§ 40-31-2 — Definitions

Alabama § 40-31-2

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 31: Facilitating Business Rapid Response to Declared Disasters Act of 2014

Text

For the purposes of this chapter, the following terms shall have the following meanings:
(1) DECLARED STATE DISASTER OR EMERGENCY. A disaster or emergency event within the state for which either of the following applies:
a. A Governor’s State of Emergency Proclamation has been issued.
b. A presidential declaration of a federal major disaster or emergency has been issued.
c. A joint resolution of the Legislature has been issued.
(2) DISASTER OR EMERGENCY RELATED WORK. Repairing, renovating, installing, building, rendering service, or other business activities that relate to infrastructure, owned or operated by a registered business, municipality, county, or public corporation, that has been damaged, impaired, or destroyed by the declared state disaster or emergency.
(3) DISASTER PERIOD. A period that begins 10 calendar days before the declared state disaster or emergency and that extends for a period of 60 calendar days after the end of the declared state disaster or emergency period, or any longer period authorized by the Governor, the President of the United States, or the Legislature.
(4) INFRASTRUCTURE. Property and equipment owned or used by communications networks, broadband and Internet service provider, cable and video service provider, electric generation, transmission and distribution systems, gas distribution systems, and related support facilities that service multiple customers or citizens including, but not limited to, real and personal property, such as lines, poles, pipes, structures, and equipment.
(5) OUT-OF-STATE BUSINESS. A business entity whose services are requested by:
a. a registered business in the state that owns or operates infrastructure in this state, or
b. a municipality, or public corporation the governing body of which is appointed by a municipality or the governing body thereof, that owns or operates infrastructure in this state, for purposes of performing disaster or emergency related work in the state that meets one of the following tests:
1. During the previous 12 months, the business entity did not have employees in Alabama who were subject to Alabama’s income tax withholding requirements, excluding employees who were in Alabama for previous disaster or emergency related work.
2. The business entity is headquartered outside Alabama and is affiliated through common ownership with the registered business in the state requesting such disaster or emergency related work in Alabama.
(6) OUT-OF-STATE EMPLOYEE. An employee who does not work in the state except for disaster or emergency related work during one or more disaster periods.
(7) REGISTERED BUSINESS IN THE STATE. A business entity that is registered to do business in the state before the declared state disaster or emergency.

Legislative History

(Act 2014-157, p. 440, §2.)