We have directly compared Mg ii halo gas kinematics to the rotation velocities derived from emission/absorption lines of the associated host galaxies .
Our 0.096 \leq z \leq 0.148 volume-limited sample comprises 13 \sim L _ { \star } galaxies , with impact parameters of 12 - 90 kpc from background quasars sight-lines , associated with 11 Mg ii absorption systems with Mg ii equivalent widths 0.3 \leq W _ { r } ( 2796 ) \leq 2.3 Å .
For only 5/13 galaxies , the absorption resides to one side of the galaxy systemic velocity and trends to align with one side of the galaxy rotation curve .
The remainder have absorption that spans both sides of the galaxy systemic velocity .
These results differ from those at z \sim 0.5 , where 74 % of the galaxies have absorption residing to one side of the galaxy systemic velocity .
For all the z \sim 0.1 systems , simple extended disk-like rotation models fail to reproduce the full Mg ii velocity spread , implying other dynamical processes contribute to the Mg ii kinematics .
In fact 55 % of the galaxies are “ counter-rotating ” with respect to the bulk of the Mg ii absorption .
These Mg ii host-galaxies are isolated , have low star formation rates ( SFRs ) in their central regions ( \lesssim 1 M _ { \odot } yr ^ { -1 } ) , and SFRs per unit area well below those measured for galaxies with strong winds .
The galaxy Na i D ( stellar + ISM ) and Mg i b ( stellar ) absorption line ratios are consistent with a predominately stellar origin , implying kinematically quiescent interstellar media .
These facts suggest that the kinematics of the Mg ii absorption halos for our sample of galaxies are not influenced by galaxy–galaxy environmental effects , nor by winds intrinsic to the host galaxies .
For these low redshift galaxies , we favor a scenario in which infalling gas accretion provides a gas reservoir for low-to-moderate star formation rates and disk/halo processes .