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6-10-6
Section 6-10-6 Personalty. The personal property of such resident, except for wages, salaries,
or other compensation, to the extent of the resident's interest therein, to the amount of
seven thousand five hundred dollars ($7,500) in value, to be selected by him or her, and,
in addition thereto, all necessary and proper wearing apparel for himself or herself and family,
all family portraits or pictures and all books used in the family shall also be exempt from
levy and sale under execution or other process for the collection of debts. No wages, salaries,
or other compensation shall be exempt except as provided in Section 5-19-15 or Section 6-10-7.
(Code 1876, §§2820, 2823; Code 1886, §2511; Code 1896, §2037; Code 1907, §4164; Code
1923, §7886; Code 1940, T. 7, §629; Acts 1980, No. 80-569, p. 879, §3; Acts 1988, No. 88-294,
p. 454, §2; Act 2015-484, §1.)...
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40-18-1
Section 40-18-1 Definitions. For the purpose of this chapter, the following terms shall have
the respective meanings ascribed by this section: (1) ADVANCED FOSSIL-BASED GENERATION. The
production of electricity from fossil-based generation with the use of technology or efficiency
improvements to control or reduce carbon emissions, including but not limited to, technologies
described in 26 U.S.C. § 48A(f), as such provision existed on December 31, 2007. (2) ALTERNATIVE
ENERGY RESOURCES. Coal gasification or liquefaction, nuclear, and advanced fossil-based generation.
(3) BIOMASS. Animals and plants, and the waste, by-products, or derivatives of either, including,
but not limited to, the materials described in 26 U.S.C. §§ 45(c)(2), 45(c)(3), 45K(c)(3),
or 48B(c)(4). (4) BUSINESS TRUST. Any entity which is a business trust for federal income
tax purposes. (5) CAPTIVE REIT. Any REIT whose shares or certificates of beneficial interest
are not regularly traded on an established...
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11-65-2
Section 11-65-2 Definitions. (a) The following words and phrases used in this chapter, and
others evidently intended as the equivalent thereof, shall, unless the context clearly indicates
otherwise, have the following respective meanings: (1) ALABAMA-BRED. When this term is used
with reference to a horse, it means a horse which is registered in the registry designated
and administered by a commission in accordance with such rules concerning domicile and registration
requirements as may be established by such commission and which is either (i) foaled from
a mare domiciled in the state during the 10-year period beginning with January 1, 1991, or
(ii) sired by an Alabama stallion and foaled from a mare domiciled in the state at any time
after the expiration of such 10-year period. (2) ALABAMA STALLION. A stallion which is standing
in the state at the time he is bred to the dam of an Alabama-bred horse, which is registered
with a commission, and which is owned or leased by a resident of...
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6-10-7
Section 6-10-7 Wages, salaries, or other compensation of laborers or employees for personal
services. (a) The wages, salaries, or other compensation of laborers or employees, residents
of this state, for personal services, shall be exempt from levy under writs of garnishment
or other process for the collection of debts contracted or judgments entered in tort in an
amount equal to 75 percent of such wages, salaries, or other compensation due or to become
due to such laborers or employees, and the levy as to such percentage of their wages, salaries,
or other compensation shall be void. The court issuing the writ or levy shall show thereon
the amount of the claim of the plaintiff and the court costs in the proceedings. If at any
time during the pendency of the proceedings in the court a judgment is entered for a different
amount, then the court shall notify the garnishee of the correct amount due by the defendant
under the writ or levy. The garnishee shall retain 25 percent of the wages,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-10-7.htm - 2K - Match Info - Similar pages
40-18-14
Section 40-18-14 Adjusted gross income of individuals. The term "gross income" as
used herein: (1) Includes gains, profits and income derived from salaries, wages, or compensation
for personal services of whatever kind, or in whatever form paid, including the salaries,
income, fees, and other compensation of state, county, and municipal officers and employees,
or from professions, vocations, trades, business, commerce or sales, or dealings in property
whether real or personal, growing out of ownership or use of or interest in such property;
also from interest, royalties, rents, dividends, securities, or transactions of any business
carried on for gain or profit and the income derived from any source whatever, including any
income not exempted under this chapter and against which income there is no provision for
a tax. The term "gross income" as used herein also includes alimony and separate
maintenance payments to the extent they are includable in gross income for federal income
tax...
