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11-65-1
Section 11-65-1 Legislative declarations and findings. The Legislature hereby finds and declares
as follows: (1) As the basis for enacting Act No. 84-131, the Legislature found and determined
that the conduct within Class 1 municipalities in the state of horse racing events and pari-mutuel
wagering thereon will generate additional revenues for governmental and charitable purposes,
provide additional jobs for the residents of the state and benefit the businesses related
to tourism and recreation within any such municipality and throughout the surrounding areas
of the state; it is desirable to permit the qualified voters of any Class 1 municipality to
determine through referendum whether horse racing and pari-mutuel wagering thereon will be
permitted in such municipality; and for each Class 1 municipality in which horse racing is
approved by the voters thereof, it is necessary and desirable to provide for the establishment
of a racing commission to regulate horse racing and pari-mutuel...
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9-16-90
Section 9-16-90 Environmental protection performance standards. (a) Any permit issued pursuant
to this article to conduct surface mining operations shall require that such surface coal
mining operations will meet all applicable performance standards of this article, and such
other requirements as the regulatory authority shall promulgate. (b) General performance standards
shall be applicable to all surface coal mining and reclamation operations and shall require
the operation as a minimum to: (1) Conduct surface coal mining operations so as to maximize
the utilization and conservation of the solid fuel resource being recovered so that reaffecting
the land in the future through surface coal mining can be minimized; (2) Restore the land
affected to a condition capable of supporting the uses which it was capable of supporting
prior to any mining, or higher or better uses of which there is reasonable likelihood, so
long as such use or uses do not present any actual or probable hazard to...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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22-21-311
Section 22-21-311 Definitions. (a) The following words and phrases used in this article, 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) APPLICANT.
A natural person who files a written application with the governing body of a county, municipality,
or educational institution, or two or more thereof, in accordance with the provisions of Section
22-21-313. (2) AUTHORITY. A public corporation organized, and any public hospital corporation
reincorporated, pursuant to the provisions hereof. (3) AUTHORIZING RESOLUTION. The resolution
adopted by the governing body of an authorizing subdivision, in accordance with the provisions
of Section 22-21-313 or Section 22-21-341, that authorizes the incorporation of an authority
or the reincorporation of a public hospital corporation. (4) AUTHORIZING SUBDIVISION. Each
county, municipality, and educational institution with...
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16-44B-1
Section 16-44B-1 Compact. ARTICLE I PURPOSE It is the purpose of this compact to remove barriers
to education success imposed on children of military families because of frequent moves and
deployment of their parents by: A. Facilitating the timely enrollment of children of military
families and ensuring that they are not placed at a disadvantage due to difficulty in the
transfer of education records from the previous school district(s) or variations in entrance/age
requirements. B. Facilitating the student placement process through which children of military
families are not disadvantaged by variations in attendance requirements, scheduling, sequencing,
grading, course content or assessment. C. Facilitating the qualification and eligibility for
enrollment, educational programs, and participation in extracurricular academic, athletic,
and social activities. D. Facilitating the on-time graduation of children of military families.
E. Providing for the promulgation and enforcement of...
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40-9F-33
Section 40-9F-33 Limitations on tax credits; Historic Income Tax Credit Account; transfer or
assignment of tax credits. (a) The state portion of any tax credit against the tax imposed
by Chapter 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. 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) There is created within the Education Trust Fund a separate account named the Historic
Preservation Income Tax Credit Account. The Commissioner of Revenue shall certify to the Comptroller
the amount of income tax credits under this section and the Comptroller shall transfer into
the Historic Preservation Income Tax Credit Account only...
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40-9F-34
Section 40-9F-34 Recapture of tax credits; assessment. (a) Recapture of any of the credit shall
apply against the taxpayer who utilizes the credit, and any required adjustments to basis
due to recapture, shall be governed by Section 50 of the Internal Revenue Code. (b) In the
taxable year the certified rehabilitation is placed in service for any structure for which
a tax credit has been issued, the commission shall provide notice of the certified rehabilitation
and a copy of the appraisal provided by the owner to the taxing authority responsible for
the assessment of ad valorem taxes. Upon notification, the taxing authority responsible for
the assessment of ad valorem taxes shall complete a new assessment for the structure to be
used in the assessment of ad valorem taxes for the tax year in which the certified rehabilitation
was placed in service. (Act 2017-380, §5.)...
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40-9F-5
Section 40-9F-5 Recapture of credits; assessment. (a) Recapture of any of the credit shall
apply against the taxpayer who utilizes the credit, and any required adjustments to basis
due to recapture, shall be governed by Section 50 of the Internal Revenue Code. (b) In the
taxable year the certified rehabilitation is placed in service for any structure for which
a tax credit has been issued, the commission shall provide notice of the certified rehabilitation
and a copy of the appraisal provided by the owner to the taxing authority responsible for
the assessment of ad valorem taxes. Upon notification, the taxing authority responsible for
the assessment of ad valorem taxes shall complete a new assessment for the structure to be
used in the assessment of ad valorem taxes for the tax year in which the certified rehabilitation
was placed in service. (Act 2013-241, p. 579, §5; Act 2014-452, p. 1679, §1.)...
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37-11C-2
Section 37-11C-2 Definitions. As used in this chapter, the following words shall have the following
meanings: (1) CLASS II RAILROAD. A carrier classified as a Class II railroad pursuant to 49
CFR § 1201, or other rule adopted by the United States Surface Transportation Board. (2)
CLASS III RAILROAD. A carrier classified as a Class III railroad pursuant to 49 CFR § 1201,
or other rule adopted by the United States Surface Transportation Board. (3) DEPARTMENT. The
Alabama Department of Commerce. (4) ELIGIBLE TAXPAYER. A railroad that owns or leases railroad
infrastructure in Alabama and is classified by the United States Surface Transportation Board
as a Class II or Class III railroad. (5) ELIGIBLE TRANSFEREE. A taxpayer who is transferred
a tax credit allowed by this chapter by an eligible taxpayer. (6) QUALIFIED RAILROAD REHABILITATION
EXPENDITURES. Expenditures within the taxable year for maintenance, deductible maintenance
of way expenses, reconstruction, or replacement of railroad...
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16-6F-7
Section 16-6F-7 Applicant proposals; conversion to public charter school; terms of charters;
contracts. (a) Request for proposals. (1) To solicit, encourage, and guide the development
of quality public charter school applications, every local school board, in its role as public
charter school authorizer, shall issue and broadly publicize a request for proposals for public
charter school applications by July 17, 2015, and by November 1 in each subsequent year. The
content and dissemination of the request for proposals shall be consistent with the purposes
and requirements of this act. (2) Public charter school applicants may submit a proposal for
a particular public charter school to no more than one local school board at a time. (3) The
department shall annually establish and disseminate a statewide timeline for charter approval
or denial decisions, which shall apply to all authorizers in the state. (4) Each local school
board's request for proposals shall present the board's strategic...
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