42 chapters · 1,739 sections in this title.
Ala. Code § 41-15A-3 Tax Deduction
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Donations and bequests to the Penny Trust Fund by individuals, associations, corporations, and companies shall be exempt from all county and municipal taxes and deductible from state taxes in accordance with Section 40-18-15. (Acts 1989, No. 89-667, p. 1325, §3.)
Ala. Code § 41-15A-4 Income Tax Return
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Repealed by Act 2006-503, p. 1145, §2, effective for tax years beginning after December 31, 2005. (Acts 1989, No. 89-667, p. 1325, §4.)
Ala. Code § 41-15A-6 Definitions; Duties of Board
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(a) As used in this chapter, the following words shall have the following meanings, respectively: (1) BOARD. The Board of Control of the Penny Trust Fund, which shall consist of the following officials or their designees and the following representatives: a. The Governor. b. The …
Ala. Code § 41-15A-7 Audit, Examination of Expenditures
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Expenditure of funds by the State Health Department and school systems shall at all times be subject to audit by the State Auditor and examination by the Examiners of Public Accounts. Any misexpenditure of funds by any individual shall, upon conviction in a court of competent jur…