40-9-40
Section 40-9-40 (Effective October 1, 2014) Sale of certain durable medical equipment, prosthetics and orthotics devices, and medical supplies. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2013 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2014. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. In addition to any other exemptions provided by law, any items used for the treatment of illness or injury or to replace all or part of a limb or internal body part purchased by or on behalf of an individual pursuant to a valid prescription and covered by and billed to a third party payer shall be exempt from state, county, and municipal sales and use taxes, including, but not limited to, any of the following: Durable medical equipment, including repair parts and the disposable or single patient use supplies required for the use of the equipment; medical oxygen and related equipment and supplies; prosthetic and orthotic devices; and medical supplies, as defined and covered under the Medicare...
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31-9-83
Section 31-9-83 Distributions from fund; eligibility; purposes. THIS SECTION WAS AMENDED BY ACT 2018-94 IN THE 2018 REGULAR SESSION, EFFECTIVE FEBRUARY 15, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Disbursements from the recovery fund for purposes set out in this section shall only be available as provided herein upon a proclamation from the Governor or Legislature made pursuant to Section 31-9-8, and a proclamation made by the local governing body in the county or municipality affected by the disaster. The following rules shall apply for all distributions from the recovery fund for purposes set out in this section: (1) Distributions may not be used for state emergency response and relief efforts, except as determined appropriate pursuant to rules adopted by the committee under Section 31-9-86. (2) Distributions under this section shall only be available to reimburse an eligible county or municipality for those expenses not covered by insurance or other similar programs....
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38-9B-2
Section 38-9B-2 Definitions. THIS SECTION WAS AMENDED BY ACT 2018-422 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 31, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. As used in this chapter, the following words shall have the following meanings: (1) ALABAMA FAMILY CHARITABLE TRUST (AFT CHARITABLE TRUST). The trust established by the board of trustees that qualifies as a tax exempt charitable entity under the United States Internal Revenue Code, to provide benefits for any individual who does not have a sufficient amount in his or her AFT Trust to meet the individual's needs. (2) ALABAMA FAMILY TRUST (AFT TRUST). The Alabama Family Trust established pursuant to this chapter. (3) ALABAMA FAMILY TRUST CORPORATION (AFT CORPORATION). An Alabama not-for-profit corporation established by the board of trustees pursuant to this chapter that qualifies as a tax exempt charitable organization under the United States Internal Revenue Code. (4) BOARD OF TRUSTEES. The Alabama Family Trust Board...
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40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information. THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section, it shall be unlawful for any person to print, publish, or divulge, without the written permission or approval of the taxpayer, the return of any taxpayer or any part of the return, or any information secured in arriving at the amount of tax or value reported, for any purpose other than the proper administration of any matter administered by the department, a county, or a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical information pertaining to taxes may be disclosed at the discretion of the commissioner or his or her delegate to the legislative or executive branch of the state. Upon request, the commissioner or his or her delegate may make written disclosure as...
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38-9B-5
Section 38-9B-5 AFT Corporation, Trust, and Charitable Trust. THIS SECTION WAS AMENDED BY ACT 2018-36 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 31, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The board of trustees shall establish and administer the AFT Corporation. The board of trustees shall execute all documents necessary to establish and administer the AFT Corporation including, but not limited to, documents to form a not-for-profit corporation and to qualify as an organization pursuant to Section 501(c)(3) of the United States Internal Revenue Code. (b) The AFT Corporation shall establish the AFT Trust and the AFT Charitable Trust, and the board of trustees shall administer the AFT Trust and the AFT Charitable Trust through the AFT Corporation. The board of trustees and the AFT Corporation shall take all steps necessary to satisfy all federal and state laws, and all regulations, rules, and policies established by the federal Social Security Administration to ensure...
