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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
45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-242.htm - 11K - Match Info - Similar pages
45-28-80.01
Section 45-28-80.01 Circuit judges. (a) Notwithstanding any other provisions of law, no circuit
judge of the Sixteenth Judicial Circuit shall receive any increase in the local county salary
supplement that the judge is receiving on May 21, 1992 unless the increase is provided hereafter
by local law. (b) The county salary supplements provided for in subsection (a) shall be paid
from the general fund of the county within the circuit in equal monthly installments and shall
be in lieu of all county salary supplements and expense allowances, excluding travel mileage
reimbursements, heretofore provided by law for the judges in the circuit. (Act 80-573, p.
886, §§1, 2; Act 92-577, p. 1199, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-80.01.htm - 1K - Match Info - Similar pages
45-16-80.01
Section 45-16-80.01 Salary supplements for judges and district attorney. (a) Commencing July
1, 1987, the circuit judges and District Attorney of the Twelfth Judicial Circuit shall each
receive a local salary supplement in the amount of one thousand one hundred seventy dollars
($1,170) per month to be paid on a share and share alike basis from county funds belonging
to the two counties comprising the circuit. (b) Commencing October 1, 1988, and on the first
day of October of the years 1989, 1990, 1991, and 1992, the circuit judges and the District
Attorney of the Twelfth Judicial Circuit shall each be entitled to receive an annual increase
in local salary supplement in an amount equal to two percent of the total amount of any state
salary plus any local salary supplement that each circuit judge is receiving on the first
day of the aforementioned fiscal years. Such local salary supplements shall be paid on a share
and share alike basis from county funds belonging to the counties...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-80.01.htm - 2K - Match Info - Similar pages
17-3-13
Section 17-3-13 Compensation increases. (a) A county commission, upon the adoption of a resolution,
may increase the per diem compensation paid to each member of the county board of registrars
without the necessity of enacting a local law of authorization, provided that no state funds
shall be used for such additional compensation. (b) As an alternate to subsection (a), beginning
October 1, 2006, each member of the county board of registrars may receive the same cost-of-living
increases in compensation that are granted to county employees by a county commission at the
time of the adoption of the county budget. The increases shall be in the same amount or percentage,
as the case may be, as that amount or percentage increase provided to county employees. Notwithstanding
the foregoing, any percentage increases shall be calculated based upon the salary or compensation
provided under general law and shall not include any current or future local supplements granted
to a member of the county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/17-3-13.htm - 1K - Match Info - Similar pages
31-9-62
Section 31-9-62 Salary supplement; allocation of federal funds. (a) Each state-recognized local
emergency management agency that employs and retains a local emergency management director
who completes the requirements to be a certified local emergency management director and is
so designated by the Director of the Alabama Emergency Management Agency shall receive an
annual salary supplement from the Alabama Emergency Management Agency in an amount necessary
to provide the local director with a total salary of forty thousand dollars ($40,000) per
year. The amount of the salary supplement shall be the difference between the salary paid
to the local director on the date of his or her certification and forty thousand dollars ($40,000)
per year. In no case shall the salary supplement paid as provided herein be more than twelve
thousand dollars ($12,000) per county and such supplement shall not be paid to any local agency
that does not increase the salary of such certified local emergency...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/31-9-62.htm - 4K - Match Info - Similar pages
36-27-158
Section 36-27-158 Eligibility of retirees; notification of increase. (a) Any city-county-public
agency employee eligible for retirement, who retires after July 1, 2000, and before October
1, 2000, shall be eligible to receive the aforementioned increase at the option of the appropriate
local government or public agency. The local government or public agency may provide for the
increase to become effective on October 1, 2000, or any October 1 thereafter, provided the
local government or public agency has approved the increase for retirees and beneficiaries
of record on the first of July 2000. (b) The Employees' Retirement System may notify the appropriate
local government or agency regarding the names and costs of granting the increase to their
employees who retire after July 1 and before October 1, 2000. (Act 2000-809, p. 1921, § 9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-27-158.htm - 1K - Match Info - Similar pages
12-17-4
Section 12-17-4 State assumption of retirement and other employee benefits. (a) Retirement.
- Employees of the circuit and district court, hereinafter "eligible employees,"
shall, on the date they join or joined the state personnel system, be covered by the Employees'
Retirement System of Alabama; provided, that an employee who on that date is covered by a
local retirement system may by written notice filed within 30 days prior to the date the employee
joins the state personnel system, with the Comptroller, elect to retain instead membership
in the local retirement plan; provided further, that any employee joining the state personnel
system on or before October 1, 1977, shall have the right to make such election within 30
days prior to October 1, 1977. Upon election of an employee, the Comptroller shall pay to
such local government plans the employer retirement contribution attributable to employees
electing to retain local plan membership; provided, that such employer contribution...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-17-4.htm - 9K - Match Info - Similar pages
32-6-302
Section 32-6-302 Issuance of distinctive tags; fees; proof of retirement; design. (a) Owners
of motor vehicles or their spouses who are residents of Alabama and who are receiving monthly
retirement checks from an education retirement pension program from any state, shall be eligible
to apply for and receive "Retired Educator" numbered or personalized distinctive
license tags as provided in this division. Owners of motor vehicles or their spouses who are
residents of Alabama and who are currently employed by a public or private education school
system, college, university, institution, or who are active and contributing members of an
education retirement pension program, whether in-state or out-of-state program, shall be eligible
to apply for and receive "Educator" numbered or personalized distinctive license
tags as provided in this division. An applicant to receive a "Retired Educator"
or "Educator" numbered or personalized distinctive license tag for private passenger
or motor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-302.htm - 5K - Match Info - Similar pages
16-13-234-1
Section 16-13-234-1 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER AND HAS NOT BEEN CODIFIED
BY THE LEGISLATURE OF ALABAMA. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Any local board
of education receiving a hold harmless allowance as provided for in Section 16-13-234, Code
of Alabama 1975, may use part or all of the funds received by the local board from the Public
School Fund for capital outlay allowance to pay the costs of any salary increase mandated
by the Legislature, including the costs of fringe benefits, not covered by an adjustment to
the hold harmless allowance. (b) Prior to using its capital outlay allowance for salary increases
mandated by the Legislature, including the costs of fringe benefits, the local board of education,
by a majority vote, must adopt a resolution transferring the capital outlay allowance to the
general fund of the local board and earmark the funds for salary increases and associated
fringe benefits. The local board of education must also...
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