SB402
SB402 ENGROSSED By Senator Melson A BILL TO BE ENTITLED AN ACT To provide for the registration and regulation of certain individual tax preparers; to provide for registration exemptions; to prohibit individuals not registered from conducting tax preparation services; to provide penalties for violations; and to create the Alabama Taxpayer Protection and Assistance Act Advisory Council for the purpose of determining acceptable examinations, continuing education requirements, and certifications. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. This act shall be known and may be cited as the "Alabama Taxpayer Protection and Assistance Act." Section 2. The Alabama Taxpayer Protection and Assistance Act is enacted to protect consumers by establishing a registration program to ensure that qualified individuals provide individual tax preparation services. Section 3. When used in this act, the following terms shall have the following meanings: (1) CONSUMER. Any natural person who,...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB402.htm - 11K - Match Info - Similar pages
HB258
173440-1:n:02/03/2016:LFO-KF*/bdl HB258 By Representative Scott RFD Financial Services Rd 1 18-FEB-16 SYNOPSIS: Under current law, Certified Public Accountants, Attorneys, and Enrolled Agents are required to obtain a license or certification in order to prepare tax returns in Alabama. However, there are few provisions in place to protect consumers against individual income tax preparers that repeatedly misrepresent information on their tax returns. This legislation would require certain tax preparers to register with the Department, prior to preparing returns, which will help regulate services, prohibit unregistered persons from performing said services, and establish penalties for violators. It would also establish qualifications for registration, requirements of disclosures to consumers, and exemptions to those obligated to register. The legislation also establishes an Individual Tax Preparers Fund that will be used to provide for the cost associated with the administration and...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/HB258.htm - 16K - Match Info - Similar pages
SB15
services to and on behalf of needy persons. b. a. Nine and nine one-hundredths percent shall be set apart and used for the following purposes only and in the following order: 1. So much thereof as may be necessary for such purpose is hereby appropriated and shall be used by the State Treasurer to pay at their respective maturities the principal and interest that will mature during the then current fiscal year on all bonds at the time outstanding that may have been issued by the State Industrial Development Authority under the provisions of the following acts: (i) Acts 1967, No. 231; (ii) Acts 1971, No. 1420; (iii) Acts 1973, No. 1039; (iv) Acts 1975, No. 1217; (v) Acts 1978, 2nd Ex. Sess., No. 99; (vi) Acts 1981, No. 81-843; (vii) Acts 1983, No. 83-925; and (viii) Acts 1987, No. 87-550. 2. The balance thereafter remaining during each fiscal year shall be paid into the State General Fund. a special fund in the State Treasury to be designated the "General and Mental Health Fund,"...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB15.htm - 81K - Match Info - Similar pages
SB213
in exchange for shares or other units that are publicly traded and represent fractional undivided beneficial interests in the trust's net assets but not to the extent that metal is transferred to or from the investment trust in exchange for consideration other than such publicly traded shares or other units. For purposes of this subdivision, the term metals includes, but is not limited to, copper, aluminum, nickel, zinc, tin, lead, and other similar metals typically used in commercial and industrial applications. "(48) For the period commencing on October 1, 2012, and ending May 30, 2022, unless extended by joint resolution, the gross receipts from the sale of parts, components, and systems that become a part of a fixed or rotary wing military aircraft or certified transport category aircraft that undergoes conversion, reconfiguration, or general maintenance so long as the address of the aircraft for FAA registration is not in the state; provided, however, that this exemption shall...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB213.htm - 72K - Match Info - Similar pages
SB242
173544-1:n:02/05/2016:LFO-HP*/bdl SB242 By Senator Pittman RFD Finance and Taxation Education Rd 1 16-FEB-16 SYNOPSIS: This bill updates the sales and use tax laws to provide for definitions of tangible personal property and digital goods. This bill also amends the definition of a wholesale sale to add clarification and consistency to the sales and use tax code. A BILL TO BE ENTITLED AN ACT Relating to sales and use tax definitions; to amend Sections 40-23-1, 40-23-2, 40-23-60, and 40-23-61 of the Code of Alabama 1975, to add and update definitions. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 40-23-1, 40-23-2, 40-23-60, and 40-23-61, Code of Alabama 1975 are hereby amended to read as follows: ยง40-23-1. "(a) For the purpose of this division, the following terms shall have the respective meanings ascribed by this section: "(1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership, association, corporation, receiver, trustee, or any...
