40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state and local tax liability of multistate taxpayers, including the equitable apportionment of tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article II. Definitions. As used in this compact: 1. "State" means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession of the United States. 2. "Subdivision" means any governmental unit or special district of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus Lines Insurance Multi-State Compliance Compact Act is enacted into law and entered into with all jurisdictions mutually adopting the compact in the form substantially as follows: PREAMBLE WHEREAS, with regard to Non-Admitted Insurance policies with risk exposures located in multiple states, the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted and Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted Insurance sold to, solicited by, or negotiated with an insured whose Home State is another State shall be preempted with respect to such application;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-61-1.htm - 62K - Match Info - Similar pages
45-44-140.01
Section 45-44-140.01 Finance charge or tax assessed on forest lands. (a) After the Macon County Commission has determined that such a need does exist in Macon County, the county commission, in the manner hereinafter specified, may provide for a financial charge or tax to be paid by the owners of forest lands located in Macon County for the use of the land for timber growing purposes amounting to the whole or any part of the cost of such fire protection program, but not in excess of ten cents ($.10) per acre, provided such financial charge or tax is not greater than the benefit accruing to such forest lands due to availability of such fire protection. (b) Forest lands as used in this part, shall mean any land which supports a forest growth, or which under prevailing natural and economic conditions may be expected to support such a growth in the future, or which is being used or reserved for any purpose. Forest lands as used in this part, shall not include any lands primarily used for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-140.01.htm - 1K - Match Info - Similar pages
45-44-140.04
Section 45-44-140.04 Determination of affected areas and owners; notice and hearing. The County Commission of Macon County is authorized to appoint agents and delegate authority to individuals to search out forest lands in Macon County, determine the area and owners thereof, and report same to the Tax Assessor of Macon County who shall be authorized after notice by certified mail to such owners, and hearing before the county commission if so requested by such owners, to place said financial charge or tax against said forest lands as may be determined by the report of such agents or the determination of the county commission. (Act 81-845, p. 1520, ยง 5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-140.04.htm - 971 bytes - Match Info - Similar pages
45-5-140
Section 45-5-140 Assessment of tax against owners of forest lands. (a) The County Commission of Blount County is authorized, when the need exists, to provide protection against forest fires in Blount County by participating in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified. (b)(1) After the Blount County Commission has determined that such a need does exist in Blount County, the county commission may, in the manner hereinafter specified, provide for a financial charge or tax to be paid by the owners of forest lands located in Blount County for the use of the land for timber growing purposes amounting to the whole or any part of the cost of such fire protection program, but not in excess of ten cents ($0.10) per acre, provided such financial charge or tax is not greater than the benefit accruing to such forest lands due to availability of such fire protection. (2) "Forest lands" as used in this section, shall mean any land which supports a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-140.htm - 3K - Match Info - Similar pages
45-47-140
Section 45-47-140 Forest fire protection. (a) The County Commission of Marion County is authorized, when the need exists, to provide protection against forest fires in Marion County by participating in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified. (b)(1) After the Marion County Commission has determined that such a need does exist in Marion County, the county commission, in the manner hereinafter specified, may provide for a finance charge to be paid by the owners of forest lands located in Marion County for the use of the land for timber growing purposes amounting to the whole or any part of the cost of such fire protection program, but not in excess of ten cents ($.10) per acre, provided such finance charge is not greater than the benefit accruing to such forest lands due to availability of such fire protection. (2) Forest lands, as used in this section, shall mean any land which supports a forest growth or which is being used or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-140.htm - 3K - Match Info - Similar pages
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence in the fairness of the state tax system, the state shall provide an independent agency with tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer has had a full opportunity to attempt settlement with the Department of Revenue based, among other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal within the executive branch of government, this chapter provides taxpayers with a means of resolving controversies that insures both the appearance and the reality of due process and fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
45-14-140.01
Section 45-14-140.01 Finance charge or tax assessed on forest lands. (a) After the Clay County Commission has determined that such a need does exist in Clay County, the county commission may, in the manner hereinafter specified, provide for a finance charge or tax to be paid by the owners of forest lands located in Clay County for the use of the land for timber growing purposes amounting to the whole or any part of the cost of such fire protection program, but not in excess of ten cents ($.10) per acre, provided such finance charge or tax is not greater than the benefit accruing to such forest lands due to availability of such fire protection. (b) "Forest lands" as used in this article shall mean any land which supports a forest growth, or which under prevailing natural and economic conditions may be expected to support such a growth in the future, or which is being used or reserved for any forest purpose. "Forest lands" as used in this article shall not include any lands primarily...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-140.01.htm - 1K - Match Info - Similar pages
45-40-140.01
Section 45-40-140.01 Finance charge or tax assessed on forest lands. (a) After the Lawrence County Commission has determined that such a need does exist in Lawrence County, the county commission, in the manner hereinafter specified, may provide for a financial charge or tax to be paid by the owners of forest lands located in Lawrence County for the use of the land for timber growing purposes amounting to the whole or any part of the cost of such fire protection program, but not in excess of ten cents ($.10) per acre, provided the financial charge or tax is not greater than the benefit accruing to such forest lands due to availability of the fire protection. (b) Forest lands, as used in this part, shall mean any land which supports a forest growth, or which under prevailing natural and economic conditions may be expected to support such a growth in the future, or which is being used or reserved for any purpose. Forest lands, as used in this part, shall not include any lands primarily...
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9-13-183
Section 9-13-183 Participation by county commissions in fire protection program of State Forestry Commission - Assessments against owners of forestlands for costs - Determination of need therefor; determination and establishment of amount. The need for special assessments to provide forest fire protection within the county shall be determined by the county commission after a public hearing is held thereon. Such hearing shall be held by such body only after a petition signed by a majority of the total number of persons owning forestlands within the county has been presented thereto; provided, that such persons are the owners of more than one half of the forestland situated within the county. The county commission shall give 10 days' notice of the time and place at which they shall meet to determine the need for a program in such county to provide protection against forest fires, the manner of financing a fire protection program, the part of the cost of such program to be assessed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-183.htm - 1K - Match Info - Similar pages
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