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40-14A-26
Section 40-14A-26 Remittance and disposition of tax. The tax levied by this article shall be
due at the same time the return is due. Remittance of the tax levied by this article shall
be made to the department at Montgomery, Alabama, for deposit to the State Treasurer of Alabama.
In addition to all other appropriations heretofore or hereinafter made, there is hereby appropriated
to the department for the fiscal year ending September 30, 2000, such amount as is reasonably
required to offset its conversion costs as a first charge against the revenues from the tax
levied by this article. The department and the Secretary of State shall each promulgate a
regulation listing those persons who are authorized to execute the privilege tax return and
the extension request, and the annual report, respectively, which shall permit the taxpayer's
return preparer to execute any of those forms on behalf of the taxpayer. For all subsequent
years, there shall be appropriated to the department as a first...
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22-27-17
Section 22-27-17 Disposal fees; disposition of funds; exemptions; review of records; biennial
report. (a) Beginning on October 1, 2008, the following disposal fees are levied upon generators
of solid waste who dispose of solid waste at solid waste management facilities permitted by
the department subject to this chapter, which shall be collected in accordance with subsection
(b): (1) One dollar ($1) per ton for all waste disposed of in a municipal solid waste landfill.
(2) One dollar ($1) per ton or twenty-five cents ($0.25) per cubic yard for all waste disposed
of in public industrial landfills, construction and demolition landfills, non-municipal solid
waste incinerators, or composting facilities, which receive waste not generated by the permittee.
(3) Twenty-five cents ($0.25) per cubic yard for all waste disposed of in a private solid
waste management facility, not to exceed one thousand dollars ($1,000) per calendar year.
(4) Regulated solid waste that may be approved by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-17.htm - 9K - Match Info - Similar pages
29-2-4
Section 29-2-4 Reporting requirements; powers and duties. (a) On or before January 31 of each
year, any county or city required to report local motor fuel excise tax rate information to
the Department of Revenue pursuant to Act 1998-192 shall provide a similar report to the transportation
department regarding the total amount of local motor fuel excise tax revenues collected by
the county or city for the immediately preceding fiscal year and the total amount of the revenues
expended on road and bridge maintenance and improvement during that same fiscal year. The
transportation department shall collect the information and deliver a report to the Joint
Transportation Committee on or before March 31 of each year. (b) The powers and duties of
the Joint Transportation Committee shall be as follows: (1) It shall review and shall consider
concurring with the long-range plan of the transportation department as such plan exists at
the date of the meeting called for the purpose of reviewing the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/29-2-4.htm - 7K - Match Info - Similar pages
40-14A-1
Section 40-14A-1 Definitions. For purposes of this chapter, the following terms shall mean:
(a) ALABAMA S CORPORATION. An S corporation defined under Section 40-18-160. (b) C CORPORATION.
A corporation other than an Alabama S corporation. (c) CODE. The Internal Revenue Code of
1986, as amended from time to time. (d) CORPORATION. An entity, including a limited liability
company electing to be taxed as a corporation for federal income tax purposes, through which
business can be conducted while offering limited liability to the owners of the entity with
respect to some or all of the obligations of the entity, other than a limited liability entity
or a disregarded entity. The term "corporation" shall include but not be limited
to the following: Corporations, professional corporations, joint stock companies, unincorporated
professional associations, real estate investment trusts, limited liability companies electing
to be taxed as corporations for federal income tax purposes, and all...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14A-1.htm - 7K - Match Info - Similar pages
40-26B-70
Section 40-26B-70 Definitions. For purposes of this article, the following terms shall have
the following meanings: (1) ACCESS PAYMENT. A payment by the Medicaid program to an eligible
hospital for inpatient or outpatient hospital care, or both, provided to a Medicaid recipient.
