Reimbursement to Employer

Official textalison.legislature.state.al.us

No tax credit shall be granted pursuant to this article to any employer of an employee participating in a basic skills education program if the employer receives or requires reimbursement or any form of remuneration for any cost of the education.

Last amended: Acts 1993, 1st Ex. Sess., No. 93-907, p. 204, §5.

Source: view the official text

In this chapter (40 sections)

40-18-102 · Collection of Debts by Setoff
40-18-103 · Procedure for Setoff and Notification of Taxpayer
40-18-104 · Hearing Procedure
40-18-105 · Finalization and Notice of Setoff
40-18-106 · Priority
40-18-107 · Commissioner May Provide Claimant Agency Information;…
40-18-108 · Effect of Setoff on Refund
40-18-109 · Issuance by State Treasurer of Separate Warrants
40-18-110 · Payment of Fee
40-18-111 · Income Tax Credit for Storm Shelter Construction
40-18-120 · Active Solar Energy Tax Credits
40-18-121 · Passive Solar Energy Tax Credits
40-18-130 · Legislative Intent
40-18-131 · Definitions
40-18-132 · Physicians Qualifying for Credit; Time Limit; Promulgation…
40-18-133 · Repeal of Incentives
40-18-135 · Definitions
40-18-136 · Credit to Employer
40-18-137 · Credit Limited to Income Tax Liability
40-18-138 · Rules Regarding Procedures for Approving Education Programs
40-18-139 · Reimbursement to Employer
40-18-140 · Contribution Designations
40-18-141 · Arts Development Fund - Established; Appropriation;…
40-18-142 · Alabama Nongame Wildlife Program - Legislative Declarations…
40-18-143 · Alabama Nongame Wildlife Program - Contribution Designation…
40-18-144 · Alabama Nongame Wildlife Program - Appropriation
40-18-145 · Alabama Nongame Wildlife Program - Implementation; No…
40-18-146 · Political Party Defined; Designated Contribution by…
40-18-147 · Alabama Aging Program
40-18-148 · Alabama Veterans’ Home Program; Legislative Intent;…
40-18-149 · Alabama Indian Affairs Commission - Contribution Designation
40-18-150 · Foster Care Trust Fund - Contribution Designation
40-18-151 · Alliance for the Mentally Ill of Alabama and Mental Health…
40-18-152 · Alabama Breast and Cervical Cancer Research - Program…
40-18-153 · Alabama 4-H Club Foundation, Incorporated
40-18-154 · Alabama Military Support Foundation, Inc. - Contribution…
40-18-155 · Alabama Firefighters Annuity and Benefit Fund
40-18-156 · Alabama Veterinary Medical Foundation for the Spay-Neuter…
40-18-157 · Alabama Association of Rescue Squads
40-18-160 · General Provisions

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