Partnertax.ai
Start free trial →

Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-131

Definitions

Official textalison.legislature.state.al.us

REPEALED BY ACT 2023-546, EFFECTIVE DECEMBER 1, 2028 UNLESS EXTENDED BY AN ACT OF THE LEGISLATURE.
For the purposes of this article, the following words have the following meanings, respectively, unless the context clearly indicates otherwise:

# (1)

RURAL PHYSICIAN. A physician licensed to practice medicine in Alabama who practices and resides in a small or rural community and has admission privileges to a small or rural hospital.

# (2)

SMALL OR RURAL COMMUNITY. A community in Alabama that has less than 25,000 residents according to the latest decennial census and has a hospital with an emergency room.

# (3)

SMALL OR RURAL HOSPITAL. An acute care hospital that meets one of the following requirements:
a. Contains less than 105 beds and is located more than 20 miles, under normal travel conditions, from another acute care hospital located in Alabama.
b. Receives Medicare rural reimbursement from the federal government.

Last amended: Acts 1993, No. 93-313, p. 470, §2.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 40-18-84 · Adjusted Gross Income
  2. 40-18-85 · (Repealed Effective for Tax Years Beginning After December…
  3. 40-18-86 · Sale or Transfer of Real Property and Associated Tangible…
  4. 40-18-90 · Definitions
  5. 40-18-91 · Wager Proceeds; Withholding of State Income Tax
  6. 40-18-100 · Definitions
  7. 40-18-101 · Remedy Additional
  8. 40-18-102 · Collection of Debts by Setoff
  9. 40-18-103 · Procedure for Setoff and Notification of Taxpayer
  10. 40-18-104 · Hearing Procedure
  11. 40-18-105 · Finalization and Notice of Setoff
  12. 40-18-106 · Priority
  13. 40-18-107 · Commissioner May Provide Claimant Agency Information;…
  14. 40-18-108 · Effect of Setoff on Refund
  15. 40-18-109 · Issuance by State Treasurer of Separate Warrants
  16. 40-18-110 · Payment of Fee
  17. 40-18-111 · Income Tax Credit for Storm Shelter Construction
  18. 40-18-120 · Active Solar Energy Tax Credits
  19. 40-18-121 · Passive Solar Energy Tax Credits
  20. 40-18-130 · Legislative Intent
  21. 40-18-131 · Definitions
  22. 40-18-132 · Physicians Qualifying for Credit; Time Limit; Promulgation…
  23. 40-18-133 · Repeal of Incentives
  24. 40-18-135 · Definitions
  25. 40-18-136 · Credit to Employer
  26. 40-18-137 · Credit Limited to Income Tax Liability
  27. 40-18-138 · Rules Regarding Procedures for Approving Education Programs
  28. 40-18-139 · Reimbursement to Employer
  29. 40-18-140 · Contribution Designations
  30. 40-18-141 · Arts Development Fund - Established; Appropriation;…
  31. 40-18-142 · Alabama Nongame Wildlife Program - Legislative Declarations…
  32. 40-18-143 · Alabama Nongame Wildlife Program - Contribution Designation…
  33. 40-18-144 · Alabama Nongame Wildlife Program - Appropriation
  34. 40-18-145 · Alabama Nongame Wildlife Program - Implementation; No…
  35. 40-18-146 · Political Party Defined; Designated Contribution by…
  36. 40-18-147 · Alabama Aging Program
  37. 40-18-148 · Alabama Veterans’ Home Program; Legislative Intent;…
  38. 40-18-149 · Alabama Indian Affairs Commission - Contribution Designation
  39. 40-18-150 · Foster Care Trust Fund - Contribution Designation
  40. 40-18-151 · Alliance for the Mentally Ill of Alabama and Mental Health…
Full table of contents →