36-27-204
Section 36-27-204 Pensioners who retired prior to membership of employer in system; beneficiaries.
(a) Commencing October 1, 2006, any retired employee who retired from a city, town, county,
or public or quasi-public organization of the state before the city, town, county, or public
or quasi-public organization of the state became a member of the Employees' Retirement System,
and who is receiving a monthly benefit prior to October 1, 2005, administered by the Employees'
Retirement System may receive the cost-of-living increase of two percent in his or her gross
monthly benefit which the Legislature committed to in Section 14 of Act 2005-316, plus an
additional five percent increase in his or her gross monthly benefit, except that no pensioner
shall receive an increase of less than twenty-five dollars ($25) per month, provided the retired
employee retired prior to October 1, 2005, and the employer decides to come under this article
and fund the increase. (b) Commencing October 1, 2006,...
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40-29B-3
Section 40-29B-3 General criteria. (a) The department shall develop and implement a tax amnesty
program in accordance with this chapter. The commissioner may adopt rules necessary for the
implementation and administration of the program. The commissioner shall publicize the program
in order to maximize public awareness of and participation in the program. The commissioner
may publicize the program by contracting with any advertising agency within or outside the
state and use public service announcements, pamphlets, mail notices, and print, television,
and radio announcements. The publications shall operate to increase public awareness that
the program will provide amnesty for taxpayers who have not been contacted by the department
in the past two years concerning the tax type for which amnesty is being applied. (b) The
tax amnesty program shall be effective for the period beginning July 1, 2018, and ending on
September 30, 2018. The program shall apply to all taxes administered by the...
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36-27-136
Section 36-27-136 Beneficiaries of pensioners formerly participating in retirement program
of Class 1 municipality. Commencing October 1, 1996, beneficiaries of pensioners formerly
participating in a retirement program of a Class 1 municipality but whose benefits are currently
administered by the Employees' Retirement System shall receive a monthly increase of fifty
dollars ($50) provided the local public board elects to fund the increase. All other beneficiaries
of Employees' Retirement System pensioners shall receive an increase of twenty-five dollars
($25) per month provided the local units elect to fund the increase. (Acts 1996, No. 96-572,
p. 874, §11.)...
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36-27-146
Section 36-27-146 Beneficiaries of pensioners formerly participating in retirement program
of Class 1 municipalities. Commencing October 1, 1998, beneficiaries of pensioners formerly
participating in a retirement program of a Class 1 municipality but whose benefits are currently
administered by the Employees' Retirement System shall receive a monthly increase of sixty-five
dollars ($65) provided the local public board elects to fund the increase. All other beneficiaries
of Employees' Retirement System pensioners shall receive an increase of thirty dollars ($30)
per month provided the local units elect to fund the increase. (Act 98-272, p. 446, §7.)...

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36-27-156
Section 36-27-156 Beneficiaries of pensioners formerly participating in retirement program
of Class 1 municipalities. Commencing October 1, 2000, beneficiaries of pensioners formerly
participating in a retirement program of a Class 1 municipality but whose benefits are currently
administered by the Employees' Retirement System shall receive a monthly increase of thirty-five
dollars ($35) provided the local public board elects to fund the increase. All other beneficiaries
of Employees' Retirement System pensioners shall receive an increase of twenty-five dollars
($25) per month provided the local units elect to fund the increase. (Act 2000-809, p. 1921,
§ 7.)...
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41-9-65
Section 41-9-65 Limitation periods for presentation of claims. (a) Unless otherwise provided
in this section, all claims must be presented to the Board of Adjustment within one year after
the cause of action accrues. (b) Claims for injury to the person resulting in death must be
presented to the Board of Adjustment within two years after the cause of action accrues, unless
the same is first carried into the courts of the state, in which event the statute of limitations
shall not begin to run until the date on which a final judgment in the same, holding the claimant
not entitled to relief through the courts of the state, is entered. (c) In the matter of escheats
to the State of Alabama, any such claim must be filed with the Board of Adjustment within
10 years from the time of the escheat to the State of Alabama; except, that the claims of
minors may be considered by the Board of Adjustment if the claims are filed within three years
after the minor has reached the age of 19 years. (d)...
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16-25-5
Section 16-25-5 Transfer of membership in Employees' Retirement System of Alabama, etc., of
janitors, maids, cafeteria workers and other full-time employees in public education. (a)
The phrase "public education," as used in this section, shall be construed as meaning
and referring to any institution of learning supported wholly by public funds, regardless
of whether such institution is under the control and supervision of the State Department of
Education. (b) All janitors, maids, cafeteria workers and any other full-time employees in
public education, regardless of in what manner or on what basis paid, covered in the Employees'
Retirement System of Alabama under the provisions of Section 36-27-6 on October 1, 1975 shall
be enrolled and transferred to the Teachers' Retirement System of Alabama by their employer
with all credit as has been established in the Employees' Retirement System of Alabama. (c)
All janitors, maids, cafeteria workers and any other full-time employees in public...
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36-27-135
Section 36-27-135 Pensioners who retired prior to membership of employer in system. Commencing
October 1, 1996, any pensioner who retired from a city, town, county, or public or quasi-public
organization of the state before the city, town, county, or public or quasi-public organization
of the state became a member of the Employees' Retirement System, and who is receiving a monthly
benefit prior to October 1, 1996 administered by the Employees' Retirement System, may receive
an increase in benefits in the amount of thirty dollars ($30) per month if the monthly benefit
is five hundred dollars ($500) or less; forty-five dollars ($45) per month if the monthly
benefit is more than five hundred dollars ($500) but less than one thousand dollars ($1,000);
sixty dollars ($60) per month if the monthly benefit is more than one thousand dollars ($1,000)
but less than two thousand dollars ($2,000); seventy-five dollars ($75) per month if the monthly
benefit is two thousand dollars ($2,000) or more...
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36-27-98
Section 36-27-98 Certain pensioners and annuitants, retired from local units before units became
members and receiving benefits, may receive increase; certain local units may provide increase.
(a) Any pensioner who retired from a city, town, county, or local board before the city, town,
county, or local board became a member of the Employees' Retirement System, and who is receiving
a monthly benefit on May 13, 1993, administered by the Employees' Retirement System, may receive
an increase in benefits in the amount of $60 per month if the city, town, county, or local
board elects to fund the increase, provided the pensioner retired prior to October 1, 1992.
For purposes of this section, a pensioner is a retiree who earned retirement in any public
pension plan created by the Legislature or a political subdivision. (b) Any annuitant who
retired from a city, town, county, or local board before the city, town, county, or local
board became a member of the Employees' Retirement System, and...
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34-1-8
Section 34-1-8 Registration of public accountants. Written evidence of registration as public
accountants shall be issued to: (1) Any person who is a resident of this state, or practices
accounting herein, who has attained the age of 19 years, and who is of good moral character
and a citizen of the United States or has declared his or her intent to become a citizen,
and who meets the requirements of paragraphs a., b., c., or d. of this subdivision, may, upon
payment of an initial registration fee to be fixed by the board, register with the board as
a public accountant on or before October 1, 1974: a. Persons who hold themselves out to the
public as public accountants and who are engaged as principals, as distinguished from employees,
within this state on October 1, 1973, in the practice of public accounting as their principal
occupation. b. Persons serving in the Armed Forces of the United States of America on October
1, 1973, who immediately prior to entering such service held...
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