|
40-18-15
Section 40-18-15 Deductions for individuals generally. (a) No deduction shall be allowed for
any losses, expenses, or interest deferred or disallowed pursuant to 26 U.S.C. § 267 or for
any cost required to be capitalized in accordance with 26 U.S.C. § 263A; otherwise, there
shall be allowed as deductions: (1) All ordinary and necessary expenses paid or incurred during
the taxable year in carrying on any trade or business, as determined in accordance with 26
U.S.C. § 162. (2) Interest paid or accrued within the taxable year on indebtedness, limited
to the amount allowable as an interest deduction for federal income tax purposes in the corresponding
tax year or period pursuant to the provisions of 26 U.S.C. §§ 163, 264, and 265. (3) The
following taxes paid or accrued within the taxable year: a. Income taxes, Federal Insurance
Contribution Act taxes, taxes on self-employment income and estate and gift taxes imposed
by authority of the United States or any possession of the United...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-15.htm - 18K - Match Info - Similar pages
40-18-31.2
Section 40-18-31.2 Factor presence nexus standard for business activity. (a)(1) Individuals
who are residents or domiciliaries of this state and business entities that are organized
or commercially domiciled in this state have substantial nexus with this state. (2) Nonresident
individuals and business entities organized outside of the state that are doing business in
this state have substantial nexus and are subject to the taxes provided for in Chapters 14A,
18, and 16 of this title, when in any tax period the property, payroll, or sales of the individual
or business in the state, as they are defined in subsection (d), exceeds the thresholds set
forth in subsection (b). (b) Substantial nexus is established if any of the following thresholds
are exceeded during the tax period: (1) A dollar amount of fifty thousand dollars ($50,000)
of property. (2) A dollar amount of fifty thousand dollars ($50,000) of payroll. (3) A dollar
amount of five hundred thousand dollars ($500,000) of sales, as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-31.2.htm - 7K - Match Info - Similar pages
11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
30-3-62
Section 30-3-62 Who may petition for withholding order; withholding on existing support orders;
filing with clerk; service; hearing; issuance of order; contents; when order takes effect;
entry of support and withholding orders by different courts; termination of withholding. (a)
Section 8-5-21 to the contrary notwithstanding, and in addition to and independent of any
other remedy provided by law for the enforcement of support, the obligee, district attorney,
or representative of the Department of Human Resources may file with a court of this state,
as defined in this article, a petition seeking an order of income withholding. Additionally,
for all existing support orders issued in the State of Alabama that do not provide for income
withholding and upon the filing of an application for support services by the obligee with
the department, the department shall petition the court for an income withholding order pursuant
to this section. The obligee, district attorney, or representative of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/30-3-62.htm - 9K - Match Info - Similar pages
34-21-20.1
Section 34-21-20.1 Submission and use of fingerprints for criminal history background check;
costs; confidentiality. (a) Each applicant for a multistate license as a registered nurse
or licensed practical nurse, and each applicant for initial licensure by endorsement as a
registered nurse or licensed practical nurse, shall submit a full set of fingerprints to the
board for the purpose of obtaining a state and national criminal history background check.
(b) Fingerprints obtained pursuant to subsection (a) may be exchanged by the board, the Alabama
State Law Enforcement Agency or any successor entity thereof, or any channeler approved by
the board, with the Federal Bureau of Investigation for the purpose of obtaining a state and
national criminal history background check. (c) The applicant or licensee shall be responsible
for all costs associated with the submission of his or her fingerprints and obtaining a state
and national criminal history background check. The board may incorporate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-21-20.1.htm - 1K - Match Info - Similar pages
40-12-270
Section 40-12-270 Disbursement of net proceeds from license taxes and registration fees; Secondary
Road Committee created. (a) The moneys collected each month by the judge of probate from motor
vehicle license taxes and registration fees, after deducting therefrom the amounts referred
to in subdivisions (1) and (2) of subsection (a) of Section 40-12-269, the moneys remaining
after making the said deductions being referred to in this section as "the net proceeds,"
shall be disbursed by the judge of probate as follows: (1) That portion of the net proceeds
that consists of additional amounts paid under the schedule of additional amounts set forth
in subsection (b) of Section 40-12-248 shall be remitted by the judge of probate to the State
Treasurer who shall distribute said amounts as follows: a. 64.75 percent of said amounts shall
be distributed by the State Treasurer to the State of Alabama; b. 35.25 percent of said amounts
shall be apportioned and distributed by the State Treasurer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-270.htm - 12K - Match Info - Similar pages
45-41-244.51
Section 45-41-244.51 Authorization of levy - sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions) engaged or continuing within the county in the business
of selling at retail any tangible personal property whatsoever, including merchandise and
commodities of every kind and character (not including, however,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.51.htm - 8K - Match Info - Similar pages
11-8A-1
Section 11-8A-1 Definitions. As used in this chapter, the following words shall have the following
meanings: (1) BOND FINANCING AGREEMENT. An agreement or other document relating to the sale
or issuance of bonds including, but not limited to, a bond purchase agreement, a loan agreement,
a refinancing agreement, or documents providing for bonds sold or issued on a competitive
sale basis. (2) BONDS. Bonds, bond anticipation notes, warrants, warrant anticipation notes,
or indebtedness issued or entered into on behalf of the county or by the county commission
for a term of at least three years or more. (3) BUSINESS DAY. A day, other than a Saturday
or a Sunday, on which commercial banking institutions are open for business in the State of
Alabama and a day on which the payment system of the Federal Reserve System is operational.
(4) CAPITAL EXPENDITURE. Any cost or expense of a type that is properly chargeable to a capital
account under general federal income tax principles. (5) GENERAL...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-8A-1.htm - 2K - Match Info - Similar pages
33-5-52
Section 33-5-52 Boater safety certification generally. (a) Every person, except those specifically
exempted by statutory enactment, within five years from April 28, 1994, shall procure a boater
safety certification before operating a motorized vessel upon the waters of this state, as
defined in Section 33-5-3. This section shall not apply to any sailboat, rowboat, or canoe.
Notwithstanding anything to the contrary herein, an Alabama resident 16 years of age and older,
who has not been previously issued a boater safety certification, may for a period of thirty
(30) days following the date of sale of the vessel to the person, operate the vessel upon
the waters provided the following conditions are met: (1) The vessel has been registered in
the name of the person; and (2) a bill of sale for the vessel, indicating that the person
is the purchaser and owner of the vessel, is in the possession of the person at all times
of operation. In addition, any person while taking test drives of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/33-5-52.htm - 5K - Match Info - Similar pages
45-1-243.01
Section 45-1-243.01 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions) engaged or continuing within the county in the business
of selling at retail any tangible personal property whatsoever, including merchandise and
commodities of every kind and character (not including, however,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.01.htm - 8K - Match Info - Similar pages
|