|
40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section,
the following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of
the tax levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections
40-17-140 to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel.
(7) LOCAL SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-359.htm - 28K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
45-37A-51.221
Section 45-37A-51.221 Minimum and maximum normal retirement benefit. (a) The minimum
retirement benefit payable under Section 45-37A-51.220 shall be four hundred dollars
($400) per month. The maximum normal retirement benefit payable under Section 45-37A-51.220
shall be 75 percent of final average salary, exclusive of sick leave bonus. Notwithstanding
the foregoing and to the extent applicable to governmental plans as defined in § 414(d),
Internal Revenue Code, in no event may the normal retirement benefit exceed the annual dollar
limits imposed by § 415(b), Internal Revenue Code, excluding contributions under § 414(h)(2),
Internal Revenue Code. Further, no post severance compensation shall be included for any benefit
hereunder. Post severance compensation means amounts paid by the later of: (1) Two and one-half
months after an employee's severance from employment with the employer, or (2) the end of
the limitation year that includes the date of severance from employment with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-51.221.htm - 4K - Match Info - Similar pages
45-39-80
Section 45-39-80 Semi-retired or retired circuit judges. (a) Any semi-retired or retired
circuit judge in the Eleventh Judicial Circuit shall be entitled to receive as additional
compensation payable from the treasury of the county, a sum equal to one and one half percent
of the compensation paid the judge by the State of Alabama for each year served as circuit
judge up to a maximum of 25 percent. The salaries or compensation provided for herein is supplementary
to the salaries or compensation paid the judges by the state and shall be paid out of the
general funds of the county in 12 equal monthly installments on warrants properly drawn against
the funds. (b) The additional compensation may not be paid to a semi-retired or retired circuit
judge who has not vested in the Retirement Systems of Alabama as of July 1, 2010. (c) Each
circuit judge receiving a retirement supplement pursuant to this section and who has
vested in the Retirement Systems of Alabama shall receive a retirement...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-80.htm - 1K - Match Info - Similar pages
12-18-113
Section 12-18-113 Transfer of contributions and creditable service - Probate judge's
adjusted benefit formulas; spouse's benefits. In the event a member of the Judicial Retirement
Fund, who is a probate judge, or a surviving spouse thereof, must employ and count creditable
service transferred under this article to qualify for retirement and/or benefits under the
fund, the benefits or allowances payable to such member or spouse shall be calculated as follows,
and shall be in lieu of any and all other rights, benefits and allowances, except Social Security
payments: (1) The annual service allowance payable to a retiring probate judge shall be an
annual amount equal to the sum of: a. The amount which results when 75 percent of the base
sum or salary upon which such judge was contributing, as provided in Section 12-18-82,
immediately prior to retirement is multiplied by the ratio created when the member's number
of years of creditable service, excluding transferred credit, is compared to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-18-113.htm - 5K - Match Info - Similar pages
45-37-123.100
Section 45-37-123.100 Retirement benefits. (a) Superannuation retirement benefit. (1)
ELIGIBILITY. A member shall be eligible for a superannuation retirement benefit if: a. The
member has 30 or more years of paid membership time, regardless of age; b. The member has
10 or more years of paid membership time and has attained the age of 60; or c. The member
has 30 years of service, 20 years of which are paid membership time, and has attained the
age of 55. (2) CALCULATION OF BENEFIT. If a member meets the foregoing eligibility criteria,
then the member shall be eligible to retire and receive a monthly benefit for the remainder
of his or her life to be determined by the following formula: a. Two and one-half percent
multiplied by the basic average salary multiplied by the number of years of paid membership
time; plus b. Five-eights of one percent multiplied by the basic average salary multiplied
by the number of years of unpaid membership time, if applicable. (3) SEVENTY-FIVE PERCENT...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-123.100.htm - 12K - Match Info - Similar pages
12-18-40
Section 12-18-40 Retirement at age 60; computation; cost-of-living; prior service. On
or after July 30, 1979, any person assuming office for the first time as a justice of the
Supreme Court, judge of a court of appeals or a circuit judge, shall receive and be entitled
to all retirement benefits prescribed in Title 12, Chapter 18, Articles 1 and 2, except as
follows: (1) The provisions of subdivisions (3) and (5) of both subsections (a) and (b) of
Section 12-18-6, to the contrary notwithstanding, except for disability, no such justice
or judge shall be eligible to receive judicial service retirement pay prior to attaining 60
years of age. (2) The retirement pay or benefit of each such justice or judge shall be based
and computed pursuant to the provisions of Section 12-18-10, at the percentage rate
therein prescribed of his final salary received from the state at the time of retirement.
Retired justices and judges coming under this article shall be entitled to receive cost-of-living...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-18-40.htm - 2K - Match Info - Similar pages
12-18-8.1
Section 12-18-8.1 Time of service as full-time state prosecutor, etc., may be credited
as time in judicial position with Judicial Retirement System. Any justice of the Supreme Court
or judge of one of the courts of appeals or any circuit court judge holding office on or before
June 1,1976, who has time of service as a full-time state prosecutor or assistant state prosecutor
in any circuit of the state, or who had time of service as an attorney for the State Milk
Control Board, shall be entitled to have such time of service, regardless of whether or not
such time of service was continuous, treated as time of service in the judicial position he
holds on or before June 1, 1976, with the Judicial Retirement System; provided, however, that
such time of service does not exceed five years; provided also that such justice or judge
shall pay into the Judicial Retirement Fund of Alabama a sum equal to six percent of his then
annual salary for each year of such service that he elects to count...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-18-8.1.htm - 1K - Match Info - Similar pages
36-27-13
Section 36-27-13 Granting of credit for years served as member of Legislature; maximum
credit; payment of employee's contribution; applicability of provisions of section.
(a) Any person who, as of September 20, 1971, is a regular employee of the State of Alabama
and is covered or eligible to be covered under the state Employees' Retirement System and
who, prior to such regular employment, served as a member of the Legislature shall have credited
to him one year of creditable service for each year served as such legislator not to exceed
eight years; provided, that such person shall pay into the retirement system the employee's
part of the cost or contribution based on the salary and expenses paid to such person during
the time of his legislative service, with such cost or contribution to be calculated at the
percent or rate in effect on September 20, 1971. (b) This section shall apply only
to those persons who, at the time of their retirement, have 10 or more creditable years of
service...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-27-13.htm - 1K - Match Info - Similar pages
|