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legal-2026.07.26-907

  1. Provision text match · United States — Alabama · en

    Section 40-15B-6 Insulated Property: Advancement of Tax.

    unknown Act or statute Document — Section 40-15B-6 Insulated Property: Advancement of Tax.

    Section 40-15B-6 Insulated Property: Advancement of Tax.

    (a) In this section: (1) “Advanced fraction” means a fraction that has as its numerator the amount of the advanced tax and as its denominator the value of the interests in insulated property to which that tax is attributable. (2) “Advanced tax” means the aggregate amount of estate tax attributable to interests in insulated property which is required to be ad

    Topics: estate administration, property interests, tax

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  2. Provision text match · United States — Alabama · en

    Section 40-21-126 Tax on Mobile Radio Communication Services.

    unknown Act or statute Document — Section 40-21-126 Tax on Mobile Radio Communication Services.

    Section 40-21-126 Tax on Mobile Radio Communication Services.

    There is hereby levied a tax on mobile radio communication services as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as in effect on June 1, 1999, at the same rate as the tax levied in Section 40-21-121, effective February 1, 2002. The Department of Revenue shall exercise its rulemaking authority to ensure that the application of thi

    Topics: mobile radio communication services, tax

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  3. Provision text match · United States — Alabama · en

    Section 40-18-82 (Repealed Effective for Tax Years Beginning After December 31, 2009) Estimated Tax.

    unknown Act or statute Document — Section 40-18-82 (Repealed Effective for Tax Years Beginning After December 31, 2009) Estimated Tax.

    Section 40-18-82 (Repealed Effective for Tax Years Beginning After December 31, 2009) Estimated Tax.

    Repealed by Act 2010-568, effective with tax years beginning December 31, 2009.

    Topics: estimated tax, tax

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  4. Provision text match · United States — Alabama · en

    Section 11-14-17 Levy of Special Taxes.

    unknown Act or statute Document — Section 11-14-17 Levy of Special Taxes.

    Section 11-14-17 Levy of Special Taxes.

    In all cases in which the county commission is directed or empowered to levy a special tax for county purposes, such levy shall be made by the county commission itself upon the assessment last made for state taxes.

    Topics: county government, tax

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  5. Provision text match · United States — Alabama · en

    Section 45-44-140.06 Removal of Finance Charge or Tax.

    unknown Act or statute Document — Section 45-44-140.06 Removal of Finance Charge or Tax.

    Section 45-44-140.06 Removal of Finance Charge or Tax.

    The County Commission of Macon County is authorized to remove such financial charge or tax after the county commission has determined that the financial charge or tax is no longer needed. The county commission shall hold public hearings to determine whether or not the financial charge or tax is still needed. Procedures for such public hearings shall be the s

    Topics: fees, public hearings, tax

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  6. Provision text match · United States — Alabama · en

    Section 45-56-242.27 Taxes May Not Be Abated by Government or Other Public Body Pursuant to the Tax Incentive Reform Act of 1992.

    unknown Act or statute Document — Section 45-56-242.27 Taxes May Not Be Abated by Government or Other Public Body Pursuant to the Tax Incentive Reform Act of 1992.

    Section 45-56-242.27 Taxes May Not Be Abated by Government or Other Public Body Pursuant to the Tax Incentive Reform Act of 1992.

    Notwithstanding any provision of law to the contrary, none of the taxes herein authorized to be levied and collected may be abated by any governmental or other public body pursuant to Chapter 9B of Title 40 or otherwise.

    Topics: public finance, tax

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  7. Provision text match · United States — Alabama · en

    Section 45-44-247.01 Definitions.

    unknown Act or statute Document — Section 45-44-247.01 Definitions.

    Section 45-44-247.01 Definitions.

    As used in this part, the following words have the following meanings: (1) COUNTY. Macon County. (2) SALES AND USE TAX. A tax imposed by the state sales and use tax statutes and such other acts applicable to Macon County, including, but not limited to, Article 1 and Article 2 of Chapter 23 of Title 40.

    Topics: tax

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  8. Provision text match · United States — Alabama · en

    Section 12-19-251 Remittance into Fair Trial Tax Fund.

    unknown Act or statute Document — Section 12-19-251 Remittance into Fair Trial Tax Fund.

    Section 12-19-251 Remittance into Fair Trial Tax Fund.

    When the fair trial tax is collected in circuit or district court, the clerk or register of the court, or the judge if there is no clerk or register, shall remit the receipts monthly to the State Treasury to be paid into a fund to be called the “Fair Trial Tax Fund.”

    Topics: court administration, tax

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  10. Provision text match · United States — Alabama · en

    Section 27-47-3 Premium Tax for Long-Term Care Coverage to Be Deposited into Education Trust Fund.

    unknown Act or statute Document — Section 27-47-3 Premium Tax for Long-Term Care Coverage to Be Deposited into Education Trust Fund.

    Section 27-47-3 Premium Tax for Long-Term Care Coverage to Be Deposited into Education Trust Fund.

    Any amounts of premium tax for long-term care coverage shall be deposited into the Education Trust Fund.

    Topics: tax

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  11. Provision text match · United States — Alabama · en

    Section 45-11-246 Definitions.

    unknown Act or statute Document — Section 45-11-246 Definitions.

    Section 45-11-246 Definitions.

    As used in this part, the following words have the following meanings: (1) COUNTY. Chilton County. (2) SALES AND USE TAX. A tax imposed by the state sales and use tax statutes and such other acts applicable to Chilton County, including, but not limited to, Article 1 and Article 2 of Chapter 23, Title 40.

