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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