§ 40-16-1 Definitions
§ 40-16-1.1 Taxation of trust as financial institution
§ 40-16-1.2 Additional items included in federal taxable income; items deducted from federal taxable income
§ 40-16-1.3 Net income of credit unions
§ 40-16-2 Production credit associations taxable under chapter
§ 40-16-3 Returns
§ 40-16-3.1 Extension for Alabama financial institution excise tax return filing
§ 40-16-4 Levy; reporting of tax; promulgation of rules
§ 40-16-5.1 Payment of estimated financial institution excise taxes
§ 40-16-6 Remittance and disposition of tax
§ 40-16-8 Exemptions and credits
§ 40-16-9 Tax credits applied to state portion of tax liability
§ 40-16-10 Computation of net income of financial institutions
§ 40-16-11 Transition rules for Financial Institution Excise Tax Reform Act of 2019

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Terms Used In Alabama Code > Title 40 > Chapter 16 - Financial Institution Excise Tax

  • Acquittal:
    1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
    2. A verdict of "not guilty."
     
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • circuit: means judicial circuit. See Alabama Code 1-1-1
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Docket: A log containing brief entries of court proceedings.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: means next after. See Alabama Code 1-1-1
  • Fraud: Intentional deception resulting in injury to another.
  • Grantor: The person who establishes a trust and places property into it.
  • month: means a calendar month. See Alabama Code 1-1-1
  • National Credit Union Administration: The federal regulatory agency that charters and supervises federal credit unions. (NCUA also administers the National Credit Union Share Insurance Fund, which insures the deposits of federal credit unions.) Source: OCC
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • preceding: means next before. See Alabama Code 1-1-1
  • Service of process: The service of writs or summonses to the appropriate party.
  • Statute: A law passed by a legislature.
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1