41-7A-46
Section 41-7A-46 Tax exemptions - Application; issuance of certificates; reporting requirements. (a) A qualified production company that intends to produce all or any part of a qualified production project in Alabama and desires to be exempted from the payment of state sales, use, and lodging taxes levied pursuant to Sections 40-23-2, 40-23-61, and 40-26-1, respectively, shall provide an estimate of total expenditures expected to be made in Alabama in connection with the production project. The estimate of expenditures shall be filed with the office before the commencement of the project in Alabama. (b) At the time the qualified production company provides the estimate of expenditures to the department, it also shall designate a member or representative of the company to work with the office and the department on reporting of expenditures and other information necessary to take advantage of the sales, use, and lodging tax exemptions afforded by this article. (c)(1) An application for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-7A-46.htm - 3K - Match Info - Similar pages
45-42-163
Section 45-42-163 Distribution of payments. Upon receipt by Limestone County of funds pursuant to Chapter 28, Title 40, as amended, Limestone County, within a reasonable time thereafter, shall distribute the funds so received as follows: (1) Effective through September 30, 2006, all funds shall be distributed as prescribed by Act 86-550, 1986 Regular Session (Acts 1986, p. 1124). (2) Effective October 1, 2007, and thereafter, the funds shall be distributed as follows: a. Before the percentage formula of distribution contained in paragraph b. is applied, the sum of two hundred ninety-three thousand dollars ($293,000) shall be distributed in the following manner: 1. Forty thousand dollars ($40,000) to Auburn University to be used exclusively for the benefit of the Limestone County Cooperative Extension Service. 2. Seven thousand five hundred dollars ($7,500) to the Limestone County Soil and Water Conservation District. 3. Thirty-seven thousand five hundred dollars ($37,500) to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-163.htm - 7K - Match Info - Similar pages
45-49-241.01
Section 45-49-241.01 Electronic filing of business property tax returns. (a) The Legislature finds that it is in the best interest of Mobile County and the operation of the office of the Mobile County Revenue Commissioner to provide for the electronic filing of business property tax returns including payment of any taxes due. (b)(1) The Mobile County Revenue Commissioner may establish procedures that do not conflict with Article 1A, commencing with Section 40-7-55, of Chapter 7, Title 40, for electronic filing for the reporting, assessment, and payment of business personal property taxes pursuant to Section 40-7-14. The Mobile County Revenue Commissioner shall develop a certification process for third party systems for the filing of business personal property tax returns. A complete business personal property tax return filed electronically shall be in the format prescribed by the county revenue commissioner and shall contain the same information as a business personal property tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-241.01.htm - 2K - Match Info - Similar pages
11-50-393
Section 11-50-393 Board of directors - Composition; compensation; removal actions. Each district incorporated under this article shall have a board of directors of not less than three members, and the members shall elect a chairman of the board. Unless otherwise provided in the certificate of incorporation, the board of directors shall consist of at least one member for each municipality which is a member of the district. Unless otherwise provided in the certificate of incorporation, the member of the board of directors representing each member municipality shall be elected by the governing body of each municipality and shall serve for a term of office concurrent with the term of office of the mayor of the municipality. A representative of each municipality may, but need not be, the mayor thereof. The members of the board of directors shall serve without compensation, except that they shall be reimbursed for actual expenses incurred in the performance of their duties under this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-393.htm - 2K - Match Info - Similar pages
36-25A-9
Section 36-25A-9 Enforcement; hearings; penalties and remedies. (a) This chapter is designed and intended to hold members of governmental bodies, and the bodies themselves, accountable to the public for violations of this chapter. Therefore, enforcement of this chapter, except a violation of Section 26-25A-3(a)(1), may be sought by civil action brought in the county where the governmental body's primary office is located by any media organization, any Alabama citizen impacted by the alleged violation to an extent which is greater than the impact on the pubic at large, the Attorney General, or the district attorney for the circuit in which the governmental body is located; provided, however, that no member of a governmental body may serve as a plaintiff in an action brought against another member of the same governmental body for an alleged violation of this chapter. The complaint shall be verified, shall state specifically the applicable ground or grounds for the complaint as set out...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-25A-9.htm - 7K - Match Info - Similar pages
