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40-18-15
Section 40-18-15 Deductions for individuals generally. (a) No deduction shall be allowed
for any losses, expenses, or interest deferred or disallowed pursuant to 26 U.S.C. § 267
or for any cost required to be capitalized in accordance with 26 U.S.C. § 263A; otherwise,
there shall be allowed as deductions: (1) All ordinary and necessary expenses paid or incurred
during the taxable year in carrying on any trade or business, as determined in accordance
with 26 U.S.C. § 162. (2) Interest paid or accrued within the taxable year on indebtedness,
limited to the amount allowable as an interest deduction for federal income tax purposes in
the corresponding tax year or period pursuant to the provisions of 26 U.S.C. §§ 163, 264,
and 265. (3) The following taxes paid or accrued within the taxable year: a. Income taxes,
Federal Insurance Contribution Act taxes, taxes on self-employment income and estate and gift
taxes imposed by authority of the United States or any possession of the United...
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45-37A-51.01
Section 45-37A-51.01 Purpose. (a) It is the intent of the Legislature that the additional
benefits provided by this subpart shall be payable solely from the fund established by Section
45-37A-51.05, and that in no event shall any such additional benefit be payable from the fund
established under Act 929. (b)(1) As used in this subsection and subsection (c), these terms
have the meanings here given them. a. THE FUND. The fund that Section 45-37A-51.05
establishes, including all assets and resources in the fund or to be received by the fund
in the future, and all income in the fund or to be received by the fund in the future. b.
OBLIGATIONS OF THE SYSTEM. All existing, future, or contingent obligations and liabilities
of the system, including every pension, allowance, or benefit which is payable, or which may
become payable, out of the fund to any member of the system, or to any other person on account
of such other person's relation to a member of the system, and also including the...
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11-89C-4
Section 11-89C-4 Powers of public corporation; requirements for development or adoption
of rules, procedures, ordinances, etc. (a) When expressly required to comply with storm water
laws, any public corporation created pursuant to this chapter shall have the following powers:
(1) To establish, maintain, and operate an organizational structure pursuant to this chapter,
its original or amended certification, and its bylaws or other rules of procedure, that will
enable it to implement the storm water laws for and on behalf of any governing body that exercises
the option to participate in or with a public corporation, provided that no new or greater
authorities or powers other than those specifically granted to the governing bodies are conferred
upon any public corporation formed pursuant to this chapter. Except for the authority provided
in subdivision (20), authority to enforce the storm water laws is retained wholly and exclusively
to the governing bodies and may not be further...
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25-4-145
Section 25-4-145 Penalties; limitation of actions; collection of overpayments; waiver
of overpayments. (a) Penalties. (1) Whoever willfully makes a false statement or representation
or who willfully fails to disclose a material fact to obtain or increase any benefit or payment
under this chapter, or under an unemployment insurance law of any other state or government,
either for himself or herself or for any other person, whether such benefit or payment is
actually received or not, shall be guilty of an offense as follows and each such false statement
or representation shall constitute a separate and distinct offense: a. If the aggregate amount
involved in the offense exceeds two thousand five hundred dollars ($2,500) in value, that
shall constitute a Class B felony. b. If the aggregate amount involved in the offense exceeds
five hundred dollars ($500) but does not exceed two thousand five hundred dollars ($2,500),
that shall constitute a Class C felony. c. If the aggregate amount...
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40-3-7
Section 40-3-7 Term of service and schedule of compensation of members. The annual term
of service and compensation of members of the several county boards of equalization shall
be on a basis of total assessed value of all taxable property, using the year 1955 as the
basis, to be determined as follows: (1) In those counties in which the total assessed value
of all taxable property exceeds $600,000,000 according to the tax assessor's abstract of assessments
for the year, except in a county subject to subdivision (2), the members of the county boards
of equalization shall serve on a full-time basis, and each associate member shall be paid
at the rate of $19,425 per annum, and the chair shall be paid at the rate of $21,090 per annum,
payable in monthly installments. (2)a. This subdivision shall apply to any county of this
state which has a population of 600,000 or more according to the last or any subsequent federal
census and in which the total assessed value of all taxable property...
