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40-18-174
Section 40-18-174 Tax imposed on certain built-in gains. (a) If for any taxable year beginning
in the recognition period an Alabama S corporation has a net recognized built-in gain, there
is hereby imposed a tax (computed under subsection (b)) on the income of such corporation
for such taxable year. (b)(1) The amount of the tax imposed by subsection (a) shall be computed
by multiplying five percent by the net recognized built-in gain of the Alabama S corporation
for the taxable year. (2) Notwithstanding Section 40-18-168, any net operating loss carryforward
which would be deductible except for Section 40-18-168 and which arose in a taxable year for
which the corporation was not an Alabama S corporation, shall be allowed as a deduction against
the net recognized built-in gain of the Alabama S corporation for the taxable year. For purposes
of determining the amount of any such loss which may be carried to subsequent taxable years,
the net recognized built-in gain shall be treated as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-174.htm - 7K - Match Info - Similar pages
40-9F-4
Section 40-9F-4 Tax credits calculated, claimed, reserved, granted; transfer or assignment
of tax credits. (a) The state portion of any tax credit against the tax imposed by Chapters
16 and 18, for the taxable year in which the certified rehabilitation is placed in service,
shall be equal to 25 percent of the qualified rehabilitation expenditures for certified historic
structures, and shall be 10 percent of the qualified rehabilitation expenditures for qualified
pre-1936 non-historic structures. No tax credit claimed for any certified rehabilitation may
exceed five million dollars ($5,000,000) for all allowable property types except a certified
historic residential structure, and fifty thousand dollars ($50,000) for a certified historic
residential structure. (b) The entire tax credit may be claimed by the taxpayer in the taxable
year in which the certified rehabilitation is placed in service. Where the taxes owed by the
taxpayer are less than the tax credit, the taxpayer shall not be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9F-4.htm - 5K - Match Info - Similar pages
2-8-278
Section 2-8-278 Eligibility to vote in referendum; question to be voted on. Any referendum
conducted under the provisions of this article may be held on a statewide basis pursuant to
rules and regulations adopted for the holding of such referendum. All producers of catfish
who shall be subject to any assessments levied under the provisions of this article shall
be entitled to vote in the referendum; provided, that only catfish producers who purchase
catfish feed in this state in the year immediately preceding and not less than 30 days prior
to this referendum shall be eligible to participate in this referendum. However, the certified
association may request of the catfish producer such additional information as may be required
to verify the eligibility of the producer to vote. Such data or information may include a
certification from the county extension agent's office or the United States Soil Conservation
Service office. In such referendum, individuals so eligible for participation...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-8-278.htm - 1K - Match Info - Similar pages
32-20-24
Section 32-20-24 Acceptance of application where ownership of manufactured home in question.
If the department is not satisfied as to the ownership of the manufactured home or that there
are no undisclosed security interests in it, the department may accept the application but
shall do either of the following: (1) Withhold issuance of a certificate of title until the
applicant presents documents reasonably sufficient to satisfy the department as to the applicant's
ownership of the manufactured home and that there are no undisclosed security interests on
it. (2) As a condition of issuing a certificate of title or certificate of cancellation, require
the applicant to file with the department a bond in a form prescribed by the department and
executed by the applicant, and either accompanied by the deposit of cash with the department
or also executed by a person authorized to conduct a surety business in this state. The bond
shall be in an amount equal to fifty thousand dollars ($50,000)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-20-24.htm - 2K - Match Info - Similar pages
34-21-96
Section 34-21-96 Awarding of loans and terms of repayment. (a)(1) The board shall establish
and award, according to the judgment of the board, loans to provide for the training of qualified
applicants for admission or students in accredited nursing education programs approved by
the board who are pursuing, or have completed within the five years immediately preceding
the current loan term, a graduate degree to become a certified registered nurse practitioner
(CRNP), a certified nurse midwife (CNM), or a certified registered nurse anesthetist (CRNA),
but only for people who have signed contracts as provided in subsection (b). The board may
permit eligible people to apply for a loan under the Alabama Loan-Repayment Program for Advanced-Practice
Nursing in any scholastic year and for any previously completed scholastic year. (2) The board
may award to an eligible person, for as many as three years for a person pursuing or holding
an eligible master's degree and as many as four years for a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-21-96.htm - 2K - Match Info - Similar pages
