
tangible personal property whatsoever, including merchandise and commodities of every kind
and character, (not including, however, bonds or other evidence of debt or stocks), for a
period of 36 months, an amount equal to two percent, and thereafter...
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40-17-383
Section 40-17-383 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a)(1) To ensure that local
taxing jurisdictions have meaningful input into the development and operation of the system,
a Local Motor Fuel Tax Advisory Committee is established to review the design and operation
of the system and to make recommendations regarding system requirements and functionality
to the Commissioner of Revenue. (2) The committee shall consist of the following persons:
a. Three representatives of county government, appointed by the Association of County Commissions
of Alabama. b. Three representatives of municipal government, appointed by the Alabama League
of Municipalities. c. Three representatives of the retail community, appointed by the Petroleum
and Convenience Marketers of Alabama. d. The Commissioner of Revenue or his or her designee.
e. One representative of a county and one representative of a...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
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40-18-402
Section 40-18-402 Renewal of Alabama Commission. (a) There is hereby created the Renewal of
Alabama Commission. (b) The commission shall be comprised of all of the following persons:
(1) The Director of Finance, or his or her designee. (2) The Secretary of Commerce, or his
or her designee. (3) The Chair of the House Ways and Means Education Committee, or its successor
committee, if any, or his or her designee. (4) The Chair of the Senate Finance and Taxation
Education Committee, or its successor committee, if any, or his or her designee. (5) Three
persons appointed by the Governor, at least one of whom shall be a resident of an area of
the state the source of whose primary power supply is the Tennessee Valley Authority or its
lawfully authorized distributor. (6) One person appointed by the Speaker of the House, who
shall be an employee, board member, or trustee of an Alabama public community college or four-year
institution of higher education. (7) One person appointed by the President...
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