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40-26B-26
Section 40-26B-26 Reduction of revenues; reimbursement computations; quality incentive program. THIS SECTION WAS AMENDED BY ACT 2020-147 IN THE 2020 REGULAR SESSION, EFFECTIVE MAY 18, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) No revenues resulting from the privilege assessment established by this article and applied to increases in covered services or reimbursement levels or other enhancements of the Medicaid program shall be subject to reduction or elimination while the privilege assessment is in effect. (b) Every nursing facility participating in the Medicaid program in the State of Alabama shall be reimbursed according to the reimbursement methodology contained in Chapter 560-X-22 of the Alabama Medicaid Agency Administrative Code (Supp. 12/31/95) on January 31, 1998, which methodology is incorporated by reference herein, except that the following shall apply: (1) The ceiling for the operating cost center described in Title 560-X-22-.06 (2)(a) of the Alabama Medicaid...
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45-40-80.02
Section 45-40-80.02 Supplemental retirement benefit. (a) The circuit and district court judges of the Thirty-sixth Judicial Circuit who are holding office on May 29, 1984, shall have six months from May 29, 1984, to make an election, in writing, with the county commission of the county comprising the circuit to come within this section. Each circuit and district court judge appointed or elected to office in the Thirty-sixth Judicial Circuit after May 29, 1984, shall come under this section as a matter of law. (b) Each circuit and district court judge coming under this section shall contribute annually to the county treasury of the county comprising the Thirty-sixth Judicial Circuit six percent of his or her annual salary supplement derived from the county. Such percentage shall be payable in equal monthly installments and shall be deducted by the county treasurer from the judge's salary supplement and credited to an individual account of the judge from whose salary supplement it was...
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45-1-241.09
Section 45-1-241.09 Expense allowance; salary. (a) Commencing April 1, 2017, the Revenue Commissioner of Autauga County shall receive an annual expense allowance of twelve thousand dollars ($12,000) payable in equal monthly installments. This expense allowance shall be in addition to all other compensation or benefits granted to the revenue commissioner and may be treated as compensation for retirement purposes. (b) Effective beginning the next term of office, the annual salary of the Revenue Commissioner of Autauga County shall be increased by twelve thousand dollars ($12,000) and the expense allowance provided for in subsection (a) shall be null and void. (c) Notwithstanding any other provision of law, in addition to any other compensation provided to the revenue commissioner, the revenue commissioner shall continue to receive any cost-of-living or other salary increases granted by the county commission to other elected officials in the county. (Act 2017-119, ยง2.)...
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45-26-242.01
Section 45-26-242.01 Expense allowance and salary of revenue commissioner; salary increases. (a) Effective on July 1, 2020, the revenue commissioner shall receive an annual expense allowance of sixteen thousand dollars ($16,000) per year payable in equal monthly installments from the general fund of the county until September 30, 2021. The expense allowance shall be in addition to all other compensation and benefits granted the revenue commissioner and may be treated as compensation for retirement purposes. Effective October 1, 2021, the expense allowance provided by this subsection shall be repealed. (b) Effective on October 1, 2021, the revenue commissioner shall receive a base annual salary of ninety-five thousand dollars ($95,000) per year payable in equal monthly installments as provided by law, plus any additional compensation provided by general law pursuant to subdivision (3) of Section 11-2A-3. The salary provided by this subsection shall supersede any salary, expense...
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9-11-244
Section 9-11-244 Taking, etc., of protected birds or animals by means of bait; bait privilege license. THIS SECTION WAS AMENDED BY ACT 2019-103 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as provided in subsection (b), no person at any time shall take, catch, kill, or attempt to take, catch, or kill any bird or animal protected by law or rule of the State of Alabama by means, aid, or use, directly or indirectly, of any bait, such as shelled, shucked, or unshucked corn or of wheat or other grain, salt, or any other feed whatsoever that has been so deposited, placed, distributed, or scattered as to constitute for the birds or animals a lure, attraction, or enticement to, on, or over the area where a hunter or hunters are attempting to kill or take them; provided, that the birds or animals may be taken under properly shocked corn and standing crops of corn, wheat, or other grain or feed and grains scattered solely as a result...
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