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to the Department of Revenue equal to 10 percent of the amount withdrawn.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not apply to funds withdrawn from an account which were: a. Withdrawn by reason of the account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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45-11-172.04
Section 45-11-172.04 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE MARCH 15, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a)(1) If a
court determines that a dog is dangerous or a nuisance, but does not order that the dog be
destroyed because evidence was insufficient to determine that the dog caused serious physical
injury or damage to the real or personal property of another person, the owner of the dog
shall comply with the requirements in subdivision (2) in addition to any other requirements
imposed by the court. (2) Within 30 days of the issuance of the order declaring the dog to
be dangerous or a nuisance, the owner of the dog shall be required to register the dog with
the animal control authority in the jurisdiction in which the animal is kept or if there is
no animal control authority in the jurisdiction where the animal is kept, with the county
health department. All certificates of registration required to be obtained under...
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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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40-17-380
Section 40-17-380 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. For the purposes of this
article, the following words have the following meanings: (1) DEPARTMENT. The Alabama Department
of Revenue. (2) DIESEL FUEL. Any liquid that is advertised, offered for sale, or sold for
use as or used as a motor fuel in a diesel-powered engine. Diesel fuel includes #1 and #2
fuel oils, kerosene, special fuels, and blended fuels which contain diesel fuel, but does
not include gasoline or aviation fuel. (3) DYED DIESEL FUEL. Diesel fuel that meets the dyeing
and marking requirements of 26 U.S.C §4082. (4) GASOLINE. Any product commonly or commercially
known as gasoline, or any substitute therefor, regardless of classification, that is advertised,
offered for sale, or sold for use as or used as fuel in an internal combustion engine, including
gasohol and blended fuel which contains gasoline. Gasoline...
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40-29-28
Section 40-29-28 Redemption of property. (a) Before sale. Any person whose property has been
levied upon hereunder or subject to execution under Section 40-2-11 shall have the right to
pay the amount due, together with the expenses of the proceeding, if any, to the commissioner
or his delegate at any time prior to the sale thereof, and upon such payment the commissioner
or his delegate shall restore such property to him, and all further proceedings in connection
with the levy on such property shall cease from the time of such payment. (b) Redemption of
real estate after sale. (1) PERIOD. The owners of any real property sold as provided in Section
40-29-26, their heirs, executors, or administrators, or any person having any interest therein,
or a lien thereon, or any person in their behalf, shall be permitted to redeem the property
sold, or any particular tract of such property, at any time within one year after the sale
thereof. Real property purchased by the state at said sale may be...
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45-11-247.01
Section 45-11-247.01 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The County
Commission of Chilton County may levy, in addition to all other taxes, including, but not
limited to, municipal gross receipts license taxes, a one cent privilege license tax against
gross sales or gross receipts. Notwithstanding the foregoing, the amount authorized to be
levied pursuant to this part shall not be levied against the sale of automobiles, farm machinery,
boats, and machinery used for manufacturing, which are exempt from the provisions of this
part. (b) The gross receipts of any business and the gross proceeds of all sales which are
presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this part. (Act 96-631, p. 1002, §3.)...
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45-19-237
Section 45-19-237 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE FEBRUARY 14, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) For purposes
of this section, the following words have the following meanings: (1) CREDIT CARD. A line
of credit issued by a domestic lender or credit card bank. (2) DEBIT CARD. A card issued by
a bank in relation to a checking or savings account authorized by law to be expended at the
discretion of the Coosa County Sheriff's Office. (b) To provide for convenience in making
purchases of tangible personal property or services approved by the sheriff, the Sheriff of
Coosa County may establish procedures to make certain purchases through use of a credit or
debit card issued to the Coosa County Sheriff's Office. The sheriff shall adopt written policy
and procedures governing the utilization of credit or debit cards which, at a minimum, shall
include each of the following: (1) A monetary limit on the amount of any...
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45-19-80.10
Section 45-19-80.10 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) In Coosa County,
a booking fee in the amount of thirty dollars ($30) shall be assessed against and collected
from each person booked or incarcerated into the Coosa County Jail and subsequently convicted.
The fee assessed pursuant to this section shall be in addition to any fines, court costs,
or other charges imposed. (b) The booking fee imposed by this section shall be assessed against
a defendant upon conviction by a court of law where the defendant is convicted. The clerk
of the court shall enter the amount of the fee as provided in this section on the docket sheet
and shall collect the fee in the same manner and the same time as court costs. Notwithstanding
the foregoing, the fee shall not be deemed a court cost based on collection by the clerk.
(c) If the defendant has his or her sentence commuted to time served,...
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24-11-5
Section 24-11-5 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. Account Holder Responsibilities.
The account holder shall do all of the following: (1) Not use funds held in a first-time and
second chance home buyer savings account to pay expenses of administering the account, except
that a service or other account fee may be deducted from the account by the financial institution
in which the account is held. (2) Submit the following to the Department of Revenue with the
account holder's Alabama income tax return: a. Detailed information, in a form prescribed
by the Department of Revenue, regarding the first-time and second chance home buyer savings
account, including a list of transactions for the account during the tax year. b. Form 1099
issued by the financial institution for the account. (3) Submit to the department, upon a
withdrawal of funds from a first-time and second chance...
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