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40-18-413
Section 40-18-413 (Per Section 40-18-416, this section is repealed following the close of fiscal
year 2020) Scope and use of Growing Alabama Credits. (a) A taxpayer is allowed a Growing Alabama
Credit to be applied against the tax levied by this chapter. In no event shall the Growing
Alabama Credit cause a taxpayer's income tax liability to be reduced by more than 50 percent.
Unused credits may be carried forward for no more than five years. (b) Growing Alabama Credits
shall be granted to taxpayers using an online system administered by the Department of Revenue.
The online system shall allow taxpayers to agree to make a cash contribution to an economic
development organization which was approved by the Renewal of Alabama Commission, as provided
in Section 40-18-412. The online system shall ensure that credits are not granted for contributions
to an economic development organization in excess of the amounts approved by the Renewal of
Alabama Commission, as provided in Section...
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41-10-727
Section 41-10-727 Definitions. As used in this division, the following words shall have the
following meanings: (1) DEPARTMENT. The Department of Revenue. (2) EMPLOYEE. An employee,
as defined in the Internal Revenue Code, as amended from time to time; except that any individual
providing services to an employer on an hourly, part-time, full-time, salaried, or contractual
basis shall be considered an employee for purposes of this division. (3) EMPLOYER. An employer,
as defined in the Internal Revenue Code, as amended from time to time, that is either a general
contractor or subcontractor that primarily holds itself out for hire to the general public
as a general contractor or subcontractor and who receives more than five percent of its annual
gross revenue from business described in either North American Industry Classification System
(NAICS) Code 236, 237, or 238 of the United States Department of Commerce in effect as of
January 1, 2009. This definition does not apply to or include...
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22-18-4
Section 22-18-4 Fees of licenses; disposition of funds; qualifications for EMSP licensure.
(a) In addition to all other fees now payable, the Board of Health shall establish, by rule,
a fee for EMSP and air or ground provider service licenses. Each license issued to an EMSP
shall be valid for a period of 24 calendar months. Each license issued to a provider service
shall be valid for a period not to exceed 12 calendar months. The same fee shall be charged
for renewal of a license. No additional fee shall be collected when an EMSP becomes eligible
for reclassification of his or her license to a higher level. (b) All fees collected under
this chapter shall be retained in a separate fund by the Board of Health for the purpose of
enforcing this chapter and shall be disbursed as other funds of the state are disbursed; provided,
that no fee or permit charge authorized under this chapter shall be charged or collected for
the issuing of a permit to a volunteer rescue squad, as defined in...
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40-16-1
Section 40-16-1 Definitions. For the purpose of this chapter, the following terms shall have
the respective meanings ascribed to them by this section: (1) FINANCIAL INSTITUTION. Any person,
firm, corporation, and any legal entity whatsoever doing business in this state as a national
banking association, bank, banking association, trust company, industrial or other loan company
or building and loan association, and such term shall likewise include any other institution
or person employing moneyed capital coming into competition with the business of national
banks, and shall apply to such person or institution regardless of what business form and
whether or not incorporated, whether of issue or not, and by whatsoever authority existing.
The common parent corporation of a controlled group of corporations eligible to elect to file
a consolidated excise tax return, in accordance with Section 40-16-3, shall be considered
a financial institution if such parent corporation is a registered bank...
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40-16-11
Section 40-16-11 Transition rules for Financial Institution Excise Tax Reform Act of 2019.
This section provides for transition rules for the implementation of the Financial Institution
Excise Tax Reform Act of 2019. (1) Act 2019-284 imposes for the first time a system of prepaid
estimated tax payments patterned after the federal system and transitions the Financial Institution
Excise Tax from the current post-payment system. To account for this transition, the Department
of Revenue shall waive both penalties and interest attributable to underpayments of estimated
tax payments occurring within the first two applicable tax years and not attributable to an
intentional disregard of the law. (2) Act 2019-284's conformity of the depreciation deduction
allowed in the calculation of the tax due under this chapter with the corollary deduction
allowed for federal income tax purposes, as well as the act's express rejection of the federal
Tax Cuts and Jobs Act of 2017's (i) limitations on the...
