40-9F-33
Section 40-9F-33 Limitations on tax credits; Historic Income Tax Credit Account; transfer or
assignment of tax credits. (a) The state portion of any tax credit against the tax imposed
by Chapter 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. 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) There is created within the Education Trust Fund a separate account named the Historic
Preservation Income Tax Credit Account. The Commissioner of Revenue shall certify to the Comptroller
the amount of income tax credits under this section and the Comptroller shall transfer into
the Historic Preservation Income Tax Credit Account only...
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40-25-23
Section 40-25-23 Disposition of funds. All revenues collected under the provisions of this
article, except as otherwise provided, shall be paid to the Department of Revenue by check
or draft made payable to the Treasurer of Alabama, and shall be distributed in the following
manner: (1) All of the revenue derived from the tax levied upon cigarettes by Sections 40-25-2
and 40-25-41 shall be deposited in the State Treasury and 38.82 percent of such revenue shall
be divided as follows: a. Six and six one-hundredths percent to the credit of the State Public
Welfare Trust Fund, which is hereby appropriated for general welfare purposes. In this section,
"general welfare purposes" means: 1. The administration of public assistance as
set out in Sections 38-2-5 and 38-4-1; 2. Services, including supplementation and supplementary
services under the federal Social Security Act, to or on behalf of persons to whom such public
assistance may be given under Section 38-4-1; 3. Services to and on behalf...
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45-22-243.33
Section 45-22-243.33 Collection of tax; monthly report. The tax levied by the county commission
pursuant to this subpart shall be collected by the State Department of Revenue or otherwise
as provided by resolution of the Cullman County Commission at the same time and in the same
manner as state sales and use taxes are collected. On or prior to the date the tax is due,
each person subject to the tax shall file with the department a report in the form prescribed
by the department. The report shall set forth, with respect to all sales and business transactions
that are required to be used as a measure of the tax levied pursuant to this subpart, a correct
statement of the gross proceeds of all the sales and gross receipts of all business transactions.
The report shall also include items of information pertinent to the tax as the department
may require. Any person subject to the tax levied pursuant to this subpart may defer reporting
credit sales until after their collection, and in the...
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45-24-243.03
Section 45-24-243.03 Monthly report. The tax levied by this part may be collected by the State
Department of Revenue, or a private firm under contract with the county commission, at the
same time and in the same manner as state sales and use taxes are collected. On or prior to
the date the tax is due, each person subject to the tax shall file with the collection agency
a report in the form prescribed by the collection agency. The report shall set forth, with
respect to all sales and business transactions that are required to be used as a measure of
the tax levied, a correct statement of the gross proceeds of all the sales and gross receipts
of all business transactions. The report shall also include items of information pertinent
to the tax as the collection agency may require. Any person subject to the tax levied by this
part may defer reporting credit sales until after their collection, and in the event the person
defers reporting them, the person shall thereafter include in each...
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45-26-244.33
Section 45-26-244.33 Payment of tax. The tax levied by this subpart shall be collected by the
State Department of Revenue, or by such other collecting entity as the Elmore County Commission
may select, at the same time and in the same manner as state sales and use taxes are collected.
On or prior to the date the tax is due, each person subject to the tax shall file with the
collecting agent a report in the form prescribed by the collecting agent. The report shall
set forth, with respect to all sales and business transactions that are required to be used
as a measure of the tax levied, a correct statement of the gross proceeds of all the sales
and gross receipts of all business transactions. The report shall also include items of information
pertinent to the tax as the collecting agent may require. Any person subject to the tax levied
by this subpart may defer reporting credit sales until after their collection, and in the
event the person defers reporting them, the person shall...
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45-43-246.63
Section 45-43-246.63 Payment and reporting. The tax levied by this subpart may be collected
by the State Department of Revenue, or a private firm under contract with the county commission,
at the same time and in the same manner as state sales and use taxes are collected. On or
prior to the date the tax is due, each person subject to the tax shall file with the collection
agency a report in the form prescribed by the collection agency. The report shall set forth,
with respect to all sales and business transactions that are required to be used as a measure
of the tax levied, a correct statement of the gross proceeds of all the sales and gross receipts
of all business transactions. The report shall also include items of information pertinent
to the tax as the collection agency may require. Any person subject to the tax levied by this
subpart may defer reporting credit sales until after their collection, and in the event the
person defers reporting them, the person shall thereafter...
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45-43-246.83
Section 45-43-246.83 Payment and reporting. The tax levied pursuant to this subpart may be
collected by the State Department of Revenue or a private firm under contract with the county
commission, at the same time and in the same manner as state sales and use taxes are collected.
On or prior to the date the tax is due, each person subject to the tax shall file with the
collection agency a report in the form prescribed by the collection agency. The report shall
set forth, with respect to all sales and business transactions that are required to be used
as a measure of the tax levied, a correct statement of the gross proceeds of all the sales
and gross receipts of all business transactions. The report shall also include items of information
pertinent to the tax as the collection agency may require. Any person subject to the tax levied
pursuant to this subpart may defer reporting credit sales until after their collection, and
in the event the person defers reporting them, the person shall...
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45-46-242.02
Section 45-46-242.02 Payment of tax. The tax levied by the county commission pursuant to this
subpart shall be collected by the State Department of Revenue or otherwise as provided by
resolution of the county commission at the same time and in the same manner as state sales
and use taxes are collected. On or prior to the date the tax is due, each person subject to
the tax shall file with the department a report in the form prescribed by the department.
The report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied pursuant to this subpart, a correct statement of
the gross proceeds of all the sales and gross receipts of all business transactions. The report
shall also include items of information pertinent to the tax as the department may require.
Any person subject to the tax levied pursuant to this subpart may defer reporting credit sales
until after their collection, and in that event, the person shall...
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45-9-245.03
Section 45-9-245.03 Payment of tax. The tax levied by this part may be collected by the State
Department of Revenue, the county commission, or a private collection agency under contract
with the county commission, at the same time and in the same manner as state sales and use
taxes are collected. On or prior to the date the tax is due, each person subject to the tax
shall file with the collection agency a report in the form prescribed by the collection agency.
The report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied, a correct statement of the gross proceeds of all
the sales and gross receipts of all business transactions. The report shall also include items
of information pertinent to the tax as the collection agency may require. Any person subject
to the tax levied by this part may defer reporting credit sales until after their collection,
and in the event the person defers reporting them, the person...
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16-28-3.1
Section 16-28-3.1 Guidelines and procedures for withdrawal from school; dropout prevention
program. (a) A child over the age of 17 may withdraw from public school prior to graduation
if both of the following circumstances exist: (1) Written consent is granted by the child's
parent or legal guardian. (2) An exit interview is conducted where the student and the student's
parent or legal guardian have been advised that withdrawal from school shall likely reduce
the student's future earning potential and increase the student's likelihood of being unemployed
in the future. During the exit interview, the student who is withdrawing from school shall
be given information that has been prepared and supplied by the State Department of Education
regarding the detrimental impacts and effects of early withdrawal from school along with any
available training and employment opportunity programs, provided such information is available.
(b) The State Department of Education shall work with local public...
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