45-48-161
Section 45-48-161 Disposition of funds. In each fiscal year, the distribution of the share of in-lieu-of-taxes payments of the Tennessee Valley Authority for Marshall County shall be as follows: (1) Twenty-five percent of the total amount allocated to Marshall County shall be distributed to the Marshall County Board of Education, the Arab City Board of Education, the Guntersville City Board of Education, the Albertville City Board of Education, and the Boaz Board of Education, on a per pupil basis based upon the student enrollment of the respective schools on the last day of the first monthly attendance report of each school year. (2)a. Four percent of the remaining 75 percent shall be allocated for the operation of the Marshall County Legislative Delegation Office. b. Any funds not expended for the operation of the legislative office may be used for educational purposes or industrial or economic development projects in Marshall County as approved by unanimous consent of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-161.htm - 4K - Match Info - Similar pages
27-31B-16
Section 27-31B-16 Tax on premiums collected. (a) Each captive insurance company shall pay to the commissioner, by March 1 of each year, a tax at the rate of four-tenths of one percent on the first 20 million dollars, three-tenths of one percent on the next 20 million dollars, two-tenths of one percent on the next 20 million dollars, seventy-five thousandths of one percent on each dollar thereafter on the direct premiums collected or contracted for on policies or contracts of insurance written by the captive insurance company during the year ending December 31 next preceding, after deducting from the direct premiums subject to the tax the amounts paid to policyholders as return premiums which shall include dividends on unabsorbed premiums or premium deposits returned or credited to policyholders. Notwithstanding the foregoing, no tax shall be due or payable as to considerations received for annuity contracts. (b) Each captive insurance company shall pay to the commissioner by March 1 of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-31B-16.htm - 6K - Match Info - Similar pages
40-18-422
Section 40-18-422 (Credit expires after 2025 tax year unless extended.) Tax credit for eligible employers of apprentices. (a) For tax years beginning on or after January 1, 2017, through the tax year beginning January 1, 2019, an Alabama income tax credit is allowed for eligible employers that employ an apprentice for at least seven full months of the prior taxable year. The credit shall equal up to one thousand dollars ($1,000) for each apprentice employed, not to exceed five apprentices employed. The Department of Revenue, in consultation with the Workforce Development Division of the Department of Commerce, shall establish a scale reflecting ranges of amounts of money an employer has invested in an eligible apprentice and a corresponding tax credit amount and shall award the tax credit in accordance with this scale following confirmation from the Workforce Development Division that the apprentice for whom the credit is claimed is in compliance with all federal and state requirements...
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9-11-91
Section 9-11-91 Catching, etc., of fish in private ponds, lakes, pools, or reservoirs. (a) It is unlawful for any person to take, catch, or kill or attempt to take, catch, or kill fish or aid in the taking, catching, or killing of fish of any species by the means or use of a seine, net, trap, or any similar or other device which may be used for taking, catching, killing, or stunning fish, or by the use of hook and line, rod and reel, by use of dynamite or other explosives, or by the use of any poison, poisonous substance, fishberries, lime, or other deleterious or poisonous matter in any private pond, private lake, private pool, or private reservoir of this state, except as otherwise specifically provided in this section. (b) Any person who violates subsection (a) shall be guilty of a misdemeanor and, on conviction, shall be fined not less than two hundred fifty dollars ($250) nor more than five hundred dollars ($500), but if the violation is for seining, netting, dynamiting, or...
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9-12-113
Section 9-12-113 Licenses or permits for commercial fishing; net or seine permits. (a) Each license or permit issued by the Commissioner of Conservation and Natural Resources or his or her authorized agent shall state the name of the applicant. (1) If the applicant is a resident of the State of Alabama, the applicant shall pay the following fees: a. One hundred dollars ($100) for commercial fishing. b. Three hundred dollars ($300) on each net or seine permit, plus an additional five hundred dollars ($500) per permit for the taking of Roe Mullet and Spanish Mackerel, as defined by regulation of the Department of Conservation and Natural Resources. c. One thousand five hundred dollars ($1,500) for each purse seine license. (2) Nonresidents shall pay the following fees: a. Two hundred dollars ($200) for commercial fishing. b. One thousand five hundred dollars ($1,500) for each net or seine permit, plus an additional two thousand five hundred dollars ($2,500) per permit for the taking of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-12-113.htm - 12K - Match Info - Similar pages
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