16-6D-9
Section 16-6D-9 Tax credit claims; administrative accountability; verification of requirements; rules and procedures. (a)(1) An individual taxpayer who files a state income tax return and is not claimed as a dependent of another taxpayer, a taxpayer subject to the corporate income tax levied by Chapter 18 of Title 40, an Alabama S corporation as defined in Section 40-18-160, or a Subchapter K entity as defined in Section 40-18-1 may claim a credit for a contribution made to a scholarship granting organization. If the credit is claimed by an Alabama S corporation or Subchapter K entity, the credit shall pass through to and may be claimed by any taxpayer eligible to claim a credit under this subdivision who is a shareholder, partner, or member thereof, based on the taxpayer's pro rata or distributive share, respectively, of the credit. (2) The tax credit may be claimed by an individual taxpayer or a married couple filing jointly in an amount equal to 100 percent of the total...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6D-9.htm - 24K - Match Info - Similar pages
22-30E-4
Section 22-30E-4 Authority of the department to establish rules and regulations. (a) The department, acting through the commission, may adopt, promulgate, modify, amend, and repeal rules and regulations to implement and enforce this chapter as necessary to provide for the voluntary assessment, cleanup, reuse, and redevelopment of qualifying properties. All rules and regulations established pursuant to this chapter shall comply with applicable provisions of the Alabama Administrative Procedure Act, Section 41-22-11. (b) The department's rules and regulations shall include, at a minimum, the following: (1) Rules and regulations establishing cleanup standards. (2) Rules and regulations governing procedures for placement of properties on and removal of properties from the Voluntary Cleanup Properties Inventory required under the provisions of Section 22-30E-11. (3) Rules and regulations governing procedures for the filing in the deed records of the probate courts of appropriate notice upon...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-30E-4.htm - 5K - Match Info - Similar pages
9-16-83
Section 9-16-83 Permits - Contents of application; reclamation plan; copy of application filed for public inspection; insurance; blasting plan. (a) Each application for a surface coal mining reclamation permit under this article shall be accompanied by a fee as determined by the regulatory authority, but not to exceed the anticipated cost of reviewing, administering, and enforcing the permit. In no event shall the permit fee be less than one thousand dollars ($1,000). The regulatory authority shall develop procedures to enable the cost of the fee to be paid over the life of the mine. The life of the mine means the term of the permit and the time required to successfully complete all surface coal mining and reclamation activities and obtain a full release of the performance bond for each bonded area. (b) The permit application shall be submitted in a format prescribed by and satisfactory to the regulatory authority and shall contain, among other things, all of the following: (1) The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-16-83.htm - 13K - Match Info - Similar pages
12-17-224
Section 12-17-224 Special services division; worthless check unit; guidelines for processing worthless check complaints; fees and restitution; collection and distribution. (a) Each district attorney may establish a special services division which shall be under the direction and control of the district attorney, and shall be organized for the following uses and purposes: (1) A section of the special services division of each district attorney's office may be organized as a worthless check unit. Each district attorney who elects to establish the unit shall assign sufficient staff and resources to effectively operate the unit. The worthless check unit of the special services division of the district attorney's office shall be created for the purpose of processing worthless checks. (2) Procedures: a. COMPLAINT REFERRALS. After following the requisites of Section 13A-9-13.1, any party holding a worthless negotiable instrument may present a "complaint" to the worthless check unit of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-17-224.htm - 9K - Match Info - Similar pages
33-5-11
Section 33-5-11 Certificates of registration and numbers generally - Application for and issuance of certificate and number; certificate requirements; distinctive identification stickers; replacement stickers; fees; rules. (a) The owner of each vessel requiring numbering by this state shall file an application for a number with the probate judges' offices, or license commissioner, in the county of residence of the purchaser, or the county in which the vessel is domiciled, or in the county where the vessel is purchased on forms approved by the Alabama State Law Enforcement Agency. The application shall be filed by the owner of the vessel and shall be accompanied by a fee in accordance with Section 33-5-17. Upon receipt of the application and its approval by the authorized issuing official, the official shall enter the same upon the records and issue to the applicant a certificate of registration stating the number awarded to the vessel, the name and address of the owner, and a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/33-5-11.htm - 9K - Match Info - Similar pages
41-8-21
Section 41-8-21 Enactment of compact; form. The Interstate Library Compact is hereby enacted into law and entered into by this state with all states legally joining therein in the form substantially as follows: INTERSTATE LIBRARY COMPACT. Article I. Policy and Purpose. Because the desire for the services provided by libraries transcends governmental boundaries and can most effectively be satisfied by giving such services to communities and people regardless of jurisdictional lines, it is the policy of the states party to this compact to cooperate and share their responsibilities; to authorize cooperation and sharing with respect to those types of library facilities and services which can be more economically or efficiently developed and maintained on a cooperative basis and to authorize cooperation and sharing among localities, states and others in providing joint or cooperative library services in areas where the distribution of population or of existing and potential library...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-8-21.htm - 13K - Match Info - Similar pages
12-19-180
Section 12-19-180 Criminal history processing fee; allocation of monies; access to court data from within and without Unified Judicial System; user fees to be deposited in Court Automation Fund; section not bar to public access to court records. (a) In addition to all other costs, fees, or fines prescribed by law, each person convicted of a crime in a municipal, district, or circuit court, except traffic cases which do not involve driving under the influence of alcohol or controlled substances as set out in Section 32-5A-191, and conservation cases and juvenile cases, shall be assessed a criminal history processing fee of thirty dollars ($30). The assessment shall be automatically assessed by the clerk of the court upon conviction. (b) There is created in the State Treasury a fund to be designated as the Public Safety Automated Fingerprint Identification System Fund, a fund to be designated as the Court Automation Fund, and a fund to be designated as the Criminal Justice Information...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-19-180.htm - 6K - Match Info - Similar pages
12-23A-10
Section 12-23A-10 Collection and maintenance of information; fees, costs, and restitution; annual audit. (a) A drug court shall collect and maintain the following information for each drug offender that is considered for admission or admitted into drug court: (1) Prior criminal history. (2) Prior substance abuse treatment history, including information on the success or failure of the drug offender in those programs. (3) Employment, education, and income histories. (4) Gender, race, ethnicity, marital and family status, and any child custody and support obligations. (5)a. Instances of recidivism occurring after successful completion of drug court. Recidivism shall be measured at a period of three years after successful graduation. b. Instances of recidivism occurring after a drug offender's termination in drug court for a period of three years from release into the community. (6) The drug of choice and the estimated daily financial cost to the drug offender at the time of entry into...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-23A-10.htm - 4K - Match Info - Similar pages
25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment" means: (1) Any service performed prior to January 1, 1978, which was employment as defined in this section prior to such date and, subject to the other provisions of this section, services performed for remuneration after December 31, 1977, including service in interstate commerce, by: a. Any officer of a corporation; or b. Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or c. Any individual other than an individual who is an employee under paragraphs a. or b. of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver or commission-driver engaged in distributing meat products, bakery products, beverages (other than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city salesman engaged upon a full-time basis in the solicitation on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-10.htm - 38K - Match Info - Similar pages
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
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