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45-37A-51.242
Section 45-37A-51.242 Cost of living increases; future benefits (a) Upon approval of the governing
body of the municipality primarily served by the system and upon approval of the board of
managers, an increase in the amount of benefits, including improvements in the terms of benefits:
(1) for future retirees, benefits or improvements such as earlier vesting, decreased retirement
age, increase in multiplier used in calculating monthly benefit, or other like improvements
may be granted; and (2) for current retirees cost of living increases may be granted, subject
to the requirements of the United States Internal Revenue Code and regulations therewith.
Such increases shall apply to participants or retirees of the board of health. (b) Prior to
approving an increase in the above described benefits, the board shall obtain the actuarial
evaluation of the fund. Such evaluation shall project the actuarial cost of benefits for the
succeeding plan year and shall combine therewith the applicable...
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16-6D-9
Section 16-6D-9 Tax credit claims; administrative accountability; verification of requirements;
rules and procedures. (a)(1) An individual taxpayer who files a state income tax return and
is not claimed as a dependent of another taxpayer, a taxpayer subject to the corporate income
tax levied by Chapter 18 of Title 40, an Alabama S corporation as defined in Section 40-18-160,
or a Subchapter K entity as defined in Section 40-18-1 may claim a credit for a contribution
made to a scholarship granting organization. If the credit is claimed by an Alabama S corporation
or Subchapter K entity, the credit shall pass through to and may be claimed by any taxpayer
eligible to claim a credit under this subdivision who is a shareholder, partner, or member
thereof, based on the taxpayer's pro rata or distributive share, respectively, of the credit.
(2) The tax credit may be claimed by an individual taxpayer or a married couple filing jointly
in an amount equal to 100 percent of the total...
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34-9-6.1
Section 34-9-6.1 Mobile dental facilities or portable dental operations. (a) For purposes of
this section, the following words have the following meanings: (1) DENTAL HOME. The dental
home is the ongoing relationship between the dentist and the patient, inclusive of all aspects
of oral health care, delivered in a comprehensive, continuously accessible, coordinated, and
family-centered way. (2) MOBILE DENTAL FACILITY. Any self-contained facility in which dentistry
or dental hygiene is practiced which may be moved, towed, or transported from one location
to another. (3) OPERATOR. A person licensed to practice dentistry in this state or an entity
which is approved as tax exempt under Section 501(c)(3) of the Internal Revenue Code which
employs dentists licensed in the state to operate a mobile dental facility or portable dental
operation. (4) PORTABLE DENTAL OPERATION. The use of portable dental delivery equipment which
is set up on site to provide dental services outside of a mobile...
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19-3B-103
Section 19-3B-103 Definitions. In this chapter: (1) ACTION, with respect to an act of a trustee,
includes a failure to act. (2) ASCERTAINABLE STANDARD means a standard relating to an individual's
health, education, support, or maintenance within the meaning of Section 2041(b)(1)(A) or
2514(c)(1) of the Internal Revenue Code of 1986, as in effect on January 1, 2007, or as later
amended. (3) BENEFICIARY means a person that: (A) has a present or future beneficial interest
in a trust, vested or contingent; or (B) in a capacity other than that of trustee, holds a
power of appointment over trust property. (4) CHARITABLE TRUST means a trust, or portion of
a trust, created for a charitable purpose described in Section 19-3B-405(a). (5) CONSERVATOR
means a person appointed by the court to administer the estate of a minor or adult individual.
(6) ENVIRONMENTAL LAW means a federal, state, or local law, rule, regulation, or ordinance
relating to protection of the environment. (7) GUARDIAN means a...
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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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41-10-36
Section 41-10-36 Definitions. Unless the context requires otherwise, the terms defined in this
section shall have the following meanings for purposes of this division: (1) AFFECTED BOND.
