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45-37-249.09
Section 45-37-249.09 Jefferson County 2015 Sales Tax Fund. (a) There is hereby created a governmental
fund of the county to be designated the Jefferson County 2015 Sales Tax Fund. The county commission
shall maintain the 2015 Sales Tax Fund and shall administer it according to its normal fund
administration procedures. (b) As promptly as practicable after the end of each fiscal year
of the county, funds on deposit in the 2015 Sales Tax Fund as of September 30 of each year
shall be distributed to the city or county boards of education then serving students resident
in the county according to the following procedure: (1) Each county or city board of education
serving any portion of the county shall certify in writing to the county commission its average
daily membership of students resident in the county, its certified enrollment, calculated
in accordance with Article 11 of Chapter 13 of Title 16, or any successor thereto. County
or city boards of education may use their certification to...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
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40-18-58
Section 40-18-58 Appropriation. There is hereby appropriated out of the proceeds of the income
tax levied and collected under the provisions of this chapter to the Property Tax Relief Fund
such an amount as may be necessary for the replacement of any revenues lost by reason of the
exemption of homesteads from all state ad valorem taxes as provided for in this title, after
provision has been made for the payment of any and all expenses incurred by the Department
of Revenue in the administration of this chapter and in the collection of the taxes as provided
herein; provided, that the amount of such expenses, including salary, travel, equipment, and
all items of cost necessary for the enforcement of the provisions of this chapter shall be
limited to the amount appropriated therefor by the Legislature in the general appropriation
bill and shall be budgeted, allotted and expended pursuant to the provisions of Article 4
of Chapter 4 of Title 41. The Comptroller, with the approval of the...
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40-5-23
Section 40-5-23 List of insolvents and list of errors in assessments - Reports; publication;
advertisement costs. The tax collector shall in each year report on oath to the Department
of Revenue at Montgomery, and to the county commission at the June meeting thereof, a list
on a form prescribed by the Department of Revenue of the persons from whom the taxes assessed
against them cannot be collected, with the amount of taxes, state and county assessed against
each, which shall be termed "list of insolvents," and a list of such persons as
have been overassessed or wrongfully assessed, with the taxes, state and county assessed against
each, which shall be termed "list of errors in assessments," and any taxes which
may be in litigation, in order that the same may be passed upon and determined by the commission.
The tax collector shall cause the said "list of insolvents" to be published twice
during the month of July following the submission thereof at the first regular meeting in
June of...
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40-9F-33
Section 40-9F-33 Limitations on tax credits; Historic Income Tax Credit Account; transfer or
assignment of tax credits. (a) The state portion of any tax credit against the tax imposed
by Chapter 18 for the taxable year in which the certified rehabilitation is placed in service,
shall be equal to 25 percent of the qualified rehabilitation expenditures for certified historic
structures. No tax credit claimed for any certified rehabilitation may exceed five million
dollars ($5,000,000) for all allowable property types except a certified historic residential
structure, and fifty thousand dollars ($50,000) for a certified historic residential structure.
(b) There is created within the Education Trust Fund a separate account named the Historic
Preservation Income Tax Credit Account. The Commissioner of Revenue shall certify to the Comptroller
the amount of income tax credits under this section and the Comptroller shall transfer into
the Historic Preservation Income Tax Credit Account only...
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41-23-61
Section 41-23-61 Definitions. As used in this article, the following words and phrases shall
have the following meanings: (1) ADVISORY COUNCIL. A subcommittee of the committee. (2) BASE
FUNDS. Any money not appropriated pursuant to this article, that is used to match the state
funds. Base funds may be federal, local, private, foundation grants, or money derived from
any other source. (3) COMMITTEE. The Regional Revolving Loan Policy Committee established
by Section 41-23-51. (4) CONTRACTUAL SERVICES. Any services necessary for the implementation
of and the administration of this article. (5) DEPARTMENT. The Alabama Department of Economic
and Community Affairs. (6) INCUBATOR. A multitenanted facility characterized by shared business
services, equipment, space, and access to on-premises business consultants. (7) LEGAL ENTITY.
Any authority, agency, regional planning and development commission, city government, county
government, or subdivisions thereof to which the state may grant funds....
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23-1-181
Section 23-1-181 Appropriations and pledges of revenue for payment of principal and interest
on bonds; sinking fund. (a) Where used in this section the following words and terms shall
be given the following respective meanings: (1) BONDS. Such term, without qualifying words
or phrases, means bonds of the corporation issued under this article. (2) CODE. The Code of
Alabama, 1975. (3) CORPORATION. Alabama Highway Finance Corporation, a public corporation
and instrumentality of the State of Alabama that was organized and is existing under this
article. (4) GASOLINE TAX APPROPRIATION STATUTE. Section 40-17-359. (5) HIGHWAY GASOLINE TAX.
a. The excise tax levied in subdivision (1) of subsection (a) of Section 40-17-325, exclusive
of those portions of the tax in respect of aviation fuel and marine gasoline, as those terms
are used in the section; and b. The excise tax levied by Article 3 of Chapter 17 of Title
40, exclusive of that portion of the tax in respect of diesel fuel. (6) NET...
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24-6-4
Section 24-6-4 Powers and duties; fund; Sunset provision. (a) The commission, in an advisory
capacity, shall be the principal staff agency of the executive branch to provide, with the
cooperation of other departments of state governmental units, a comprehensive housing program
and procedures which include the relevance for housing programs administered by the state
and the governmental structures required to put such programs into effect. The commission,
through its administrator, shall perform all the duties and exercise all the powers and authority
relative to modular housing, manufactured buildings, manufactured housing, and pre-HUD 1976
mobile homes, heretofore vested in the Fire Marshal's Division within the State Department
of Insurance, and other implied powers. All the functions, powers, authority, and duties provided
by law, specifically, but not limited to: Sections 24-5-1 through 24-5-14; 24-5-30 through
24-5-34; and 24-4A-1 through 24-4A-7, all books, records, and supplies,...
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26-16-30
Section 26-16-30 Creation of fund; purpose; investment; disposition. (a) The Children's Trust
Fund is created as a separate fund in the State Treasury. The function of the Children's Trust
Fund shall be to serve as a permanent trust pursuant to Section 26-16-8, and as an investment
account for the earnings and funds received by the Child Abuse and Neglect Prevention Board
pursuant to Sections 26-16-8, 26-16-31, and 26-16-30(e). (b) The State Treasurer shall credit
to the trust fund all amounts appropriated for this purpose under this article and any amounts
received under Section 26-16-8. (c) The State Treasurer shall invest trust fund money in the
same manner as funds are invested pursuant to Section 16-33C-6. Earnings shall be credited
to the trust fund. (d) A separate revenue trust account in the State Treasury is created to
be known as the Child Abuse and Neglect Prevention Board Operations Fund which shall serve
as the administrative fund for the Children's Trust Fund and the...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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