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40-14A-34
Section 40-14A-34 (Repealed for taxable years beginning on or after January 1, 2002.) Definition
of taxable shares base. The taxable shares base shall be determined as follows: (a) Multiply
the corporation's initial taxable shares base by the apportionment factor used to apportion
the corporation's income to Alabama for purposes of the Alabama income tax in accordance with
Chapter 18 or that would be used if the corporation were subject to income tax under Chapter
18. (b) From the amount determined in subsection (a), deduct the following: (1) The book value
of all devices, facilities, or structures, and all identifiable components or materials for
use therein, that are located in Alabama and are acquired or constructed primarily for the
control, reduction, or elimination of air, ground, or water pollution or radiological hazards
where such pollution or radiological hazards result from or would be caused by activities
of the taxpayer in Alabama; (2) The net amount invested by the...
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40-14-41
Section 40-14-41 (Not Effective After December 31, 1999) Levy on foreign corporations. (a)
Amount of levy. Every corporation organized under the laws of any other state, nation, or
territory and doing business in this state, except strictly benevolent, educational, or religious
corporations, shall pay annually to the state an annual franchise tax of three dollars ($3)
on each one thousand dollars ($1,000) of the actual amount of its capital employed in this
state. Corporations which have qualified to do business in this state shall for the purpose
of this title prima facie be held to be doing business in Alabama. However, in no event shall
the amount paid by any corporation for annual franchise tax be less than the sum of twenty-five
dollars ($25). (b) Definition of capital. The total capital of such foreign corporation, herein
referred to as the "taxpayer," shall equal the aggregate net amount of the following
items determined in accordance with generally accepted accounting...
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40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property
at request of owner; legislative intent; applicability of section; method of valuation; factors
considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
(a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable
property defined in Section 40-8-1, as amended, as Class III property and upon request by
the owner of such property as hereinafter provided, the assessor shall base his appraisal
of the value of such property on its current use on October 1 in any taxable year and not
on its fair and reasonable market value. Failure of an owner of Class III property to request
appraisal at current use value shall mean that the property shall be valued on its fair and
reasonable market value as otherwise provided in this title until such time as the owner thereof
shall request valuation on the basis of current use value. As used in...
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39-2-12
Section 39-2-12 Partial and final payments of contractors by awarding authorities. (a) As used
in this section the following words shall have the meanings ascribed to them as follows: (1)
CONTRACTOR. Any natural person, partnership, company, firm, corporation, association, limited
liability company, cooperative, or other legal entity licensed by the Alabama State Licensing
Board for General Contractors. (2) NONRESIDENT CONTRACTOR. A contractor which is neither a.
organized and existing under the laws of the State of Alabama, nor b. maintains its principal
place of business in the State of Alabama. A nonresident contractor which has maintained a
permanent branch office within the State of Alabama for at least five continuous years shall
not thereafter be deemed to be a nonresident contractor so long as the contractor continues
to maintain a branch office within Alabama. (3) RETAINAGE. That money belonging to the contractor
which has been retained by the awarding authority conditioned on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/39-2-12.htm - 18K - Match Info - Similar pages
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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22-27-3
Section 22-27-3 Authority of local governing bodies as waste collections and disposal; household
exemptions; state regulatory program. (a) Generally. (1) The county commission or municipal
governing body may, and is hereby authorized to, make available to the general public collection
and disposal facilities for solid wastes in a manner acceptable to the department. The county
commission or municipal governing body may provide such collection or disposal services by
contract with private or other controlling agencies and may include house-to-house service
or the placement of regularly serviced and controlled bulk refuse receptacles within reasonable
(generally less than eight miles) distance from the farthest affected household and the wastes
managed in a manner acceptable to the department. (2) Any county commission or municipal governing
body providing services to the public under this article shall have the power and authority
by resolution or ordinance to adopt rules and...
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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...
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22-28-17
Section 22-28-17 Review of plans and specifications. (a) The commission may require that notice
be given to the director prior to the undertaking of the construction, installation or establishment
of particular types or classes of new air contamination sources specified in its rules and
regulations. Within 15 days of its receipt of such notice, the director may require, as a
condition precedent to the construction, installation or establishment of the air contaminant
source or sources covered thereby, the submission of plans, specifications and such other
information as it deems necessary in order to determine whether the proposed construction,
installation or establishment will be in accord with applicable rules and regulations in force
pursuant to this chapter. If, within 60 days of the receipt of plans, specifications or other
information required pursuant to this section, the director determines that the proposed construction,
installation or establishment will not be in accord...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-28-17.htm - 3K - Match Info - Similar pages
22-30-14
Section 22-30-14 Responsibilities of generators. (a) The department, acting through the commission,
is authorized to promulgate rules and regulations establishing such standards, applicable
to generators of hazardous waste as may be necessary to protect human health or the environment.
Such standards shall include but not be limited to the following: (1) Determining if solid
wastes generated are hazardous wastes as defined by this chapter; (2) Proper labeling of hazardous
wastes; (3) Assuring that all hazardous wastes generated are treated, or disposed of at treatment,
storage or disposal facilities which: a. If in state, are permitted or have interim status
under this chapter; or b. If out of state, are permitted or have interim status from a state
authorized under Section 3006 of the RCRA to operate a hazardous waste permitting program
in lieu of the federal program or are permitted or have interim status under the RCRA; (4)
Maintaining records of hazardous waste produced, generated,...
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37-12-4
Section 37-12-4 Implementation of chapter by Alabama Public Service Commission. The Alabama
Public Service Commission ("the commission") is hereby authorized and directed to
take all necessary steps to implement the provisions of this chapter as it affects utilities
already subject to the jurisdiction of the commission and to promulgate rules and regulations
consistent with the provisions hereof. Any such rule or regulation promulgated under the chapter
shall be adopted pursuant to a determination by the commission, supported by substantial evidence,
that such rule or regulation is in the public interest and shall be just and reasonable to
the electric consumers of any electric utility affected. Any cogenerator or electric utility
may petition the commission for appropriate relief under this chapter, and the commission
will act on any such petition within 180 days. Any cogenerator or electric utility may petition
the commission for approval of a contract between them, which approval...
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