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40-18-21
Section 40-18-21 Credits for taxes paid on income from sources outside the state and
for job development fees. (a)(1) For the purpose of ascertaining the income tax due under
the provisions of this chapter by individual residents of Alabama whose gross income, as defined
herein, is derived from sources both within and outside the State of Alabama, there shall
be allowed a credit against the amount of tax found to be due by such resident, on account
of income derived from outside the State of Alabama, the amount of income tax actually paid
by such resident to any state or territory on account of business transacted or property held,
directly or indirectly, outside the State of Alabama. Resident individual owners of Subchapter
K entities, Alabama S corporations, and beneficiaries of estates or trusts who include their
proportionate share of the income arising from one or more of these entities in their Alabama
gross income shall be allowed a credit for their proportionate share of the...
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22-27-3
Section 22-27-3 Authority of local governing bodies as waste collections and disposal;
household exemptions; state regulatory program. (a) Generally. (1) The county commission or
municipal governing body may, and is hereby authorized to, make available to the general public
collection and disposal facilities for solid wastes in a manner acceptable to the department.
The county commission or municipal governing body may provide such collection or disposal
services by contract with private or other controlling agencies and may include house-to-house
service or the placement of regularly serviced and controlled bulk refuse receptacles within
reasonable (generally less than eight miles) distance from the farthest affected household
and the wastes managed in a manner acceptable to the department. (2) Any county commission
or municipal governing body providing services to the public under this article shall have
the power and authority by resolution or ordinance to adopt rules and...
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28-3A-6
Section 28-3A-6 Manufacturer licensing and requirements; tastings or samplings; charitable
event donations. (a) Upon applicant's compliance with this chapter and the rules adopted under
this chapter, the board shall issue to applicant a manufacturer license which shall authorize
the licensee to manufacture or otherwise distill, produce, ferment, brew, bottle, rectify,
or compound alcoholic beverages within this state for sale or distribution within this state.
No person shall manufacture or otherwise distill, produce, ferment, brew, bottle, rectify
or compound alcoholic beverages within this state or for sale or distribution within this
state or to the state, the board, or any licensee of the board, unless the person or the authorized
representative of the person shall be granted a manufacturer license issued by the board.
(b) No manufacturer licensee shall sell any alcoholic beverages direct to any retailer or
for consumption on the premises where sold except as specified under...
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33-15-6
Section 33-15-6 Powers, duties and functions generally. The general powers, duties and
functions of the authority shall be as follows: (1) GENERAL. The authority: a. Shall have
perpetual succession in its corporate name; b. May bring civil actions and have civil actions
brought against it in its corporate name; c. May adopt, use, and alter a corporate seal, which
shall be judicially noticed; d. May enter into such contracts and cooperative agreements with
federal, state and local governments, with agencies of such governments and with private individuals,
corporations, associations and other organizations, including the Bear Creek Watershed Association,
Inc., whether organized under the laws of Alabama or of another state, as the board may deem
necessary or convenient to enable it to carry out the purposes of this article, which authorization
shall include without limitation contracts and cooperative arrangements with any of the several
states and with counties and municipalities in...
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40-9-12
Section 40-9-12 The National Foundation's Alabama Field Offices, Y.M.H.A., Seamen's
Home of Mobile, Catholic Maritime Club of Mobile, Inc., Salvation Army, Inc., United Way organizations,
etc. (a) The National Foundation's Alabama Field Offices, all Young Men's Hebrew Associations
(Y.M.H.A.) also known as Jewish Community Centers (J.C.C.), and all real and personal property
of all Young Men's Hebrew Associations (Y.M.H.A.) also known as Jewish Community Centers (J.C.C.),
the Seamen's Home of Mobile, incorporated under Act No. 145, Acts of Alabama 1844-45, the
Girl Scouts of America and the Boy Scouts of America, and any council, troop or other subdivision
thereof now existing or hereafter created and all real and personal property of the Girl Scouts
of America and the Boy Scouts of America, and any council, troop or other subdivision thereof
now existing or hereafter created, the Catholic Maritime Club of Mobile, Inc., the Knights
of Pythias Lodges, the Salvation Army, Inc., the Elks...
