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40-18-15
Section 40-18-15 Deductions for individuals generally. (a) No deduction shall be allowed for
any losses, expenses, or interest deferred or disallowed pursuant to 26 U.S.C. § 267 or for
any cost required to be capitalized in accordance with 26 U.S.C. § 263A; otherwise, there
shall be allowed as deductions: (1) All ordinary and necessary expenses paid or incurred during
the taxable year in carrying on any trade or business, as determined in accordance with 26
U.S.C. § 162. (2) Interest paid or accrued within the taxable year on indebtedness, limited
to the amount allowable as an interest deduction for federal income tax purposes in the corresponding
tax year or period pursuant to the provisions of 26 U.S.C. §§ 163, 264, and 265. (3) The
following taxes paid or accrued within the taxable year: a. Income taxes, Federal Insurance
Contribution Act taxes, taxes on self-employment income and estate and gift taxes imposed
by authority of the United States or any possession of the United...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-15.htm - 18K - Match Info - Similar pages
45-49-171.41
Section 45-49-171.41 Mobile County Indigent Care Board authorized. At the determination of
the county commission, there may be hereby established the Mobile County Indigent Care Board,
hereinafter referred to as the board, whose composition and duties shall be as follows: (1)
The county commission may appoint a Mobile County Indigent Care Board which shall consist
of three members who are duly qualified electors of Mobile County, but no member of such board
shall be employed by any hospital. Of the members of the board first appointed under this
section, one shall be appointed for a term of one year, one shall be appointed for a term
of three years, and one shall be appointed for a term of five years. Thereafter, their successors
shall be appointed for terms of five years and may be appointed to succeed themselves as members
of the board. The county commission shall appoint all members to the board. In the event the
county commission does not appoint the board, the duties and...
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16-36-64
Section 16-36-64 Statewide textbook contracts. (a) No contract shall be made pursuant to this
article for the purchase of textbooks rejected by the State Board of Education. The only contracts
entered into by the State Board of Education pursuant to this article shall be for textbooks
considered by the State Textbook Committee and adopted by the State Board of Education as
provided for in this article. (b) In addition to all other laws which forbid the use of textbooks
in the public schools of the state by authors who are members of the Communist Party or members
of communist front organizations, all contracts with publishers for textbooks made pursuant
to this article shall stipulate that the author or authors of such book or books is not a
member of the Communist Party or known advocate of communism or Marxist socialism and is not
a member of a communist front organization. (c) The maximum price at which the State Board
of Education shall contract for local boards of education to pay...
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23-7-5
Section 23-7-5 Powers and functions. (a) In addition to the powers contained in other provisions
of this chapter, the bank has all power necessary, useful, or appropriate to fund, operate,
and administer the bank, and to perform its other functions including, but not limited to,
the following power to: (1) Have perpetual succession. (2) Adopt, promulgate, amend, and repeal
bylaws, not inconsistent with this chapter for the administration of the bank's affairs and
the implementation of its functions including the right of the board to select qualifying
projects and to provide loans and other financial assistance. (3) Sue and be sued in its own
name. (4) Have a seal and alter it at pleasure, although the failure to affix the seal does
not affect the validity of an instrument executed on behalf of the bank. (5) Make loans to
qualified borrowers to finance the eligible costs of qualified projects and to acquire, hold,
and sell loan obligations at prices and in a manner as the board...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-7-5.htm - 6K - 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
8-20-4
Section 8-20-4 Unfair and deceptive trade practices. Notwithstanding the terms, provisions,
or conditions of any dealer agreement or franchise or the terms or provisions of any waiver,
prior to the termination, cancellation, or nonrenewal of any dealer agreement or franchise,
the following acts or conduct shall constitute unfair and deceptive trade practices: (1) For
any manufacturer, factory branch, factory representative, distributor, or wholesaler, distributor
branch, or distributor representative to coerce or attempt to coerce any motor vehicle dealer
to do any of the following: a. To accept, buy, or order any motor vehicle or vehicles, appliances,
equipment, parts, or accessories therefor, or any other commodity or commodities or service
or services which such motor vehicle dealer has not voluntarily ordered or requested except
items required by applicable local, state, or federal law; or to require a motor vehicle dealer
to accept, buy, order, or purchase such items in order to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-20-4.htm - 34K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-10.htm - 26K - Match Info - Similar pages
41-29-501
Section 41-29-501 Definitions. (a) For the purposes of this article, the following words and
phrases shall have the following meanings: (1) AUTHORITY. The public corporation organized
pursuant to the provisions of Sections 41-10-20 through 41-10-32. (2) AUTHORIZED PURPOSE.
Any one or more of the purposes for which grants are herein authorized to be made as specified
in Section 41-29-503(a). (3) BOARD OF DIRECTORS. The board of directors of the authority.
(4) BOND. The bonds issued under the provisions of this article. (5) CAPITAL COSTS. All costs
and expenses incurred by one or more investing companies in connection with the acquisition,
construction, installation, and equipping of a qualifying project during the period commencing
with the date on which such acquisition, construction, installation, and equipping commences
and ending on the date on which the qualifying project is placed in service, including, without
limitation of all of the following: a. The costs of acquiring,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-29-501.htm - 7K - Match Info - Similar pages
16-6F-6
Section 16-6F-6 Authorization of establishment; Alabama Public Charter School Commission; registration
requirements; powers and duties of authorizers. (a) Eligible authorizing entities. (1) A public
charter school shall not be established in this state unless its establishment is authorized
by this section. No governmental entity or other entity, other than an entity expressly granted
chartering authority as set forth in this section, may assume any authorizing function or
duty in any form. The following entities shall be authorizers of public charter schools: a.
A local school board, for chartering of schools within the boundaries of the school system
under its jurisdiction, pursuant to state law. b. The Alabama Public Charter School Commission,
pursuant to this section. (2) A local school board that registers as an authorizer may approve
or deny an application to form a public charter school within the boundaries of the local
school system overseen by the local school board. (3) All...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6F-6.htm - 21K - Match Info - Similar pages
11-89C-4
Section 11-89C-4 Powers of public corporation; requirements for development or adoption of
rules, procedures, ordinances, etc. (a) When expressly required to comply with storm water
laws, any public corporation created pursuant to this chapter shall have the following powers:
(1) To establish, maintain, and operate an organizational structure pursuant to this chapter,
its original or amended certification, and its bylaws or other rules of procedure, that will
enable it to implement the storm water laws for and on behalf of any governing body that exercises
the option to participate in or with a public corporation, provided that no new or greater
authorities or powers other than those specifically granted to the governing bodies are conferred
upon any public corporation formed pursuant to this chapter. Except for the authority provided
in subdivision (20), authority to enforce the storm water laws is retained wholly and exclusively
to the governing bodies and may not be further...
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