    Topics: tax

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  12. Provision text match · United States — Alabama · en

    Section 45-53-20.01 Limitations on Beer or Ale Container Size; Taxes.

    unknown Act or statute Document — Section 45-53-20.01 Limitations on Beer or Ale Container Size; Taxes.

    Section 45-53-20.01 Limitations on Beer or Ale Container Size; Taxes.

    tion to all other containers provided for by law, beer or ale may be sold in containers that do not exceed 40 fluid ounces in size. (b) The taxes on the beer or ale in such containers shall be as provided by law.

    Topics: alcohol sales, container size, tax

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  13. Provision text match · United States — Alabama · en

    Section 45-18-90.08 No Authority to Levy Tax; Veto of Actions.

    unknown Act or statute Document — Section 45-18-90.08 No Authority to Levy Tax; Veto of Actions.

    Section 45-18-90.08 No Authority to Levy Tax; Veto of Actions.

    (a) This article shall not be interpreted to grant the authority any power to levy any tax. (b) Any provisions of this article to the contrary notwithstanding, any act taken by the Conecuh Count Reservoir Management Area Authority may be vetoed by a majority vote of the Conecuh County Commission.

    Topics: authority powers, local government, tax

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  14. Provision text match · United States — Alabama · en

    Section 18-4-11 Payments Not Treated as Income.

    unknown Act or statute Document — Section 18-4-11 Payments Not Treated as Income.

    Section 18-4-11 Payments Not Treated as Income.

    ining the eligibility or extent of eligibility of any person for assistance under any state law, or for the purposes of the personal income tax law, corporation tax law, or other tax laws of the state. The payments shall not be considered as income or resources of any recipient of public assistance and the payments shall not be deducted from the amount of ai

    Topics: income determination, public assistance, tax

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  15. Provision text match · United States — Alabama · en

    Section 11-51-158 Effect of Pending Action Upon Institution of Subsequent Action for Taxes Becoming Due After Institution of Prior Action.

    unknown Act or statute Document — Section 11-51-158 Effect of Pending Action Upon Institution of Subsequent Action for Taxes Becoming Due After Institution of Prior Action.

    Section 11-51-158 Effect of Pending Action Upon Institution of Subsequent Action for Taxes Becoming Due After Institution of Prior Action.

    ted as a defense by pleading or motion to the institution of a subsequent civil action under this division for the collection of license or taxes becoming due after the institution of such prior civil action even though a bond for dissolution of the injunction is given and the respondent continues to operate.

    Topics: litigation, tax

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  16. Provision text match · United States — Alabama · en

    Section 45-51-244 Definitions.

    unknown Act or statute Document — Section 45-51-244 Definitions.

    Section 45-51-244 Definitions.

    01. (6) COUNTY. Montgomery County, Alabama. (7) COUNTY COMMISSION. The county commission of the county. (8) DISTRICT. The Montgomery School Tax District, the special school tax district in Montgomery County, the boundaries of which have been fixed by the Montgomery County Board of Education and include all the area lying within the boundaries of the county l

    Topics: definitions, tax

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  17. Provision text match · United States — Alabama · en

    Section 45-37-243 Application and Effect of Subpart.

    unknown Act or statute Document — Section 45-37-243 Application and Effect of Subpart.

    Section 45-37-243 Application and Effect of Subpart.

    f 600,000 population or more according to the last or any succeeding federal census. This subpart shall not repeal or affect any license or tax levied or imposed by or under Chapter 1, Title 29 of the 1958 Recompiled Code of Alabama. This subpart shall have the effect of repealing any act now in effect in all counties in this state of 600,000 population or m

    Topics: alcoholic liquor, licensing, tax

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  18. Provision text match · United States — Alabama · en

    Section 41-23-32 Federal Tax Exemptions and Enterprise Zone Legislation.

    unknown Act or statute Document — Section 41-23-32 Federal Tax Exemptions and Enterprise Zone Legislation.

    Section 41-23-32 Federal Tax Exemptions and Enterprise Zone Legislation.

    1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE. The provisions of this article shall be complementary to and consistent with federal tax exemptions and be superseded when necessary by the passage of federal enterprise zone legislation.

    Topics: enterprise zones, tax

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  19. Provision text match · United States — Alabama · en

    Section 45-8-20 Limitations on Sale of Beer or Ale; Taxes.

    unknown Act or statute Document — Section 45-8-20 Limitations on Sale of Beer or Ale; Taxes.

    Section 45-8-20 Limitations on Sale of Beer or Ale; Taxes.

    n addition to all other containers provided for by law, beer or ale may be sold in cans that do not exceed 24 fluid ounces in size. (b) The taxes on the beer or ale in such containers shall be as provided by law.

    Topics: beer sales, container size, tax

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  20. Provision text match · United States — Alabama · en

    Section 45-17-91.20 Definitions.

    unknown Act or statute Document — Section 45-17-91.20 Definitions.

    Section 45-17-91.20 Definitions.

    strial Development Committee created pursuant to this subpart. (4) COUNTIES. Colbert County and Lauderdale County. (5) COUNTY SALES AND USE TAXES. The special county sales and use (or privilege, license, and excise) taxes authorized to be levied by the governing body of Colbert County pursuant to Part 4, commencing with Section 45-17-243, Article 24 of this

    Topics: local government, tax

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