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45-37A-51.07
Section 45-37A-51.07 Retirement allowance and survivor's allowance. (a)(1) The words,
terms, and phrases of this section shall have the meaning ascribed to them by Act 929,
unless it appears from the context that a different meaning is intended. As used in this section
and Section 45-37A-51.11, these words and terms have the meanings hereby accorded them:
a. DEFERRED PENSION UNDER THE GENERAL RETIREMENT AND RELIEF SYSTEM. A pension granted to a
firefighter or police officer under Act 929, the payment of which does not commence until
the pension granted to such firefighter or police officer under this subpart ceases. b. DISABLED
CHILD. A firefighter's or police officer's son or daughter regardless of age who becomes disabled
prior to attaining age 18 with a medically determinable physical or mental impairment or impairments,
by reason of which impairment, or impairments, the son or daughter has been unable, and continues
to be unable, to engage in any substantially gainful activity. c....
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45-37A-51.11
Section 45-37A-51.11 Death benefit for spouses and children not receiving certain benefits.
(a) The words, terms, and phrases used in this section shall have the meaning ascribed
to them by Act 929, or Section 45-37A-51.07, unless it appears from the context that
a different meaning is intended. (b)(1) This section shall not apply to any firefighter
or police officer, or to his or her spouse, child, or children, unless at the time of his
or her death he or she had accumulated at least five years' credited service under Act 929.
This section shall not apply to any firefighter or police officer who has not executed
within the time hereinafter specified an instrument which shall provide that in the event
of his or her death the board of managers of this supplemental pension system shall receive
the return of any contributions made by him or her to this supplemental pension system and
to the general retirement and relief system created by Act 929, which if he or she had not
executed the...
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45-37A-51.243
Section 45-37A-51.243 Supplemental benefit. (a) In addition to the benefits described
herein for normal retirement, ordinary disability, and extraordinary disability, every participant
retired from city service or receiving a disability benefit immediately following having been
in the city service, which participant did not have active city service after July 1, 1989,
did not retire after July 1, 1990, or did not otherwise become eligible for a benefit calculated
at 2.25 percent, per year after July 1, 1990, shall have received after three years of retirement
or disability under this system an increase in monthly benefit in the amount of one hundred
fifty dollars ($150). Present and future surviving spouses or the survivors of the retirees,
who are not entitled to the 2.25 percent of the final average salary, shall have received
a monthly benefit increase in the amount of the percent of the one hundred fifty dollars ($150)
the surviving spouse or the survivor would normally be entitled...
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16-13-231
Section 16-13-231 Purposes and plan of apportionment. (a) In addition to all other appropriations
and apportionments of public school money now provided by law and made available for public
schools there shall be apportioned and paid to local boards of education from the Foundation
Program Fund, the amounts to be determined as hereinafter provided and in accordance with
regulations of the State Board of Education. This Foundation Program Fund shall be used principally:
(1) To aid in providing at least a 180 full instructional day minimum school term, or the
hourly equivalent thereof, except as otherwise provided in paragraph c. of subdivision (1)
of subsection (b); and, (2) To assist in the promotion of educational opportunity for all
children in the public schools. (b) The following requirements and procedures, supplemented
when necessary by regulations of the State Board of Education, shall govern the apportionment
of the fund: (1) REQUIREMENTS FOR PARTICIPATING IN FUND. In order for...
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25-4-116
Section 25-4-116 Records and reports of employing units. Every employing unit shall
keep true and accurate work records containing such information as is necessary for the administration
of this chapter. Such records shall be open to inspection and be subject to being copied by
the secretary or his authorized representatives at any reasonable time and as often as may
be necessary. The secretary, an appeals tribunal, any member of the board of appeals created
by the industrial relations law, or any authorized representative of the secretary may require
from such employer or employing unit such reports covering persons employed by him or it,
or employment, wages, hours, unemployment, and related matters as are necessary to the effective
administration of this chapter. Information thus obtained shall be held confidential, except
to the extent necessary for the proper presentation of the contest of a claim, and shall not
be published or be open to public inspection in any manner revealing...
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