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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...
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11-65-10
Section 11-65-10 Powers and duties of commission. When authorized by one or more elections
as provided in Section 11-65-4, a commission shall have the powers and duties necessary to
license, regulate, and supervise horse racing and pari-mutuel wagering thereon and greyhound
racing and pari-mutuel wagering thereon within the commission municipal jurisdiction, including,
without limiting the generality of the foregoing, the powers and duties hereinafter set forth
in this section or in other sections of this chapter. (1) A commission shall have succession
in perpetuity, subject only to the provisions of this chapter as it may be amended from time
to time. (2) A commission shall have the power to sue and be sued in its own name in civil
suits and actions and to defend suits against it. (3) A commission shall have the power to
adopt and make use of an official seal and to alter the same at pleasure. (4) A commission
shall have the power to adopt, alter, and repeal bylaws, regulations and...
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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,...
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22-38-2
Section 22-38-2 Definitions. For the purposes of this chapter the following words and phrases
shall have the following meaning: (1) COMMITTEE. The Alabama State Soil and Water Conservation
Committee. (2) COST-SHARE FUNDS or COST-SHARE GRANTS. Any federal financial assistance for
landusers received by the department or other state agencies to support implementation of
agricultural nonpoint source pollution control. Such funds shall include federal match and
nonfederal match funds. (3) DEPARTMENT. The Alabama Department of Environmental Management.
(4) LANDUSER. Any person, individual, partnership, company, corporation or other legal entity
who qualifies for the receipt of cost-share funds from the Alabama state soil and water conservation
committee in accordance with all applicable rules, regulations or practices. (5) PLAN. The
state nonpoint source management program for the control of discharges of pollution from nonpoint
sources to waters of the state and for improving the quality of...
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9-8A-5
Section 9-8A-5 Allocation of funds to soil and water conservation districts. (a) Funds allocated
to the soil and water conservation districts by the commission shall be used only to pay the
costs of installing soil and water conservation practices of the types listed in Section 9-8A-7.
Soil and water conservation district supervisors shall designate which soil and water conservation
practices will be eligible for cost-share grants in their district, subject to approval by
the Agricultural and Conservation Development Commission. The commission, through the State
Soil and Water Conservation Committee, may allocate any available appropriations and other
moneys received by the commission for cost-share grants to the soil and water conservation
districts in steps identified as original allocation, reversion of allocated funds, and reallocation
of reverted funds. (b) Original allocation. The commission may allocate funds to the state's
soil and water conservation districts at the beginning...
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9-9-10
Section 9-9-10 Establishment of district - Presentation of opinion by representative of state
committee. On the day appointed for the hearing, a representative of the State Soil and Water
Conservation Committee may appear and by verbal or written statement advise the court of his
opinion of the need of establishing the proposed water management district. (Acts 1965, No.
685, p. 1246, §8.)...
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9-9-3
Section 9-9-3 Declaration of benefits of drainage, etc.; duty of Soil and Water Conservation
Committee. The establishing of proper works of improvement for the drainage of wet, swamp
and overflowed lands of the state and for flood prevention or the conservation, development,
utilization and disposal of water within the state is declared to promote the public health,
to aid agriculture and to be in the interest of the public welfare and convenience. The State
Soil and Water Conservation Committee is hereby charged with the duty of cooperating with
persons desiring to form water management districts and of aiding and advising in such development.
(Acts 1965, No. 685, p. 1246, §2.)...
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40-18-344
Section 40-18-344 Rules and regulations. The Department of Revenue shall promulgate rules and
regulations for the implementation of the credit authorized in this article and shall coordinate
with the Alabama State Soil and Water Conservation Committee (ASWC) for technical service
for the eligible applicants. (Act 2012-391, p. 1049, §5.)...
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9-10A-16
Section 9-10A-16 Petition for discontinuance of authority. (a) At any time, a watershed management
authority's board of directors may file a petition with the Secretary of State, the joint
boards of supervisors who authorized the establishment of the authority and the State Soil
and Water Conservation Committee praying that the existence of the authority be discontinued.
The petition shall state the reasons for discontinuance. (b) The Examiners of Public Accounts
shall specify as a part of said petition that all obligations of the authority can be properly
satisfied by the use of the existing assets of the authority. (c) If any watershed management
authority petitions for discontinuance, the Director of the state Department of Finance or
his designee shall have the same powers regarding the watershed management authority's assets,
liabilities and functions as the board of directors of said watershed management authority.
The state shall not be required to assume any debts or...
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9-8A-12
Section 9-8A-12 Reporting and accounting by soil and water conservation districts. Since appropriations
made by the Legislature to the commission are anticipated to be made to the commission with
respect to each fiscal year, each soil and water conservation district committee will maintain
separate control ledgers and prepare separate reports of work accomplished with allocated
funds for each fiscal year. The district supervisor will submit a monthly report to the State
Soil and Water Conservation Committee indicating the unobligated balance of allocated funds
as shown on each ledger at the close of the last day of each month. Quarterly compilation
of the reports shall be submitted by the state to the commission. The districts will also
submit through the state committee an annual progress report to the commission. These reports
will reflect accomplishments "to date" by program year funds. Annual reports shall
be submitted to the commission on or before November 4 each year. Each...
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