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15-22-1.1
Section 15-22-1.1 Interstate Compact for Adult Offender Supervision. Whereas: The Interstate
Compact for the Supervision of Parolees and Probationers was established in 1937, it is the
earliest corrections "compact" established among the states and has not been amended
since its adoption over 62 years ago; Whereas: This compact is the only vehicle for the controlled
movement of adult parolees and probationers across state lines, and it currently has jurisdiction
over more than a quarter of a million offenders; Whereas: The complexities of the compact
have become more difficult to administer, and many jurisdictions have expanded supervision
expectations to include currently unregulated practices such as victim input, victim notification
requirements, and sex offender registration; Whereas: After hearings, national surveys, and
a detailed study by a task force appointed by the National Institute of Corrections, the overwhelming
recommendation has been to amend the document to bring about...
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33-12-5
Section 33-12-5 Powers, duties and functions. The powers, duties and functions of the agency
shall be as follows: (1) GENERALLY. The agency a. Shall have perpetual succession in its corporate
name. b. May sue and be sued in its corporate name. c. May adopt, use and alter a corporate
seal, which shall be judicially noticed. d. May enter into such contracts and cooperative
agreements with the federal, state and local governments, with agencies of such governments,
with private individuals, corporations, associations, trusts and other organizations as the
board may deem necessary or convenient to enable it to carry out the purposes of this chapter,
including the planned, orderly residential development of the area. e. May adopt, amend and
repeal bylaws. f. May appoint such managers, officers, employees, attorneys and agents as
the board deems necessary for the transaction of its business, fix their compensation, define
their duties, require bonds of such of them as the board may...
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40-18-30
Section 40-18-30 Return when accounting period changes. (a) Taxpayer filing separate returns.
If a taxpayer, with the approval of the Department of Revenue, changes the basis of computing
taxable income from the fiscal year to the calendar year, a separate return shall be filed
for the period between the close of the last fiscal year for which return shall be made and
the following December 31. If the change is made from the calendar year to the fiscal year,
a separate return shall be filed for the period between the close of the last calendar year
for which return was filed and the date designated as the close of the last fiscal year. If
the change is made from one fiscal year to another fiscal year, a separate return shall be
filed for the period between the close of the former fiscal year and the date designated as
the close of the new fiscal year. If a taxpayer filing the taxpayer's first return for income
tax keeps accounts on the basis of a fiscal year, the taxpayer shall file a...
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40-18-13
Section 40-18-13 Computation of income. (a) Income shall be computed on the basis of the same
taxable year and in accordance with the same method of accounting that the taxpayer properly
employs for federal income tax purposes. If no such method of accounting has been employed
or if the method so employed does not clearly reflect income, computation shall be made upon
such basis and in such manner as in the opinion of the Department of Revenue, and consistent
with federal income tax treatment, does clearly reflect income. If the taxpayer has no annual
accounting period or does not keep proper books of account, the income shall be computed on
the basis of the calendar year. (b) In the case of a partnership, Alabama S corporation, or
personal service corporation electing a taxable year under 26 U.S.C. §444, this section shall
be applied without regard to the requirement to make payments under 26 U.S.C. §7519. (Acts
1935, No. 194. p. 256; Code 1940, T. 51, §383; Acts 1990, No. 90-583,...
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40-18-312
Section 40-18-312 Distributions from catastrophe savings account; additional tax. (a) A distribution
from a catastrophe savings account must be included in the income of the taxpayer unless the
amount of the distribution is used to cover qualified catastrophe expenses. (b) No amount
is included in income, pursuant to subsection (a), if the qualified catastrophe expenses of
the taxpayer during the taxable year are equal to or greater than the aggregate distributions
during the taxable year. (c) If aggregate distributions exceed the qualified catastrophe expenses
during the taxable year, the amount otherwise included in income must be reduced by the amount
of the distributions for qualified catastrophe expenses. (d)(1) The tax paid pursuant to Section
40-18-5, attributable to a taxable distribution must be increased by two and one-half percent
of the amount which is includable in income. (2) This additional tax does not apply if any
of the following occur: a. The taxpayer no longer owns...
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15-18-117
Section 15-18-117 Supervision charge authorized. The department is authorized to charge each
inmate participating in the program a weekly amount for supervision costs, which shall not
exceed 25 percent of the adjusted gross weekly income of the inmate. Such sums shall be retained
by the department and placed in a fund in the State Treasury to defray the expense of administering
this program and is hereby appropriated therefor. (Acts 1983, 3rd Ex. Sess., No. 83-838, p.
62, §8.)...
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40-18-28
Section 40-18-28 Returns of subchapter K entities and single member limited liability companies.
Every subchapter K entity, and every single member limited liability company, shall make a
return to the Department of Revenue for each taxable year, stating specifically the items
of its gross income and the deductions allowed by this chapter, and shall include in the return
the names and addresses of the partners or members and the amount of the distributive share
of each partner or member. The return must be subscribed by the person who makes it and must
contain a printed declaration that it is made under the penalties of perjury. A person who
willfully makes and subscribes a return which he or she does not believe to be true and correct
as to every material particular shall be guilty of perjury and upon conviction shall be punished
as prescribed in Section 40-18-27. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §395; Acts
1961, Ex. Sess., No. 188, p. 2158; Acts 1997, No. 97-625, p....
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40-9F-4
Section 40-9F-4 Tax credits calculated, claimed, reserved, granted; transfer or assignment
of tax credits. (a) The state portion of any tax credit against the tax imposed by Chapters
16 and 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, and shall be 10 percent of the qualified rehabilitation expenditures for qualified
pre-1936 non-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) The entire tax credit may be claimed by the taxpayer in the taxable
year in which the certified rehabilitation is placed in service. Where the taxes owed by the
taxpayer are less than the tax credit, the taxpayer shall not be...
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15-22-30
Section 15-22-30 Charging parolees residing in community residential facilities for room and
board. (a) The State Board of Pardons and Paroles is authorized to charge each parolee resident
of a community residential facility a monthly amount for room and board which shall not exceed
25 percent of the adjusted gross monthly income of the parolee; provided, that under hardship
circumstances such charge may be waived for a parolee resident upon written recommendation
by the director of the facility. (b) The proceeds from any charges collected under the provisions
of this section shall be paid into the State Treasury to the credit of the General Fund and
shall be used exclusively for funding the community residential facilities program of the
State Board of Pardons and Paroles. (c) The State Board of Pardons and Paroles is hereby authorized
to promulgate and effect all rules and regulations necessary to implement the provisions of
this section. (Acts 1975, 4th Ex. Sess., No. 101, §§1, 2,...
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40-18-146
Section 40-18-146 Political party defined; designated contribution by taxpayers filing state
income tax return; disposition of contributions. (a) For purposes of this article, the term
"political party" shall be defined as provided in Section 17-16-2. (b) Every individual
who files a state income tax return may designate a contribution to a political party as provided
under this section. Amounts of contributions for an individual return shall be $1 and, for
a joint return, $2. Such contributions shall increase the tax liability of the taxpayer by
the amount contributed. (c) The designation for a political party shall appear on the face
of the individual income tax return. The contributions so designated by the taxpayer and collected
by the State of Alabama, Department of Revenue, shall be reserved for remittance to the appropriate
officials of the state governing authority of the designated political party. The state Revenue
Commission shall annually certify by December 1, all such...
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