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40-18-174
Section 40-18-174 Tax imposed on certain built-in gains. (a) If for any taxable year
beginning in the recognition period an Alabama S corporation has a net recognized built-in
gain, there is hereby imposed a tax (computed under subsection (b)) on the income of such
corporation for such taxable year. (b)(1) The amount of the tax imposed by subsection (a)
shall be computed by multiplying five percent by the net recognized built-in gain of the Alabama
S corporation for the taxable year. (2) Notwithstanding Section 40-18-168, any net
operating loss carryforward which would be deductible except for Section 40-18-168
and which arose in a taxable year for which the corporation was not an Alabama S corporation,
shall be allowed as a deduction against the net recognized built-in gain of the Alabama S
corporation for the taxable year. For purposes of determining the amount of any such loss
which may be carried to subsequent taxable years, the net recognized built-in gain shall be
treated as...
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41-10-46.01
Section 41-10-46.01 Investment by qualified funds. (a) Any qualified fund may invest
at least three percent of its corpus in one or more approved opportunity funds. (b) The following
terms shall have the following meanings: (1) "ADECA" shall mean the Department of
Economic and Community Affairs. (2) "Approved opportunity fund" shall mean any fund
approved by ADECA as meeting all of the following: a. ADECA determines that the fund has the
capacity to improve Alabama's low-income opportunity zone communities by approving an application
showing all of the following: 1. The amount of existing committed capital or potential to
raise committed capital. 2. The investment track record or strength of the applicant's management
team. 3. The existing project pipeline or strategy for developing new pipeline. 4. The fund
structure and anticipated returns within that fund structure. 5. The presence of sound legal,
accounting, and compliance policies and procedures. 6. A strategy for measuring,...
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15-22-24
Section 15-22-24 Board of Pardons and Paroles - Duties retirement of parole officers;
representation of applicant by state official; supervision and treatment; training requirements.
(a) The Board of Pardons and Paroles, hereinafter referred to as "the board," shall
be charged with the duty of determining, through use of a validated risk and needs assessment
as defined in Section 12-25-32, what prisoners serving sentences in the jails and prisons
of the State of Alabama may be released on parole and when and under what conditions. Such
board shall also be charged with the duty of supervising all prisoners released on parole
from the jails or prisons of the state and of lending its assistance to the courts in the
supervision of all prisoners placed on probation by courts exercising criminal jurisdiction
and making such investigations as may be necessary in connection therewith, of implementing
the use of validated risk and needs assessments as defined in Section 12-25-32 by probation...
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25-5-1
Section 25-5-1 Definitions. Throughout this chapter, the following words and phrases
as used therein shall be considered to have the following meanings, respectively, unless the
context shall clearly indicate a different meaning in the connection used: (1) COMPENSATION.
The money benefits to be paid on account of injury or death, as provided in Articles 3 and
4. The recovery which an employee may receive by action at law under Article 2 of this chapter
is termed "recovery of civil damages," as provided for in Sections 25-5-31 and 25-5-34.
"Compensation" does not include medical and surgical treatment and attention, medicine,
medical and surgical supplies, and crutches and apparatus furnished an employee on account
of an injury. (2) CHILD or CHILDREN. The terms include posthumous children and all other children
entitled by law to inherit as children of the deceased; stepchildren who were members of the
family of the deceased, at the time of the accident, and were dependent upon him or...
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34-1A-5
Section 34-1A-5 Licenses - Issuance; fees; suspension or revocation; nonresident license;
display; written service contracts; confidential information. (a) The board shall issue licenses
authorized by this chapter to all qualified individuals in accordance with rules or regulations
established by the board. (b)(1) Effective beginning January 1, 2014, the license fee for
a two-year period as set by the board shall not exceed three hundred dollars ($300) for an
individual and one thousand five hundred dollars ($1,500) for a business entity. (2) Effective
for the license year beginning January 1, 2014, and thereafter, the board may provide for
the licenses to be renewed on a staggered basis as determined by rule of the board and, in
order to stagger the license renewals, may issue the license for less than a two-year period.
The amount of the license fees provided in subdivision (1) shall be prorated by the board
on a monthly basis for the number of months the board issues the licenses in...
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