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38-5-4
Section 38-5-4 Property which may be retained by applicant. An applicant may retain personal
or real property owned by him or in combination with any other person without reference to
its value if it serves to provide the applicant with a home. Real property owned by the applicant
or in combination with his spouse which is producing income, reasonably consistent with its
value, which is used for the support of the applicant, may be retained in an amount not to
exceed an assessed valuation of $5,000.00 as assessed by the county assessor, less any encumbrances
thereon of record. The applicant may retain as a reserve for future contingencies any combination
of personal or real property not to exceed a total net value of $1,200.00. The value of the
following property shall be excluded in determining eligibility under this chapter: (1) Personal
jewelry, personal effects, home furnishings and other property used to provide, equip and
maintain a home for the applicant; (2) Such additional...
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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
40-3-20
Section 40-3-20 Publication of notice of valuation of property. Immediately upon the completion
of the work of reviewing and adjusting assessed valuation under the provisions of this chapter,
the assessing official shall give notice by publication once a week for two consecutive weeks
in a newspaper published in the county. If no newspaper is published in the county, the notices
shall be posted in three public places in each precinct of the county. The notices shall state
that the assessed valuations of all property listed for taxation have been fixed as provided
by law, that the tax return lists showing the assessed valuations are in his or her office
and open for public inspection, that the board of equalization will sit at the courthouse
of the county on the date specified by the Department of Revenue to consider any protests
that may be filed by any taxpayer as herein provided, and that any taxpayer, who is not satisfied
with the valuations of his or her property as fixed and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-20.htm - 1K - Match Info - Similar pages
40-31-3
Section 40-31-3 Temporary presence and residency in state for purpose of responding to declared
state of emergency. (a) An out-of-state employee performing disaster or emergency related
work on infrastructure owned or operated by a registered business, municipality, county, or
public corporation shall not be considered to have established residency or a presence in
the state that would require that person or his or her employer to file and pay income taxes
or to be subject to tax withholdings or to file and pay any other state or local tax or fee
which is based on a physical presence in the State of Alabama or with a local taxing jurisdiction
during one or more disaster periods. This includes any related state or local employer withholdings
and remittance obligations, but does not include any transaction taxes and fees as described
in subsection (d). (b) Any out-of-state business that has no registrations or tax filings
or nexus in the state prior to a declared state disaster or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-31-3.htm - 6K - Match Info - Similar pages
45-17-241.02
Section 45-17-241.02 Effective date of taxes; imposition and disposition of tax; exemptions;
records; penalty and interest. (a) The taxes levied by this part shall become effective, or
go into effect, on the first day of the calendar month next following the calendar month in
which this part is adopted. (b)(1) Commencing on the effective date of the taxes, as specified
in subsection (a), above, in addition to all other taxes imposed by law, there is hereby levied
and shall be collected by the director of revenue as herein provided a privilege or license
tax in the amount hereinafter prescribed against every person engaged in the county in the
business of renting or furnishing any room or rooms, lodging or accommodations, to any transients
in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The director of revenue shall pay
to the Colbert County Tourism and Convention Bureau...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-241.02.htm - 4K - Match Info - Similar pages
45-37-241.20
Section 45-37-241.20 Appeals from decisions of the Board of Equalization. (a) For the purpose
of convenience and brevity this act shall be known and referred to as the Expeditious and
Economical Tax Appeals Act. (b) This section shall apply only in Jefferson County. This section
is alternative to and cumulative to Section 40-3-25; but when a taxpayer elects to take an
appeal under this section from a decision or ruling of the board of equalization fixing the
market value of the real property, Section 40-3-25 shall not be applicable to such appeal
but in the event the taxpayer pays his or her taxes before a final decree in the case and
is entitled to a refund then that portion of the section providing for a refund to the taxpayer
shall be applicable or in the event of an increase the increase shall be payable as provided
in the sections. (c) An appeal may be taken under this section from a decision of the board
of equalization fixing the market value of real property, to the circuit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-241.20.htm - 7K - Match Info - Similar pages
22-30E-11
Section 22-30E-11 Voluntary Cleanup Properties Inventory list. (a) Beginning on August 21,
2001, the department shall compile and update as necessary an inventory of all qualifying
properties for which a voluntary properties assessment plan or cleanup plan has been approved
by the department. At least annually, beginning July 1, 2002, the department shall send a
copy of the inventory with the properties listed by county to the clerk of each probate court
of the state, who shall place and maintain the most current copy of the inventory in the room
or rooms in which the deed records of the county are kept. The inventory shall be called the
Voluntary Cleanup Properties Inventory. The inventory shall include all the following information:
(1) The name of the property or another description identifying the property. (2) The location
of the property. (3) The name of the owner of the property at the time of the property's inclusion
in the inventory. (4) A general description of the voluntary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-30E-11.htm - 2K - Match Info - Similar pages
39-2-14
Section 39-2-14 Registration of out-of-state contractors required; deposit; surety bond. (a)
Every nonresident contractor, as defined in Section 39-2-12 shall register with the Department
of Revenue prior to engaging in the performance of a contract in this state. At the time of
registration the contractor shall deposit with the Department of Revenue five per centum of
the amount such contractor is to receive for the performance of the contract which shall be
held within a "contractors use tax fund" pending the completion of the contract,
the determination of the taxes due this state and other governmental bodies, and the payment
of same. In lieu of such deposit the contractor may provide a corporate surety bond to be
approved by the Commissioner of Revenue as to form, sufficiency, value, amount, stability,
and other features necessary to provide a guarantee of payment of the taxes due this state
and other governmental bodies. (b) In addition, within 30 days after registration, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/39-2-14.htm - 2K - Match Info - Similar pages
40-12-223
Section 40-12-223 Exemptions. There are exempted from the computation of the amount of the
tax levied, assessed or payable under this article the following: (1) The gross proceeds accruing
from the leasing or rental of a film or films to a lessee who charges, or proposes to charge,
admission for viewing the said film or films; (2) The gross proceeds accruing from any charge
in respect to the use of docks or docking facilities furnished for boats or other craft operated
on waterways; (3) The gross proceeds accruing from any charge made by a landlord to a tenant
in respect of the leasing or furnishing of tangible personal property to be used on the premises
of real property leased by the same landlord to the same tenant for use as a residence or
dwelling place, including mobile homes; (4) The gross proceeds accruing from the leasing or
rental of tangible personal property to a lessee who acquires possession of the said property
for the purpose of leasing or renting to another the same...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-223.htm - 7K - Match Info - Similar pages
40-14A-22
Section 40-14A-22 Levy and amount of tax. (a) Levy of tax. There is hereby levied an annual
privilege tax on every corporation, limited liability entity, and disregarded entity doing
business in Alabama, or organized, incorporated, qualified, or registered under the laws of
Alabama. The tax shall accrue as of January 1 of every taxable year, or in the case of a taxpayer
organized, incorporated, qualified, or registered during the year, or doing business in Alabama
for the first time, as of the date the taxpayer is organized, incorporated, registered, or
qualifies to do business, or begins to do business in Alabama, as the case may be. The taxpayer
shall be liable for the tax levied by this article for each year beginning before the taxpayer
has been dissolved or otherwise ceased to exist or has withdrawn or forfeited its qualification
to do business in Alabama. The amount of the tax due shall be determined by multiplying the
taxpayer's net worth in Alabama by the rate determined in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14A-22.htm - 11K - Match Info - Similar pages
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