24-11-10
Section 24-11-10 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MARCH 28, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The department shall report to the Fiscal Division of the Legislative Services Agency on an annual basis the total annual number of deductions claimed and total amount of deposits deducted pursuant to this chapter, and the number of taxpayers who claimed a first-time and second chance home buyer deduction that did not expend the funds pursuant to subsection (e) of Section 24-11-7, or were subjected to the penalty provisions of Section 24-11-8. (Act 2018-467, §2.)...
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24-11-7
Section 24-11-7 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MARCH 28, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Deduction of Contributions, Exclusion of Earnings, and Limitations. (a) Except as otherwise provided in this chapter and subject to the limitations under this section, a first-time and second chance home buyer savings account holder shall be entitled to a state tax deduction, subject to the limitations of this section, not to exceed five thousand dollars ($5,000) for an account holder who files an individual tax return or ten thousand dollars ($10,000) for joint account holders who file a joint tax return, for contributions made by the account holder to a first-time and second chance home buyer savings account during the tax year in which the deduction is claimed. (b) Except as otherwise provided in this chapter and subject to the limitations under this section, earnings from the first-time and second chance home buyer...
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24-11-8
Section 24-11-8 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MARCH 28, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Penalty for Withdrawal for Purpose Other Than Eligible Costs. Except as otherwise provided in this section, if the account holder withdraws any funds from a first-time and second chance home buyer savings account for a purpose other than eligible costs for the purchase of a single-family residence in this state, the following shall apply: (1) The entire balance of the fund, including interest and other income on principal, shall be included in the account holder's taxable income for the tax year in which the withdrawal was made. (2) The account holder shall pay a penalty to the Department of Revenue equal to 10 percent of the amount withdrawn. The penalty shall not apply to funds withdrawn from an account which were: a. Withdrawn by reason of the account holder's death or disability or due to unemployment after the account...
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28-3-23
Section 28-3-23 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION, EFFECTIVE MAY 26, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) In any county or municipality where the Sunday sale of alcoholic beverages is otherwise authorized by law, including the sale for on-premises consumption at a time after 10:00 a.m., the sale of alcoholic beverages on Sunday may be authorized for on-premises consumption commencing on Sunday at 10:00 a.m., and thereafter, by the county commission outside of the corporate limits of any municipality or the municipal governing body within the corporate limits of a municipality by ordinance or by resolution of the appropriate governing body. (b) This section shall not apply to any county or municipality where the sale of alcoholic beverages on Sunday was authorized by a local law setting a later time for the sale of alcoholic beverages on Sunday and the local law was subject to approval at a referendum unless the application...
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30-1-21
Section 30-1-21 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE AUGUST 29, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) On August 29, 2019 and thereafter, the only requirement for a marriage in this state shall be for parties who are otherwise legally authorized to be married to enter into a marriage as provided in this section. However, the judge of probate shall continue to collect the recording fee provided for in subdivision (32) of subsection (b) of Section 12-19-90 for each marriage recorded with the judge of probate. Furthermore, at the time the marriage is recorded, the judge of probate shall also collect the fee provided for in Section 30-6-11 to be distributed as provided in that section. (b) The marriage document required to be executed by the parties shall contain information to identify the parties as set forth in Section 22-9A-6, as well as the following minimum information: (1) The full legal names of both of the...
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40-17-381
Section 40-17-381 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) Notwithstanding any law or ordinance regarding standardization of local levies, no later than October 31, 2019, the Department of Revenue shall develop and make available a system which allows any taxpayer required to timely file and remit a county motor fuel tax calculated on a per gallon basis or municipal motor fuel license tax calculated on a per gallon basis the capability to file and remit motor fuel tax returns and payments through an electronic single point of filing program. The system shall be available for use by any taxpayer for tax periods after September 30, 2019, provided the taxpayer complies with this article and any rules adopted by the department for the administration of the system. The system shall allow for motor fuel tax return filing and tax remittance only and may not provide for the...
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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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45-28-22
Section 45-28-22 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION, EFFECTIVE MAY 16, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The voters in the unincorporated area of Etowah County may authorize the sale of alcoholic beverages within the unincorporated area of the county on Sunday by an election pursuant to this section, in the following manner: The county commission, by resolution, may call an election to determine the sentiment of the voters residing outside the corporate limits of any municipalities within the county, as to whether alcoholic beverages may be legally sold or distributed on Sunday in the unincorporated area of the county as further provided for and regulated by ordinance of the county commission. (b) On the ballot to be used for the election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages outside the corporate limits of any municipalities within the county on...
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45-34-241.21
Section 45-34-241.21 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION, EFFECTIVE MARCH 6, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The revenue commissioner shall combine all budgetary operations and functions of the office of the revenue commissioner that were previously divided into the budgetary operations and functions of the tax assessor and the budgetary operations and functions of the tax collector. The expenses of the office shall be financed on a pro rata basis and allocated in the same manner that the salary of the revenue commissioner is paid pursuant to Section 40-6A-2. Any funds retained as a result of the combining of budgetary operations and functions pursuant to this section shall be used solely for the operation of the office of the revenue commissioner subject to approval of the budget for the office by the county commission in the same manner as the budget is currently approved. (Act 2017-44, §3.)...
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45-39A-70
Section 45-39A-70 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2016 REGULAR SESSION, EFFECTIVE MAY 12, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The voters of the Town of Lexington may authorize the sale of alcoholic beverages and draft beer for on-premises and off-premises consumption within the town each day of the week except Sunday by an election pursuant to this section, in the following manner: (1) The governing body of the town, by resolution, shall call an election to determine the sentiment of the voters of the town residing within the corporate limits, as to whether or not it may determine whether alcoholic beverages and draft beer can be legally sold or distributed each day of the week except on Sunday for on-premises and off-premises consumption within the town. (2) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages and draft beer for...
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