Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-18-156
Alabama Veterinary Medical Foundation for the Spay-Neuter Program
# (a)
Each Alabama state individual income tax return form for the 2012 tax year and each year thereafter shall contain a designation which allows each individual taxpayer to designate a contribution to the Alabama Veterinary Medical Foundation for the Spay-Neuter Program.
# (b)
The Department of Revenue shall determine annually the total amount designated pursuant to subsection (a) for the foundation and shall deposit such amount, less costs of administration not to exceed five percent of revenue produced, to the Alabama Veterinary Medical Foundation.
# (c)
The Commissioner of the Department of Revenue is hereby authorized to prescribe and implement such forms, rules, and regulations as shall be necessary to implement and administer the provisions of this section.
Source: view the official text
In this chapter (40 sections)
- 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
- 40-18-161 · Determination of Taxable Income
- 40-18-162 · Determination of Tax of Shareholder
- 40-18-163 · Adjustments for Services Rendered or Capital Furnished by…
- 40-18-164 · Increase or Decrease in Basis of Shareholder’s Stock;…
- 40-18-165 · Distribution of Property Generally
- 40-18-166 · “Accumulated Adjustments Account” Defined; Application…
- 40-18-167 · Applicability of Chapter
- 40-18-168 · “Carryforward” and “Carryback” Provisions
- 40-18-169 · Adjustments to Earnings and Profits
- 40-18-170 · Circumstances Under Which Corporation Treated as…
- 40-18-171 · Determination of Shareholder’s Pro Rata Share; “Affected…
- 40-18-172 · “Post-Termination Transition Period” and “Determination”…
- 40-18-173 · Interpretation of Article Generally
- 40-18-174 · Tax Imposed on Certain Built-In Gains
- 40-18-175 · Tax Imposed When Passive Investment Income of Corporation…
- 40-18-176 · Nonresident Shareholder Composite Returns
- 40-18-190 · Definitions