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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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40-18-31.2
Section 40-18-31.2 Factor presence nexus standard for business activity. (a)(1) Individuals
who are residents or domiciliaries of this state and business entities that are organized
or commercially domiciled in this state have substantial nexus with this state. (2) Nonresident
individuals and business entities organized outside of the state that are doing business in
this state have substantial nexus and are subject to the taxes provided for in Chapters 14A,
18, and 16 of this title, when in any tax period the property, payroll, or sales of the individual
or business in the state, as they are defined in subsection (d), exceeds the thresholds set
forth in subsection (b). (b) Substantial nexus is established if any of the following thresholds
are exceeded during the tax period: (1) A dollar amount of fifty thousand dollars ($50,000)
of property. (2) A dollar amount of fifty thousand dollars ($50,000) of payroll. (3) A dollar
amount of five hundred thousand dollars ($500,000) of sales, as...
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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle
decals; determination of gross receipts; construction with other provisions. (a) Every taxpayer
required to purchase a business license under this chapter shall: (1) Purchase a business
license for each location at which it does business in the municipality, except as otherwise
provided by the municipality. (2) Except as provided in Section 11-51-193, with respect
to taxpayers subject to state licensing board oversight, be classified into one or more of
the following 2002 North American Industrial Classification System ("NAICS") sectors
and applicable sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR
NAICS TITLE SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR
LICENSE CALCULATION 111 Crop Production Agriculture, farming, nursery, fruit, growers Gross
Receipts and/or Flat Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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30-3-62
Section 30-3-62 Who may petition for withholding order; withholding on existing support
orders; filing with clerk; service; hearing; issuance of order; contents; when order takes
effect; entry of support and withholding orders by different courts; termination of withholding.
(a) Section 8-5-21 to the contrary notwithstanding, and in addition to and independent
of any other remedy provided by law for the enforcement of support, the obligee, district
attorney, or representative of the Department of Human Resources may file with a court of
this state, as defined in this article, a petition seeking an order of income withholding.
Additionally, for all existing support orders issued in the State of Alabama that do not provide
for income withholding and upon the filing of an application for support services by the obligee
with the department, the department shall petition the court for an income withholding order
pursuant to this section. The obligee, district attorney, or representative of...
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34-21-20.1
Section 34-21-20.1 Submission and use of fingerprints for criminal history background
check; costs; confidentiality. (a) Each applicant for a multistate license as a registered
nurse or licensed practical nurse, and each applicant for initial licensure by endorsement
as a registered nurse or licensed practical nurse, shall submit a full set of fingerprints
to the board for the purpose of obtaining a state and national criminal history background
check. (b) Fingerprints obtained pursuant to subsection (a) may be exchanged by the board,
the Alabama State Law Enforcement Agency or any successor entity thereof, or any channeler
approved by the board, with the Federal Bureau of Investigation for the purpose of obtaining
a state and national criminal history background check. (c) The applicant or licensee shall
be responsible for all costs associated with the submission of his or her fingerprints and
obtaining a state and national criminal history background check. The board may incorporate...
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40-12-270
Section 40-12-270 Disbursement of net proceeds from license taxes and registration fees;
Secondary Road Committee created. (a) The moneys collected each month by the judge of probate
from motor vehicle license taxes and registration fees, after deducting therefrom the amounts
referred to in subdivisions (1) and (2) of subsection (a) of Section 40-12-269, the
moneys remaining after making the said deductions being referred to in this section
as "the net proceeds," shall be disbursed by the judge of probate as follows: (1)
That portion of the net proceeds that consists of additional amounts paid under the schedule
of additional amounts set forth in subsection (b) of Section 40-12-248 shall be remitted
by the judge of probate to the State Treasurer who shall distribute said amounts as follows:
a. 64.75 percent of said amounts shall be distributed by the State Treasurer to the State
of Alabama; b. 35.25 percent of said amounts shall be apportioned and distributed by the State
Treasurer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-270.htm - 12K - Match Info - Similar pages
45-41-244.51
Section 45-41-244.51 Authorization of levy - sales tax. (a) The governing body of the
county is hereby authorized to levy and impose in the county, in addition to all other taxes
of every kind now imposed by law, and to collect as herein provided, a privilege or license
tax on account of the business activities and in the amount to be determined by the application
of rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions) engaged or continuing within the county in the business
of selling at retail any tangible personal property whatsoever, including merchandise and
commodities of every kind and character (not including, however,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.51.htm - 8K - Match Info - Similar pages
11-8A-1
Section 11-8A-1 Definitions. As used in this chapter, the following words shall have
the following meanings: (1) BOND FINANCING AGREEMENT. An agreement or other document relating
to the sale or issuance of bonds including, but not limited to, a bond purchase agreement,
a loan agreement, a refinancing agreement, or documents providing for bonds sold or issued
on a competitive sale basis. (2) BONDS. Bonds, bond anticipation notes, warrants, warrant
anticipation notes, or indebtedness issued or entered into on behalf of the county or by the
county commission for a term of at least three years or more. (3) BUSINESS DAY. A day, other
than a Saturday or a Sunday, on which commercial banking institutions are open for business
in the State of Alabama and a day on which the payment system of the Federal Reserve System
is operational. (4) CAPITAL EXPENDITURE. Any cost or expense of a type that is properly chargeable
to a capital account under general federal income tax principles. (5) GENERAL...
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33-5-52
Section 33-5-52 Boater safety certification generally. (a) Every person, except those
specifically exempted by statutory enactment, within five years from April 28, 1994, shall
procure a boater safety certification before operating a motorized vessel upon the waters
of this state, as defined in Section 33-5-3. This section shall not apply to
any sailboat, rowboat, or canoe. Notwithstanding anything to the contrary herein, an Alabama
resident 16 years of age and older, who has not been previously issued a boater safety certification,
may for a period of thirty (30) days following the date of sale of the vessel to the person,
operate the vessel upon the waters provided the following conditions are met: (1) The vessel
has been registered in the name of the person; and (2) a bill of sale for the vessel, indicating
that the person is the purchaser and owner of the vessel, is in the possession of the person
at all times of operation. In addition, any person while taking test drives of...
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45-1-243.01
Section 45-1-243.01 Authorization of levy of sales tax. (a) The governing body of the
county is hereby authorized to levy and impose in the county, in addition to all other taxes
of every kind now imposed by law, and to collect as herein provided, a privilege or license
tax on account of the business activities and in the amount to be determined by the application
of rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions) engaged or continuing within the county in the business
of selling at retail any tangible personal property whatsoever, including merchandise and
commodities of every kind and character (not including, however,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.01.htm - 8K - Match Info - Similar pages
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