9-11-235
Section 9-11-235 Taking, etc., of protected birds or animals during nighttime hours. (a) It
shall be unlawful, except as otherwise provided by law or rule of the commissioner, for a
person to take, capture, or kill, or attempt to take, capture, or kill any bird or animal
protected by the laws of this state during nighttime hours. (b) Any person violating this
section shall be guilty of a Class B misdemeanor and, upon conviction thereof, shall be punished
for the first offense by a fine of not less than two thousand dollars ($2,000) nor more than
three thousand dollars ($3,000) and may be imprisoned in the county jail for a period not
to exceed six months. In addition, the court shall revoke all hunting license privileges for
a period of three years from the date of conviction. (Acts 1935, No. 383, p. 813, §5; Code
1940, T. 8, §86; Acts 1949, No. 662, p. 1026, §1; Acts 1953, No. 767, p. 1028, §1; Acts
1982, No. 82-488, p. 811, §1; Acts 1995, No. 95-215, p. 252, §2; Act 2008-384,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-235.htm - 1K - Match Info - Similar pages
11-3A-3
Section 11-3A-3 Adoption procedures for ordinances; administrative fees; penalties. (a) Following
the notice requirements set out in subsection (b), the county commission, by majority vote,
may adopt ordinances for the implementation and enforcement of the powers set out in Section
11-3A-2. The county commission, in its discretion, may hold a separate public hearing on the
adoption of the proposed ordinances except the vote on approval of a proposed ordinance shall
be taken only at a regularly scheduled county commission meeting and only following notice
as set out in subsection (b). The style of all ordinances shall be, "Be it ordained by
the ___ County Commission as follows:" inserting the name of the county as the case may
be. All ordinances adopted by the county commission pursuant to this chapter shall be kept
in a separate book maintained in the county commission office and on a county maintained website
if one is available, and shall be available at all times for public...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3A-3.htm - 3K - Match Info - Similar pages
22-27-17
Section 22-27-17 Disposal fees; disposition of funds; exemptions; review of records; biennial
report. (a) Beginning on October 1, 2008, the following disposal fees are levied upon generators
of solid waste who dispose of solid waste at solid waste management facilities permitted by
the department subject to this chapter, which shall be collected in accordance with subsection
(b): (1) One dollar ($1) per ton for all waste disposed of in a municipal solid waste landfill.
(2) One dollar ($1) per ton or twenty-five cents ($0.25) per cubic yard for all waste disposed
of in public industrial landfills, construction and demolition landfills, non-municipal solid
waste incinerators, or composting facilities, which receive waste not generated by the permittee.
(3) Twenty-five cents ($0.25) per cubic yard for all waste disposed of in a private solid
waste management facility, not to exceed one thousand dollars ($1,000) per calendar year.
(4) Regulated solid waste that may be approved by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-17.htm - 9K - Match Info - Similar pages
22-30D-6
Section 22-30D-6 Registration; fees. (a) No later than May 24, 2001, each owner or operator
of a drycleaning facility located in this state who shall notify the department that it elects
to be covered by this chapter shall also register each drycleaning facility owned or operated
in the state by such owner or operator with the department on forms provided by the department.
Each owner or operator electing to register pursuant to this subsection shall submit its registration
forms to the Department of Revenue and the department. In addition, each owner or operator
electing to be covered by this chapter shall pay to the Department of Revenue with its initial
registration and each year thereafter a yearly drycleaning registration fee equal to two percent
of the gross receipts earned by such owner or operator in the state during the prior calendar
year, not to exceed a total registration fee of twenty-five thousand dollars ($25,000) per
year, regardless of the number of drycleaning...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-30D-6.htm - 9K - Match Info - Similar pages
27-41-34
Section 27-41-34 Particular investments - Real estate. (a)(1) An insurer may acquire, invest
in, own, maintain, alter, furnish, and improve the following real estate: a. Land and buildings
used for home office and branch office purposes, together with such other real estate as is
required for the convenient transaction of its business; and b. Funeral home buildings used
in the servicing of burial insurance policies. (2) An insurer may lease to others part of
the real property otherwise occupied by it for home office and other purposes under paragraphs
a. and b. of subdivision (1) of this subsection, except that the value of the parts so leased
must be included in subdivision (2) of subsection (b) of this section. (3) Except as provided
in subsection (e) of this section, an insurer may not carry, as an admitted asset, real estate
acquired under this subsection following 10 years from the date when such real estate ceases
to be necessary for the convenient accommodation of the insurer in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-41-34.htm - 4K - Match Info - Similar pages
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