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40-18-26
Section 40-18-26 Information from source of income. Every resident individual, corporation,
association, or agent shall make a report to the Department of Revenue of complete information
covering the amount of all interest, rent, salaries, wages, premiums, annuities, compensations,
remunerations, emoluments, or other fixed or determinable gains, profits and income, except
interest coupons payable to bearer, of any taxpayer taxable under this chapter, of $1,500
or more in any taxable year under such regulations and in such form and manner and to such
extent as may be prescribed by the Department of Revenue. (Acts 1935, No. 194, p. 256; Code
1940, T. 51, §393.)...
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40-18-19
Section 40-18-19 Exemptions - Generally. (a) The following exemptions from income taxation
shall be allowed to every individual resident taxpayer: (1) Retirement allowances, pensions
and annuities, or optional allowances, approved by the Board of Control of the Teachers' Retirement
System of Alabama, which exempt status is set out in Section 16-25-23. (2) Retirement allowances,
pensions and annuities or optional allowances, approved by the Board of Control of the Employees'
Retirement System of Alabama, which exempt status is set out in Section 36-27-28. (3) The
first eight thousand dollars ($8,000) of any retirement compensation, retirement allowances,
pensions and annuities, or optional allowances, received by any eligible firefighter, as defined
in Sections 36-32-1 and 36-32-2, or his or her designated beneficiary, from any firefighting
agency established in the State of Alabama, but only if such retirement compensation, retirement
allowances, pensions and annuities, or optional...
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40-9-19
Section 40-9-19 Homesteads. (a)(1) Homesteads, as defined by the Constitution and laws of Alabama,
are exempt from all state ad valorem taxes. In no case shall the exemption apply to more than
one person or head of the family, nor shall the exemption exceed $4,000 in assessed value
or 160 acres in area for any resident of this state who is not over 65 years of age. (2) The
homesteads of residents of this state, over 65 years of age, or who are retired due to permanent
and total disability, regardless of age, or who are blind as defined in Section 1-1-3, regardless
of age or whether such person is retired, shall be exempt from all state ad valorem taxes.
(3) The state Commissioner of Revenue may define and specify the condition or state of health
that makes a person "permanently and totally disabled" and may issue certificates
of disability to the person as he or she may find meets such specifications. Any person who
is drawing any pension or annuity from the armed services or a company...
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36-6-1
Section 36-6-1 "Employee" defined; time of payment of salaries generally. (a) For
the purpose of this section the word "employee" shall be defined as: (1) Everyone
in the classified, exempt, or unclassified service of the state as defined in Section 36-26-10,
(2) Legislative personnel, officers and employees, Legislative Reference Service personnel,
and Legislative Fiscal Office personnel, (3) All court officials and employees of the Unified
Judicial System serving the trial courts, (4) Employees of the Administrative Office of Courts
paid on a biweekly basis, and (5) All hourly personnel who are considered to be permanent
employees. (b) Every state employee whether subject to the state Merit System or not shall
be paid biweekly two weeks in arrears through March 17, 2006, and beginning April 3, 2006,
shall be paid semi-monthly one payday in arrears, except that elected officials and appointees
whose pay is based on an annual salary for the position held shall be payable in equal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-6-1.htm - 4K - Match Info - Similar pages
25-4-16
Section 25-4-16 Wages. (a) Prior to January 1, 1983, "wages," as used in this chapter,
shall mean such remuneration as was defined in this section prior to such date. (b) On and
after January 1, 1983, "wages," as used in this chapter, shall mean every form of
remuneration paid or received for personal services, including the cash value of any remuneration
paid in any medium other than cash. The reasonable cash value of remuneration paid in any
medium other than cash shall be determined in accordance with rules prescribed by the director;
except that effective on May 28, 1980, and for the purposes of reporting and computing the
amount of contributions due, back pay awarded as the result of an agreement, arbitration,
or order of a court of competent jurisdiction on a retroactive basis shall be considered "wages"
during the calendar quarter in which such retroactive payments are made. The term "wages,"
however, shall not include: (1) That part of remuneration, which after remuneration...
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