Section 41-10-727 – Definitions.
Section 41-10-727 Definitions. As used in this division, the following words shall have the following meanings: (1) DEPARTMENT. The Department of Revenue. (2) EMPLOYEE. An employee, as defined in the Internal Revenue Code, as amended from time to time; except that any individual providing services to an employer on an hourly, part-time, full-time, salaried, or […]
Section 41-10-728 – Fee Imposed on Wages of Certain Employees.
Section 41-10-728 Fee imposed on wages of certain employees. (a) In addition to all other taxes now imposed by law, there is hereby levied and imposed a fee on the wages, as defined in this division, paid by the employer to employees engaged in skilled labor in the performance of a construction contract or job […]
Section 41-10-729 – Duties of Department.
Section 41-10-729 Duties of department. It shall be the duty of the department to administer this division. The department may adopt, amend, or rescind rules and employ persons, make expenditures, require reports, make investigations, and take any other action as may be necessary or suitable to that end. The same penalties, interest, lien, and criminal […]
Section 41-10-730 – Failure to Pay Fee.
Section 41-10-730 Failure to pay fee. In the event an employer fails to pay to the department any amount required to be paid under this division, that amount may be assessed against the employer in the same manner, including interest and penalties, as is prescribed for the assessment of income tax under the provisions of […]
Section 41-10-731 – Disposition of Funds.
Section 41-10-731 Disposition of funds. (a) Any fees required by this division shall be remitted to the department and, after the cost appropriation in subsection (c), shall be deposited to the credit of the Recruitment and Training Promotion Fund in the State Treasury which is hereby created for the purpose of funding a recruitment and […]
Section 41-10-732 – Applicability.
Section 41-10-732 Applicability. Nothing in this division, including the fees collected pursuant to this division, shall apply to any person or entity licensed by the Alabama Home Builders Licensure Board or any subcontractor working on any residential project falling under the jurisdiction of the Alabama Home Builders Licensure Board. Further, nothing in this division shall […]
Section 41-10-750 – Legislative Findings and Purpose.
Section 41-10-750 Legislative Findings and Purpose. (a) The Legislature finds and declares the following: (1) In recent years, withdrawals have been made from the Alabama Trust Fund and the General Fund Rainy Day Account of the Alabama Trust Fund for current budgetary purposes. The Constitution and laws of the State of Alabama require repayment of […]
Section 41-10-751 – Definitions.
Section 41-10-751 Definitions. When used in this article, the following terms shall have the following meanings, unless the context clearly indicates otherwise: (1) ALABAMA TRUST FUND. The trust fund of the state created under Amendment 450 to the Constitution of Alabama of 1901, and appearing as §219.02 of the Official Recompilation of the Constitution of […]
Section 41-10-752 – Incorporation of Authority Authorized; Application; Filing.
Section 41-10-752 Incorporation of authority authorized; application; filing. (a) To become a public corporation and instrumentality of the state with the powers herein provided, the Governor, the State Treasurer, the Speaker of the House of Representatives, the President Pro Tempore of the Senate, the Secretary of Labor, and the Finance Director shall present to the […]
Section 41-10-753 – Members, Officers, and Directors.
Section 41-10-753 Members, officers, and directors. The applicants named in the application and their respective successors in office shall constitute the members of the authority. The president, vice president, and secretary of the authority shall be elected by the members and shall serve for the terms and conditions as the members may establish. The State […]