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40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of
motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325
and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof
of export is available in the form of a terminal issued destination state shipping document
that is a. exported by a supplier who is licensed in the destination state or b. is sold by
a supplier to a licensed exporter for immediate export to a state for which the applicable
destination state motor fuel excise tax has been collected by the supplier who is licensed
to remit the tax to the destination state. If the motor fuel is exempt from the excise tax
due to the product being exported from this state, then the motor fuel exported from this
state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption
shall not apply to any motor fuel which is transported and delivered...
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40-18-100
Section 40-18-100 Definitions. For the purposes of this article, the following terms shall
have the following meanings: (1) CLAIMANT AGENCY. Any of the following: a. The Alabama Commission
on Higher Education with respect to the collection of debts under either of the following:
1. The Alabama Student Grant Program provided for by Chapter 33A of Title 16. 2. The Alabama
Guaranteed Student Loan Program provided for by Chapter 33B of Title 16. b. The Alabama Department
of Human Resources with respect to the collection of debts and money owed under any and all
of its public assistance programs and other programs administered by that department, including
support programs administered pursuant to the requirements of Title IV-D of the Social Security
Act. c. The Alabama Medicaid Agency with respect to the collection of debts and money owed
under any and all of the programs it administers. d. The Alabama Department of Labor with
respect to the collection or recovery, or both, of debts owed...
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40-18-25
Section 40-18-25 Estates and trusts. (a) For purposes of this chapter, the income and deductions,
including the distribution deduction, of estates and trusts shall be determined in accordance
with Subchapter J of Chapter 1 of Subtitle A of the Internal Revenue Code, 26 U.S.C. ยง641
et seq., relating to estates, trusts, beneficiaries, and decedents, except as otherwise provided
in this section. (1) The income and deductions shall be increased by any items that are includable
or deductible by an individual in computing Alabama income tax but are not includable or not
deductible by an individual in computing federal income tax. (2) The income and deductions
shall be decreased by any items that are not includable or not deductible by an individual
in computing Alabama income tax but are includable or deductible by an individual in computing
federal income tax. (b) For purposes of this chapter, the income and deductions of beneficiaries
of estates and trusts, and persons who are treated as...
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45-22-243.90
Section 45-22-243.90 Definitions. (a) The following words, terms, and phrases where used in
this subpart shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) CITY OF CULLMAN. The City of Cullman in the county. (2)
COMMISSIONER. The Commissioner of Revenue of the State. (3) COUNTY. Cullman County in the
State of Alabama. (4) COUNTY TREASURER. The county treasurer of the county or other officer
or entity at the time that exercises the functions of treasurer of the county. (5) FISCAL
YEAR. The period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (6) HIGHWAY DIRECTOR. The Director of Transportation.
(7) MONTH. A calendar month. (8) MUNICIPALITIES OTHER THAN THE CITY OF CULLMAN. As of any
particular time, each incorporated municipality in the county other than the City of Cullman
which at the time exists in the county and which shall have been incorporated prior to...
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40-12-262
Section 40-12-262 Effect of provisions relative to registration and display of tags on nonresidents;
international registration plan; temporary trip permit; penalties. (a) The provisions of the
foregoing sections relative to registration and display of registration numbers shall not
apply to a motor vehicle owned by a nonresident of this state and not used for hire or used
for commercial purposes in this state for a period of 30 days from date of entering the state;
provided, that the owner thereof shall have complied with the provisions of the law of the
foreign country, state, territory, or federal district of his residence relative to the registration
of motor vehicles and the display of registration numbers thereon and shall conspicuously
display his registration number as required thereby; provided further, that nothing herein
shall be construed to permit the use of motor vehicles for hire, or for commercial purposes,
by nonresidents without complying with the provisions of this...
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