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16-16A-7
Section 16-16A-7 Additional findings; bonds authorized; procedures. (a) The Legislature finds
that the number of students attending the several school systems located in those areas of
North Alabama that will be directly impacted by the 2005 BRAC and Subsequent BRAC Actions
will collectively increase by an estimated 9,000 students. As a result, there will be a need
for the construction of additional school facilities as well as the renovation of existing
school facilities. The Legislature also finds that the 2005 BRAC and Subsequent BRAC Actions
will have a positive impact on future receipts to the Education Trust Fund, as the significant
population growth in North Alabama will increase sales, income, and other tax collections.
Thus, it is an efficient use of state funds to allow such revenue growth to help pay for capital
improvement costs associated with BRAC-related school construction. (b) The Alabama Public
School and College Authority is hereby authorized to sell and issue its...
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38-9B-2
Section 38-9B-2 Definitions. THIS SECTION WAS AMENDED BY ACT 2018-422 IN THE 2018 REGULAR SESSION,
EFFECTIVE JANUARY 31, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. As used in this chapter,
the following words shall have the following meanings: (1) ALABAMA FAMILY CHARITABLE TRUST
(AFT CHARITABLE TRUST). The trust established by the board of trustees that qualifies as a
tax exempt charitable entity under the United States Internal Revenue Code, to provide benefits
for any individual who does not have a sufficient amount in his or her AFT Trust to meet the
individual's needs. (2) ALABAMA FAMILY TRUST (AFT TRUST). The Alabama Family Trust established
pursuant to this chapter. (3) ALABAMA FAMILY TRUST CORPORATION (AFT CORPORATION). An Alabama
not-for-profit corporation established by the board of trustees pursuant to this chapter that
qualifies as a tax exempt charitable organization under the United States Internal Revenue
Code. (4) BOARD OF TRUSTEES. The Alabama Family Trust Board...
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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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40-29B-4
Section 40-29B-4 Eligibility. (a) Notwithstanding any provision of law to the contrary, and
except as provided in subsection (b) of Section 40-29B-3, the following taxes are eligible
for amnesty: (1) Taxes due prior to January 1, 2017. (2) Taxes for taxable periods that began
before January 1, 2017. (b) Participation in the amnesty program shall be conditioned upon
the agreement of the taxpayer to waive any right to protest or initiate an administrative
or judicial proceeding. The agreement shall apply only to the specific tax and the tax period
for which amnesty is granted. (c) Amnesty may be granted only for eligible taxes to eligible
taxpayers who have not been contacted by the department in the past two years concerning the
tax type for which amnesty has been applied and who apply for amnesty during the amnesty period
prescribed by this chapter. Amnesty applications must be submitted in an electronic manner
as prescribed by the department. (d) Amnesty applications shall include a...
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40-4-2
Section 40-4-2 Amount and payment of commissions. The tax assessor shall be entitled to receive
from the tax collector, out of the first money collected by him, giving duplicate receipts
therefor, one of which receipts shall be forwarded to the Comptroller by the tax collector,
the following commissions: In counties where the collections, not including taxes on real
estate bid in by the state at tax sales and taxes which would be due on property except for
the provisions of the law exempting homesteads from state taxes, do not exceed $12,000, the
rate shall be 10 percent on the first $5,000, five percent on the next $4,000 and four percent
on the remainder. The commission herein provided for is to be calculated on collections for
real property and personal property, except motor vehicles, for the general fund of the state
and county. In counties where collections, not including taxes on property bid in by the state
at tax sales and taxes which would be due on property except for the...
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45-37-123.108
Section 45-37-123.108 Direct rollovers. Except as otherwise specifically provided in this section,
this section shall be effective as of January 1, 1993. (1) ROLLOVERS GENERALLY. a. Notwithstanding
any provision of the plan to the contrary that would otherwise limit a distributee's election
under this section, a distributee, at the time and in the manner prescribed by the pension
board, may elect to have any portion of an eligible rollover distribution that is equal to
at least two hundred dollars ($200) paid directly to an eligible retirement plan specified
by the distributee in a direct rollover. b. For purposes of this subdivision, the following
definitions shall apply: 1.(i) An eligible rollover distribution is any distribution of all
or any portion of the balance to the credit of the distributee, except that an eligible rollover
distribution does not include: Any distribution that is one of a series of substantially equal
periodic payments, not less frequently than annually, made...
