40-18-24.2
Section 40-18-24.2 Taxation of pass-through entities. (a) For purposes of this section and Section 40-18-24.3, the following terms shall have the following meanings: (1) MEMBER. An individual, estate, trust or business trust as defined in Section 40-18-1, a corporation as defined in Section 40-18-1, or Subchapter K entity as defined in Section 40-18-1, that is a partner in a general, limited, limited liability, or limited liability limited partnership, or a member of a limited liability company. (2) NONRESIDENT. a. An individual who is not a resident of or domiciled in this state during the applicable tax year. b. A nonresident trust as defined in Section 40-18-1. c. A nonresident estate as defined in Section 40-18-1. d. A foreign corporation as defined in Section 40-18-1, not commercially domiciled in this state during the applicable tax year. e. A Subchapter K entity or business trust that is created or organized under the laws of a jurisdiction other than this state and that is not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-24.2.htm - 7K - Match Info - Similar pages
40-18-402
Section 40-18-402 Renewal of Alabama Commission. (a) There is hereby created the Renewal of Alabama Commission. (b) The commission shall be comprised of all of the following persons: (1) The Director of Finance, or his or her designee. (2) The Secretary of Commerce, or his or her designee. (3) The Chair of the House Ways and Means Education Committee, or its successor committee, if any, or his or her designee. (4) The Chair of the Senate Finance and Taxation Education Committee, or its successor committee, if any, or his or her designee. (5) Three persons appointed by the Governor, at least one of whom shall be a resident of an area of the state the source of whose primary power supply is the Tennessee Valley Authority or its lawfully authorized distributor. (6) One person appointed by the Speaker of the House, who shall be an employee, board member, or trustee of an Alabama public community college or four-year institution of higher education. (7) One person appointed by the President...
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45-41-141
Section 45-41-141 Definitions. (a) The following words and phrases used in this part, and others evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise, shall be given the following respective interpretations herein: (1) AMENDMENT 392. That certain amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 80-313 enacted at the 1980 Regular Session of the Legislature. (2) AUTHORIZING AMENDMENT. That certain amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 88-479 enacted at the 1988 Regular Session of the Legislature. (3) CODE. The Code of Alabama 1975, as amended. (4) COMMERCIAL BUILDING. Any building, structure, or other improvement to real property, excluding, however, any dwelling that: a. Is subject to ad valorem taxation and has a fair market value, according to the records of the tax assessor pertaining to state and county ad valorem taxation for the fiscal or ad valorem tax year of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-141.htm - 8K - Match Info - Similar pages
22-11F-2
Section 22-11F-2 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE UPON ADOPTION OF RULES BY THE DEPARTMENT OF PUBLIC HEALTH. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. For the purposes of this chapter, the following terms shall have the following meanings: (1) ASSOCIATION. Any organization that administers or conducts high risk youth athletics activities on property owned, leased, managed, or maintained by the state, an agent of the state, or a political subdivision of the state. (2) ATHLETICS PERSONNEL. Athletic directors and other individuals actively involved in organizing, training, or coaching sports activities for individuals age 14 and under. (3) COACH. Any individual, whether paid, unpaid, volunteer, or interim, who has been approved by the association to organize, train, or supervise a youth athlete or team of youth athletes. If an individual approved by the association is unavailable, the term may include an individual selected by a...
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9-2-150
Section 9-2-150 Shellfish Aquaculture Review Board; oyster aquaculture leasing program. (a) For purposes of this section, the following words shall have the following meanings: (1) BOARD. The Shellfish Aquaculture Review Board. (2) DEPARTMENT. The Department of Conservation and Natural Resources. (3) OYSTER AQUACULTURE. The cultivation and harvesting of hatchery-spawned oysters for commercial purposes. (b) There is created the Shellfish Aquaculture Review Board, which shall be responsible for developing a shellfish aquaculture policy and implementing a sustainable program for leasing land in the coastal waters of Alabama for oyster aquaculture. For administrative purposes, the board shall be an administrative unit within the department. (c) The board shall consist of the following members: (1) The Commissioner of the Alabama Department of Conservation and Natural Resources or his or her designee. (2) The Commissioner of the Alabama Department of Agriculture and Industries or his or her...