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HB181
173937-1:n:02/10/2016:FC*/cj LRS2016-597 HB181 By Representative Martin RFD Insurance Rd 1 11-FEB-16 SYNOPSIS: Under existing law, insurance adjusters are defined to be representatives of the insurance company and not of the insured. This bill would provide for the licensing and regulation of public adjusters of insurance claims on behalf of insureds. A BILL TO BE ENTITLED AN ACT Relating to insurance; to provide for the qualifications and procedures for the licensing of public adjusters; to provide definitions and exceptions to the licensing and registration requirements; to require public adjusters to take and pass a written examination, with exception; to provide for nonresident licensing; to require public adjusters to complete a minimum of 24 hours of continuing education on a biennial basis; to provide standards of conduct for public adjusters; to require public adjusters to report administrative action taken against them in other jurisdictions; to give the Commissioner of...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/HB181.htm - 53K - Match Info - Similar pages
HB34
(1) GROWING ALABAMA CREDIT. The credit provided for in Section 40-18-413(a). (2) INDUSTRY OR BUSINESS. An entity which would conduct at a site an activity that is primarily described in Section 40-18-372(1). (3) LOCAL ECONOMIC DEVELOPMENT ORGANIZATIONS. Organizations which are determined by the Department of Commerce to meet both of the following criteria: a. The organization is an Alabama entity not operating for a profit, including, but not limited to, a municipality or county, an industrial board or authority, a chamber of commerce, or some other foundation or Alabama nonprofit corporation charged with improving a community or region of the state; and b. The organization has a record of supporting or otherwise participating in economic development activities in some part of Alabama. (4) RENEWAL OF ALABAMA COMMISSION. The Renewal of Alabama Commission created by Section 40-18-402. (5) SITE. Real property owned by a local economic development organization and intended for use...
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HB349
the leased tangible personal property by the lessee, which right to purchase such property shall be exercisable solely at the option of the lessee; "c. The appropriate sales or use tax levied by the state shall have been paid with respect to the acquisition or use of the leased tangible personal property, or, alternatively, the acquisition or use of such property shall be exempt by law from such sales or use tax; "d. The leased tangible personal property shall be installed in or about an industrial plant or other real property that was specially constructed or modified for the location and use of such tangible personal property and that is owned, or considered to be owned for either Alabama or federal income tax purposes or both, by a corporation, partnership, or other entity controlled by, or under common control with, the lessee of such tangible personal property; and "e. The leased tangible property shall be used only by a lessee engaged in the iron and steel industry, and the...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/HB349.htm - 64K - Match Info - Similar pages
SB345
the leased tangible personal property by the lessee, which right to purchase such property shall be exercisable solely at the option of the lessee; "c. The appropriate sales or use tax levied by the state shall have been paid with respect to the acquisition or use of the leased tangible personal property, or, alternatively, the acquisition or use of such property shall be exempt by law from such sales or use tax; "d. The leased tangible personal property shall be installed in or about an industrial plant or other real property that was specially constructed or modified for the location and use of such tangible personal property and that is owned, or considered to be owned for either Alabama or federal income tax purposes or both, by a corporation, partnership, or other entity controlled by, or under common control with, the lessee of such tangible personal property; and "e. The leased tangible property shall be used only by a lessee engaged in the iron and steel industry, and the...
alisondb.legislature.state.al.us/alison/searchableinstruments/2016rs/bills/SB345.htm - 64K - Match Info - Similar pages
SB208
SB208 By Senator Orr ENROLLED, An Act, To require state agencies which administer economic tax incentives to make certain reports; to provide relative to the contents of such reports; to provide for certain requirements and limitations; and to provide for related matters. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. (a) For the purpose of this section, the term "economic tax incentive" shall mean any tax credits, deductions, exemptions, abatements, preferential rates, or rebates given as an economic incentive. For the purpose of this section, the term "economic incentive" shall mean an inducement provided by the government, where the government promises to forgo tax revenues to which it is otherwise entitled or to provide some other benefit to an individual or an entity and in exchange the individual or entity promises to take specific action that contributes to economic development. In order for the Legislature to get accurate and complete information regarding the costs...
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