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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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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41-23-252
Section 41-23-252 Definitions. For the purpose of this article, the following words and phrases shall have the following meanings: (1) ADECA. The Alabama Department of Economic and Community Affairs. (2) ALABAMA RESEARCH ENTITY. One or more of the following: a. A public or private university in the state. b. A university research foundation affiliated with a public or private university in the state. c. A public two-year college in the state. d. A publicly owned hospital in the state. e. An entity duly formed, domiciled, or qualified to do business in the state that meets each of the following criteria: 1. Is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended. 2. Is predominantly engaged in research and non-commercial development activities undertaken for the purpose of discovering information that is technological or biotechnological in nature, involves a process of experimentation, and the application of which is intended to be...
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41-9-219-6
Section 41-9-219-6 Examinations; rules; appraisal. (a) The department may conduct examinations to verify that the tax credits under this article have been received and applied according to the requirements of this article and to verify that no event has occurred that would result in a recapture of tax credits under Section 41-9-219.4. (b) The department and the Department of Revenue shall prescribe such rules as may be appropriate to carry out their respective duties under this section and may issue advisory letters to individual qualified community development entities and their investors that are limited to the specific facts outlined in an advisory letter request from a qualified community development entity. The rulings cannot be relied upon by any person or entity other than the qualified community development entity that requested the letter and the taxpayers that are entitled to any tax credits generated from investments in the entity. (c) In rendering advisory letters and...
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45-37-123.82
Section 45-37-123.82 Employee contributions. (a) Employee contributions generally. As a condition of employment and of accruing benefits under the plan, each member shall contribute six percent of such member's compensation to the plan. The employee contributions shall be after tax, or if approved by the pension board such employee contributions shall be pre-tax and treated as "picked-up" and contributed by the county to the plan pursuant to Section 414(h)(2) of the Internal Revenue Code. The county shall process such employee contributions each payroll period and the aggregate amount shall be deposited in the trust fund. Employee contributions shall begin on the member's first paycheck after a member becomes eligible for membership in the system as provided for in Section 45-37-123.50. In the event that the county fails to withhold any employee contributions, the county may withhold such amounts, whether treated by the county as after-tax contributions or treated as "picked-up"...
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40-1-43
Section 40-1-43 Misuse of federal tax returns or information therefrom by state officers, employees, etc., or former employees or agents. It shall be unlawful for any officer, employee, agent, or former employee or agent of the Department of Revenue to use a federal tax return, or information reflected on such federal return, for any purpose other than in the administration of the revenue laws administered by the Department of Revenue or to disclose to any person, except as authorized by the Internal Revenue Code, 26 U.S.C. ยง1 et seq., any federal return information, whether received from the Internal Revenue Service under an exchange of information agreement or from the taxpayer as an attachment to his state tax return. Any person violating the provisions of this section shall be deemed guilty of a misdemeanor, and shall be fined not to exceed $1,000 or sentenced to hard labor for the county for not more than one year, one or both for each offense, and upon conviction thereof, any...
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45-32-150.21
Section 45-32-150.21 Charity days. (a) The racing commission shall extend the limitations of time for greyhound racing not to exceed two days at any one track beyond the period otherwise provided by law so that any such track shall conduct a charity day or days of racing for any one or more recognized charities in Greene County which has a tax exempt status as provided for under the Internal Revenue Code. The total of all profits derived from the operation of such racing on such charity days including all monies which would otherwise be received by the racing commission as taxes for such day's operations shall be and become a part of the charity trust fund for which such racing on such days is conducted. The charity trust fund shall be administered as directed by the racing commission. (b) In determining profits derived from such racing on such charity days, which profits shall include all taxes payable to the county or any agency thereof for such days' operations, the tracks shall...
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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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40-18-174
Section 40-18-174 Tax imposed on certain built-in gains. (a) If for any taxable year beginning in the recognition period an Alabama S corporation has a net recognized built-in gain, there is hereby imposed a tax (computed under subsection (b)) on the income of such corporation for such taxable year. (b)(1) The amount of the tax imposed by subsection (a) shall be computed by multiplying five percent by the net recognized built-in gain of the Alabama S corporation for the taxable year. (2) Notwithstanding Section 40-18-168, any net operating loss carryforward which would be deductible except for Section 40-18-168 and which arose in a taxable year for which the corporation was not an Alabama S corporation, shall be allowed as a deduction against the net recognized built-in gain of the Alabama S corporation for the taxable year. For purposes of determining the amount of any such loss which may be carried to subsequent taxable years, the net recognized built-in gain shall be treated as...
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41-10-406
Section 41-10-406 Dissolution of authority; title to property of authority to rest in state upon dissolution of authority. At any time when the incorporators named in Section 41-10-393 determine that the services provided by the authority are no longer of benefit to the entities served by the authority and that all obligations of the authority have been paid in full, the authority may be dissolved upon the filing with the Secretary of State of a written statement for dissolution, which shall be subscribed by each of the incorporators of the authority and which shall be sworn to by each such incorporator before an officer authorized to take acknowledgements to deeds. Upon the filing of said written statement for dissolution, the authority shall cease and any property or other asset owned by it at the time of dissolution shall pass to the State of Alabama exclusively for purposes of Section 501(c)(3) of the Internal Revenue Code. The Secretary of State shall file and record the written...
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