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11-49B-2
Section 11-49B-2 Definitions. The words, terms, and phrases defined below shall have the following meanings: (1) APPLICANT. A natural person who files a written application with the governing body of any county to which this chapter applies and with a municipality in the county. (2) AUTHORITY. A public corporation organized pursuant to this chapter. (3) AUTHORIZING COUNTY. Any county where a Class 1 municipality is located whose governing body adopts an authorizing resolution. (4) AUTHORIZING MUNICIPALITY. Any Class 1 municipality whose governing body adopts an authorizing resolution. (5) AUTHORIZING RESOLUTION. A resolution adopted by the governing body of the county where the Class 1 municipality is located or by the Class 1 municipality in which an authority may be incorporated. (6) BOARD. The board of directors of an authority. (7) BONDS. Bonds, notes, and certificates representing an obligation to pay money. (8) COUNTY. Any county in the state. (9) DIRECTOR. A member of the board...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-49B-2.htm - 3K - Match Info - Similar pages
11-62-1
Section 11-62-1 Definitions. (a) The following words and phrases used in this chapter, and others evidently intended as the equivalent thereof, shall, in the absence of clear implication herein otherwise, be given the following respective interpretations herein: (1) AUTHORITY. Any public corporation organized pursuant to this chapter. (2) AUTHORIZED PURPOSE OBLIGATION. The term includes either of the following: a. Any lease, note, installment sale contract, or any other obligation of a user, whether general or special, which was entered into, made, assumed, or otherwise incurred by the user, in whole or in part, for the purpose of financing the acquisition or ownership of one or more facilities, for the purpose of obtaining funds with which to operate one or more facilities or for any combination of those purposes. b. Any obligation of any kind which was entered into, made, assumed, or otherwise incurred by the United States of America or any department, agency, or instrumentality...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-62-1.htm - 7K - Match Info - Similar pages
16-64-2
Section 16-64-2 Requirements for qualification as resident student; rules and guidelines. (a) For purposes of admission and tuition, a public institution of higher education may consider that the term resident student includes any of the following: (1) One who, at the time of registration, is not a minor and satisfies one of the following: a. Is a full-time permanent employee of the institution at which the student is registering or is the spouse of such an employee. b. Can verify full-time permanent employment within the State of Alabama or is the spouse of such an employee and will commence the employment within 90 days of registration with the institution. c. Is employed as a graduate assistant or fellow by the institution at which the student is registering. d. Is an accredited member of or the spouse of an accredited member of a consular staff assigned to duties in Alabama. e. Is in a program or takes courses within an interstate consortium of colleges or universities that either...
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30-6-1
Section 30-6-1 Definitions. In this chapter, the following words shall have the following meanings unless the context clearly indicates otherwise: (1) ABUSE. As defined in Section 30-5-2. (2) ACADV. The Alabama Coalition Against Domestic Violence, Incorporated. (3) ADVOCATE. An employee or volunteer of a program for victims of domestic violence receiving funds under this chapter who has a primary function of rendering advice, counseling, or assistance to victims of domestic violence; who supervises the employees or volunteers of the program; or who administers the program. (4) AGENCY. The Alabama State Law Enforcement Agency. (5) CLIENT. Any individual receiving services from a certified domestic violence center. (6) DIRECTOR. The Director of the Department of Economic and Community Affairs. (7) DOMESTIC VIOLENCE. Abuse as defined in subdivision (1). (8) DOMESTIC VIOLENCE CENTER. An entity that provides services or shelter to domestic violence victims and their accompanying children...
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36-25-13
Section 36-25-13 Actions of former public officials or public employees prohibited for two years after departure. (a) No public official shall serve for a fee as a lobbyist or otherwise represent clients, including his or her employer before the board, agency, commission, department, or legislative body, of which he or she is a former member for a period of two years after he or she leaves such membership. For the purposes of this subsection, such prohibition shall not include a former member of the Alabama judiciary who as an attorney represents a client in a legal, non-lobbying capacity. (b) Notwithstanding the provisions of subsection (a), no public official elected to a term of office shall serve for a fee as a lobbyist or otherwise represent clients, including his or her employer, before the board, agency, commission, department, or legislative body of which he or she is a former member for a period of two years following the term of office for which he or she was elected,...
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