Any obligation or portion thereof which is required under the terms of the code to receive
an allocation of the state ceiling as a condition for the exclusion of interest on such obligation
from the gross income of the recipient thereof for federal income tax purposes. (2) ALLOCATION.
An allocation of a portion of the state ceiling issued by the authority pursuant to the provisions
of this division. (3) APPLICATION. An application for an allocation, submitted by an issuer
under the provisions of this division. (4) APPLICATION FOR CARRYFORWARD ALLOCATION. Any application
filed with the authority seeking an elective carryforward of unused limitation for a "carryforward
purpose" as defined in Section 146(f)(5) of the code. (5) AUTHORITY. The State Industrial
Development Authority, a public corporation of...
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45-49A-63
Section 45-49A-63 Definitions. As used in this part, the following words and terms shall have
meanings as follows: (1) ANNUITY STARTING DATE. The first day for which a benefit is payable
as an annuity or any other form under Section 45-49A-63.80. (2) BENEFICIARY. The person or
persons named by a member by written designation filed with the board to receive payments
under this plan after the member's death. The member may not change his or her beneficiary
after his or her annuity starting date. If no beneficiary designation is in effect at the
member's death, or if no person so designated survives the member, the member's surviving
spouse, if any, shall be deemed to be the beneficiary, otherwise the beneficiary shall be
the member's estate. (3) BOARD. The Police and Fire Pension Board as constituted under Section
45-49A-63.120, or its delegate. (4) BREAK IN SERVICE. A period of absence which would constitute
a break in the member's service under the Mobile County Personnel Board rules;...
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26-2A-104.1
Section 26-2A-104.1 Corporations as guardians for developmentally disabled. (a) The term "developmentally
disabled" means a person whose impairment of general intellectual functioning or adaptive
behavior which is manifested before the person attains the age of 22 and results in intellectual
disability, cerebral palsy, epilepsy or autism and as defined in Public Law 98-527, the Developmental
Disabilities Assistance and Bill of Rights Act (Section 102(7)). (b) A private non-profit
corporation organized under the laws of Alabama and qualified under the Internal Revenue Code
as a 501(c)(3) tax exempt corporation as described herein is qualified for designation as
guardian for persons with developmental disabilities and who has been determined by the probate
court to need some degree of guardianship; provided that those corporations qualifying under
this section shall be governed by a board of directors which shall have no fewer than 35 percent
of its membership representing parents or...
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26-16-6
Section 26-16-6 Child Abuse and Neglect Prevention Board - Duties and functions of board and
department. (a) The state board shall do all of the following: (1) Meet not less than twice
annually at the times prescribed in Section 26-16-5(a). (2) Transmit to the Governor a list
of individuals recommended to fill the position of director. (b) The department, with the
approval of the state board, shall do all of the following: (1) Annually develop a state plan
for the distribution of funds from the trust fund. The plan shall assure that an equal opportunity
exists for establishment of prevention programs and receipt of trust fund money among all
geographic areas in this state. The plan shall be transmitted to the Speaker of the House,
the President Pro Tempore of the Senate, to the Governor, and to the Government Finance and
Appropriations Committee of the House of Representatives, or its successor, and the Committee
on Finance and Taxation General Fund of the Senate, or its successor. (2)...
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40-16-1
Section 40-16-1 Definitions. For the purpose of this chapter, the following terms shall have
the respective meanings ascribed to them by this section: (1) FINANCIAL INSTITUTION. Any person,
firm, corporation, and any legal entity whatsoever doing business in this state as a national
banking association, bank, banking association, trust company, industrial or other loan company
or building and loan association, and such term shall likewise include any other institution
or person employing moneyed capital coming into competition with the business of national
banks, and shall apply to such person or institution regardless of what business form and
whether or not incorporated, whether of issue or not, and by whatsoever authority existing.
The common parent corporation of a controlled group of corporations eligible to elect to file
a consolidated excise tax return, in accordance with Section 40-16-3, shall be considered
a financial institution if such parent corporation is a registered bank...
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