(2) ALL PATIENT REFINED DIAGNOSIS-RELATED GROUP (APR-DRG). A statistical system of classifying
any non-Medicare inpatient stay into groups for the purposes of payment. (3) ALTERNATE CARE
PROVIDER. A contractor, other than a regional care organization, that agrees to provide a
comprehensive package of Medicaid benefits to Medicaid beneficiaries in a defined region of
the state pursuant to a risk contract. (4) CERTIFIED PUBLIC EXPENDITURE (CPE). A certification
in writing of the cost of providing medical care to Medicaid beneficiaries by publicly owned
hospitals and hospitals owned by a state agency or a state university plus the amount of uncompensated
care provided by publicly owned hospitals and hospitals...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26B-70.htm - 5K - Match Info - Similar pages
11-51-191
Section 11-51-191 Determination of amounts due; preliminary and final assessments; review;
appeal; refund for overpayment. (a) If the taxing jurisdiction determines that the amount
of any business license tax reported on or remitted with a business license remittance form
is incorrect, if no business license remittance form is filed within the time prescribed,
or if the information provided on the form is insufficient to allow the taxing jurisdiction
to determine the proper amount of business license tax due, the taxing jurisdiction may calculate
the correct amount of the tax based on the most accurate and complete information reasonably
obtainable. The taxing jurisdiction may thereafter enter a preliminary assessment for the
correct amount of business license tax, including any applicable penalty and interest. Nothing
contained herein shall limit or restrict a municipality's right to seek injunctive relief
under Section 11-51-150, et seq. (b) If the amount of business license tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-191.htm - 13K - Match Info - Similar pages
16-13-281
Section 16-13-281 Average salaries to match national average; funding; compliance. (a) The
average salary of Alabama teachers, including the State Minimum Salary Schedule, local salary
supplementals, state incentive pay such as National Board of Professional Teaching Standards
certification, and any other salary compensation paid to Alabama teachers, shall be increased
to the national average for teacher salaries as provided in this article. Beginning in the
fiscal year 2001-2002, and continuing each fiscal year thereafter until such time as the Alabama
teacher salary average has reached the national average for teacher salaries, there shall
be allocated 41.15 percent of the growth in the Education Trust Fund for teacher salaries.
The 41.15 percent of the growth shall not apply to any future new revenue source to the Education
Trust Fund, including any revenue generated from an increase in the rate or a substantial
change in the base of existing revenue sources. Provided, however, an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-281.htm - 9K - Match Info - Similar pages
40-18-86
Section 40-18-86 Sale or transfer of real property and associated tangible property by nonresidents.
(a) As used in this section, the term nonresident of Alabama shall include individuals, trusts,
partnerships, corporations, and unincorporated organizations. Any seller or transferor who
meets all of the following conditions and who provides the buyer or transferee with an affidavit
signed under oath swearing or affirming that all of the following conditions are met will
be deemed a resident for purposes of this section: (1) The seller or transferor has filed
Alabama income tax returns or appropriate extensions have been received for the two income
tax years immediately preceding the year of sale. (2) The seller or transferor is in business
in Alabama and will continue substantially the same business in Alabama after the sale or
the seller or transferor has real property remaining in the state at the time of closing of
equal or greater value than the withholding tax liability as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-86.htm - 6K - Match Info - Similar pages
22-32-5
Section 22-32-5 Radiation Safety Fund; licensing and inspection fees; bond of contractor-leasor;
perpetual care fund; operating fund; compact commission fund; royalty fees; appropriation.
(a) There is hereby created a Radiation Safety Fund into which the State Treasurer shall deposit
the licensing, application, and inspection fee of the Radiation Control Agency. The Radiation
Control Agency is authorized to collect for deposit into the Radiation Safety Fund application,
licensing and inspection fees equal to 75 percent of those fees charged by the U.S. Nuclear
Regulatory Commission for issuing similar licenses. This authority applies only to the specific
licenses issued by the Radiation Control Agency. The funds available in the Radiation Safety
Fund are appropriated to the State Health Department for the purpose of Title 22, Chapter
14. The moneys in this fund may be carried over from one fiscal year to the next provided
that any unencumbered funds in excess of $100,000.00 on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-32-5.htm - 5K - Match Info - Similar pages
25-4-134
Section 25-4-134 Procedures for collection of delinquent contribution payments. (a) Generally.
The contributions, interest, and penalties required to be paid under this chapter shall be
a first and prior lien upon all property and rights to property, real or personal, of any
employer subject to this chapter. The lien shall arise at the time the contribution report,
or the payment of the contributions, as the case may be, was due to have been filed with or
made to the Department of Labor. The secretary may file in the office of the judge of probate
of any county in this state a certificate which shall show the name of the department for
which it is filed, the amount and nature of the contributions, interest, and penalties for
which a lien is claimed together with any costs that may have accrued, the name of the employer
against whose property a lien for such contributions, interest, and penalties is claimed and
the date thereof. An error in the certificate of the amount shall not...
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