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45-8A-22.118
Section 45-8A-22.118 Maximum benefits; limitations; adjustments. (a) Annual Benefit and Final
Regulations Under Internal Revenue Code Section 415. (1) Annual Benefit. For purposes of this
section, "annual benefit" means the benefit payable annually under the terms of
the plan, exclusive of any benefit not required to be considered for purposes of applying
the limitations of Internal Revenue Code Section 415 to the plan, in the form of a straight
life annuity with no ancillary benefits. If the benefit is payable in any other form, the
annual benefit shall be adjusted to the equivalent of a straight life annuity pursuant to
subsection (c). (2) Final Regulations Under Internal Revenue Code Section 415. Notwithstanding
anything in this section to the contrary, the following provisions apply beginning on or after
January 1, 1976, except as otherwise provided in this section. a. Incorporation by Reference.
The limitations, adjustments, and other requirements prescribed in the plan shall...
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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...
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45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use of proceeds.
(a) This section shall only apply to Bullock 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, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (c) The County Commission of Bullock County may levy, in addition to all other
taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01)
privilege license tax against gross sales or gross receipts, including the sale of items and
property by persons who are not engaged in the business of retail sales or casual sales. The
gross receipts of any business and the gross proceeds of all sales which are presently exempt
under the state sales and use tax statutes are exempt from the tax authorized by this section.
Notwithstanding the foregoing, the amount authorized to be levied...
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40-12-269
Section 40-12-269 Remittance of moneys and certification of lists of motor vehicles by probate
judge. (a) On or before the twentieth day of each month, the probate judge must disburse all
money received by him during the then preceding month in respect of motor vehicle licenses
and registration fees as follows: (1) The probate judge shall retain, as compensation for
collecting all such money, two and one-half percent of all moneys so collected, except that
portion of the said moneys that constitutes additional amounts paid under the schedule of
additional amounts set forth in subsection (b) of Section 40-12-248; but no such compensation
shall be allowed with respect to any money not remitted pursuant to subdivisions (2) and (3)
of this subsection at the time when such remittances are provided in this section to be made;
(2) There shall be remitted to the State Treasurer five percent of all moneys so collected
except that portion of the said moneys that constitutes additional amounts...
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40-17-223
Section 40-17-223 Distribution of tax proceeds derived from lubricating oil. All revenues received
or collected by the Department of Revenue upon the selling, use or consumption, distributing,
storing, or withdrawing from storage in this state of lubricating oil remaining after the
payment of the expense of administration and enforcement of this article are hereby allocated
and appropriated in the following manner: (1) Forty-five percent of the net tax proceeds is
hereby allocated and appropriated for state highway purposes and as the state's share of the
net tax proceeds to be covered into the State Treasury to the credit of the Public Road and
Bridge Fund and disbursed as provided in this article. (2) Fifty-five percent of the net tax
proceeds is hereby allocated and appropriated to be used for highway purposes by the counties
and municipalities to be covered into the State Treasury and disbursed and allocated as hereinafter
provided in this section. a. A portion of the local...
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41-15C-1
Section 41-15C-1 Creation; funding and distribution. (a) There is hereby created the Alabama
Senior Services Trust Fund as a separate fund in the State Treasury. The trust fund shall
be administered by the Secretary/Treasurer of the Retirement Systems of Alabama, which shall
be entitled to a reasonable fee for the administration. All investments shall be made pursuant
to the same authority and restrictions that apply to the investment of funds of the Retirement
Systems of Alabama. (b) Funding to the Alabama Senior Services Trust Fund shall be from the
distribution of tobacco settlement proceeds as enacted in Division 1 of Article 17 of Chapter
10 of this title. Distributions to the trust fund shall be made each fiscal year that the
state receives proceeds from the tobacco settlement. (c) Earnings in the trust fund shall
not be subject to appropriation until the Legislature includes an appropriation in the general
appropriations act from the trust fund to the Department of Senior...
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32-5-313
Section 32-5-313 Disposition of funds. All moneys collected pursuant to Section 12-14-14 and
Section 12-19-1, et seq., for disbursement to the State Drivers' Fund shall be forwarded by
the officer of the court who collects the same to the State Treasurer, no less than once a
month and not later than the 15th day of each month. All amounts so received shall be credited
to special funds to be designated the "Driver Education and Training Fund," "Alabama
College System Truck Driver Training Consortium Fund," the "Catastrophic Trust Fund
for Special Education," and the "Alabama Traffic Safety Center Fund," and of
the amounts so received, an amount equal to 21 percent thereof is hereby appropriated to the
State Department of Education for the sole purpose of instituting and conducting a program
of prelicensing driver education and training; an amount equal to 36 percent thereof is hereby
appropriated to the state Department of Postsecondary Education to be distributed equally
to the...
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32-6-411
Section 32-6-411 Establishment of Forest Stewardship Education Fund; distribution of proceeds.
(a) There is hereby established a separate special revenue trust fund in the State Treasury
to be known as the "Forest Stewardship Education Fund," whose purpose is to promote
the professional management of trees and related resources and to educate the general public
regarding the contribution that trees and related resources make to the economy and environmental
quality of this state. (b) Proceeds from the additional revenues generated by the fifty dollars
($50) for the "Alabama Forests" tags or plates, less administrative costs, shall
be submitted monthly by the Alabama state Comptroller to the Forest Stewardship Education
Fund. Receipts collected under the provisions of this division are to be deposited in this
fund and used only to carry out the provisions of this division. Such receipts shall be disbursed
only by warrant of the state Comptroller upon the State Treasurer, upon itemized...
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40-17-371
Section 40-17-371 Cost of collection; distribution of tax proceeds. (a) The Alabama Department
of Revenue shall retain one-quarter of one percent (0.25%) of the tax proceeds, less any refunds,
from this additional excise tax on gasoline and diesel fuel for its cost of collection. The
department may adopt rules and such forms as may be necessary for the administration of the
excise tax provided for in this article. (b) Each month, prior to the remaining payments provided
in this article, up to $750,000 of the tax proceeds from the additional excise tax on gasoline
and up to $230,000 of the tax proceeds from the additional excise tax on diesel fuel shall
be distributed first to the Alabama Highway Finance Corporation for the payment of the principal
of and interest on bonds to be issued by it to finance improvements to the ship channel providing
access to the facilities of the Alabama State Docks, to the extent necessary for such purpose.
The amount distributed pursuant to this section...
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40-7-72
Section 40-7-72 Additional appropriations. There is hereby appropriated to the Department of
Revenue to be used in the program of ad valorem tax equalization provided for in this division,
and shall be paid over to the Department of Revenue for this purpose, any other law to the
contrary notwithstanding, for the fiscal year ending September 30, 1972, $1,000,000, and for
the year ending September 30, 1973, $3,000,000, which amounts shall be the first claim against
the funds from which appropriated. The funds here appropriated shall be drawn one third from
any Alabama Beverage Control Board income otherwise required by law to be distributed to the
several counties and two thirds from the tax levied by Section 40-21-58. This division shall
in no way change the distribution of the remainder of the funds from which these appropriations
are made. The funds hereby appropriated shall be used by the Department of Revenue to finance
the reappraisal program required by this division in any county...
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