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40-9F-3
Section 40-9F-3 Standards for approval; application, rehabilitation plan; review; certification;
tax credit certification; fees; report to Legislature. (a) The commission shall develop standards
for the approval of the substantial rehabilitation of qualified structures for which a tax
credit is sought. The standards shall take into account whether the substantial rehabilitation
of a qualified structure is consistent with the historic character of the structure or of
the Registered Historic District in which the property is located. (b) Prior to beginning
any substantial rehabilitation work on a qualified structure, the owner shall submit an application
and rehabilitation plan to the commission and an estimate of the qualified rehabilitation
expenditures under the rehabilitation plan; provided, however, that the owner, at its own
risk, may incur qualified rehabilitation expenditures no earlier than six months prior to
the submission of the application and rehabilitation plan that are...
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40-9F-32
Section 40-9F-32 Procedures for rehabilitation of qualified structures; tax credits; review;
audit; fees; report to Legislature. (a) The commission shall develop standards for the approval
of the substantial rehabilitation of qualified structures for which a tax credit is sought.
The standards shall take into account whether the substantial rehabilitation of a qualified
structure is consistent with the historic character of the structure or of the Registered
Historic District in which the property is located. (b) Prior to beginning any substantial
rehabilitation work on a qualified structure, the owner shall submit an application and rehabilitation
plan to the commission and an estimate of the qualified rehabilitation expenditures under
the rehabilitation plan; provided, however, that the owner, at its own risk, may incur qualified
rehabilitation expenditures no earlier than six months prior to the submission of the application
and rehabilitation plan that are limited to architectural,...
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40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to all other
taxes of every kind now imposed by law, every person, firm, corporation, club, or association,
within the State of Alabama, who sells or stores or receives for the purpose of distribution
to any person, firm, corporation, club, or association within the State of Alabama, cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay to the State of Alabama for state purposes only a license
or privilege tax which shall be measured by and graduated in accordance with the volume of
sales of such person, firm, corporation, club, or association in Alabama. There is hereby
levied license or privilege taxes on articles containing tobacco enumerated in this article
in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including filtered
cigars, made of tobacco, or any substitute therefor, and weighing not...
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45-6-241.40
Section 45-6-241.40 Imposition of tobacco tax; stamps; disposition of funds; rules and regulations.
(a)(1) The Bullock County Commission is hereby authorized to impose upon every person, firm,
or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain
tobacco products in Bullock County a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute
therefor. b. Five cents ($.05) for each package of cigars or cigarellos, such as Winchester,
which are similar to, and which are packaged like, cigarettes. c. Three cents ($.03) for each
cigar, cheroot, or stogie of any description made of tobacco or any substitute therefor which
are not similar to, nor packaged like, cigarettes as provided for in paragraph b. d. Three
cents ($.03) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug, cut, crimp cut, ready rubbed, and other...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
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40-21-4
Section 40-21-4 Detailed requirements of reports. Each such report shall show the following
items and particulars as the same stood on the next preceding October 1, together with any
other facts or information that may be called for by said Department of Revenue: (1) The name
and principal place of business of the company, corporation, association, or individual in
whose behalf the statement is made and the character of the business engaged in; (2) If a
company, association or corporation, the state, or government under the laws of which it was
incorporated or authorized to do business, the date of original organization, the date of
reorganization, consolidation, or merger and the purpose of its incorporation as expressed
in its charter or articles of association; (3) The place where all books, papers, and accounts
are kept, and the names and post-office addresses of the president, secretary, treasurer,
superintendent, general manager, general counsel, directors, and all other general...
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22-30-3
Section 22-30-3 Definitions. When used in this chapter and except where the context prohibits,
the following words and terms shall have the following meanings: (1) COMMISSION. The Environmental
Management Commission of the Alabama Department of Environmental Management as created by
Section 22-22A-6. (2) DEPARTMENT. The Alabama Department of Environmental Management as created
by Section 22-22A-4. (3) DIRECTOR. The Director of the Alabama Department of Environmental
Management. (4) DISPOSAL. The discharge, deposit, injection, dumping, spilling, leaking or
placing of any hazardous waste into or on any land or water so that such hazardous waste or
any constituent thereof may enter the environment or be emitted into the air or discharged
into any waters, including ground waters. (5) HAZARDOUS WASTE. A solid waste, or combination
of solid wastes, which, because of its quantity, concentration or physical, chemical or infectious
characteristics may: a. Cause, or significantly contribute to,...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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40-18-15.2
Section 40-18-15.2 Net operating loss. Individuals may calculate a net operating loss from
a trade or business and apply the net operating loss against prior taxable income or future
taxable income pursuant to this section. (1) For purposes of this section, the term "net
operating loss" means the excess of the deductions allowed by this chapter over the gross
income. The excess shall be computed with the modifications specified in subdivision (5).
(2) A net operating loss may be carried back to each of the two taxable years preceding the
taxable year of the loss. A net operating loss carryover may be carried to each of the 15
years following the taxable year of the loss. (3) The entire amount of the net operating loss
for any taxable year (hereinafter referred to as the "loss year") shall be carried
to the earliest of the taxable years to which, by reason of subdivision (2) that loss may
be carried. The portion of the loss which shall be carried to each of the other taxable years
shall...
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45-22-243.60
Section 45-22-243.60 Levy of privilege license and excise taxes. There is levied in Cullman
County, in addition to all other taxes now imposed by law, special county privilege license
and excise taxes paralleling state sales and use taxes in the manner and at the rates hereafter
prescribed: (1) Upon every person, firm, or corporation (not including the State of Alabama
or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing within
Cullman County in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character (not including, however,
bonds or other evidence of debt or stocks), an amount equal to one percent of the gross proceeds
of sales of the business except where a different amount is expressly provided herein. Any
person engaging or continuing in business as a retailer and wholesaler or jobber shall pay
the tax required on the gross proceeds of retail sales of such...
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