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45-41-243
Section 45-41-243 Taxes and fees authorized. (a) The Lee County Commission is hereby authorized
and empowered to levy, at their discretion, and collect or provide for the collection of additional
taxes and fees outside the city limits of Auburn and Opelika as follows: (1) A cigarette tax.
(2) A beer tax. (3) A soft drink tax. (4) A solid waste disposal fee or a garbage fee on residents
of the county who do not contract for private garbage disposal. Such fee shall be collected
by use of the property tax books. Any owner of rental property shall pay the fee on any property
he or she owns. Mobile home owners shall pay the fee at the time they buy their tags or decals.
(b) The county commission is also authorized and empowered to adjust filing fees and license
fees in the county. (c) The revenue from the taxes and the increase in fees herein authorized
shall be deposited into the county general fund to be used in the manner prescribed by the
county commission. (d) Before imposing any tax...
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11-99-2
Section 11-99-2 Definitions. As used in this chapter: (1) BLIGHTED OR ECONOMICALLY DISTRESSED
AREA: a. An area in which the structures, buildings, or improvements, by reason of dilapidation,
deterioration, age, or obsolescence, inadequate provision for ventilation, light, air, sanitation,
or open spaces, high density of population and overcrowding, or the existence of conditions
which endanger life or property by fire and other causes, or any combination of such factors,
are conducive to ill health, transmission of disease, infant mortality, juvenile delinquency,
or crime, and are detrimental to the public health, safety, morals, or welfare, or b. Any
area which by reason of the presence of a substantial number of substandard, slum, deteriorated,
or deteriorating structures, predominance of defective or inadequate street layout, faulty
lot layout in relation to size, adequacy, accessibility, or usefulness, unsanitary or unsafe
conditions, deterioration of site or other improvements,...
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31-9-83
Section 31-9-83 Distributions from fund; eligibility; purposes. THIS SECTION WAS AMENDED BY
ACT 2018-94 IN THE 2018 REGULAR SESSION, EFFECTIVE FEBRUARY 15, 2018. THIS IS NOT IN THE CURRENT
CODE SUPPLEMENT. (a) Disbursements from the recovery fund for purposes set out in this section
shall only be available as provided herein upon a proclamation from the Governor or Legislature
made pursuant to Section 31-9-8, and a proclamation made by the local governing body in the
county or municipality affected by the disaster. The following rules shall apply for all distributions
from the recovery fund for purposes set out in this section: (1) Distributions may not be
used for state emergency response and relief efforts, except as determined appropriate pursuant
to rules adopted by the committee under Section 31-9-86. (2) Distributions under this section
shall only be available to reimburse an eligible county or municipality for those expenses
not covered by insurance or other similar programs....
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40-26B-71
Section 40-26B-71 Assessment. (a) For state fiscal years 2020, 2021, and 2022, an assessment
is imposed on each privately operated hospital in the amount of 6.00 percent of net patient
revenue in fiscal year 2017, which shall be reviewed and updated annually, subject to limitations
in this article on the use of funds in the Hospital Assessment Account. The assessment is
a cost of doing business as a privately operated hospital in the State of Alabama. Annually,
the Medicaid Agency shall make a determination of whether changes in federal law or regulation
have adversely affected hospital Medicaid reimbursement during the most recently completed
fiscal year, or a reduction in payment rates has occurred. If the agency determines that adverse
impact to hospital Medicaid reimbursement has occurred, or will occur, the agency shall report
its findings to the Chair of the House Ways and Means General Fund Committee who shall propose
an amendment to this article during any legislative session...
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