36-21-185
Section 36-21-185 Alabama Firefighters Annuity and Benefit Fund. (a) A special fund is established
for the purpose of providing retirement allowances and other benefits for members of the fund.
The fund shall be known as the Alabama Firefighters Annuity and Benefit Fund. All amounts
received by the board shall be paid into the fund. (b) The board shall deliver all moneys
not currently needed for the functioning of the board to the ERS for investment and reinvestment
as determined by ERS administrative policies and practices. The ERS shall charge a reasonable
fee for providing investment services to the board. The board shall comply with all administrative
policies and requests of the ERS regarding investment services provided by the ERS. The board
shall have such control of the fund as is consistent with this article and with the laws of
the state. (c) All moneys of the board not currently invested by the ERS shall be held in
a special trust account or accounts in any bank or banks in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-21-185.htm - 1K - Match Info - Similar pages

36-21-181
Section 36-21-181 Board of Commissioners of the Alabama Firefighters Annuity and Benefit Fund
- Creation; composition. (a) There is created a board to be known as the Board of Commissioners
of the Alabama Firefighters Annuity and Benefit Fund. The board shall be composed of the following
members: (1) A consumer member appointed by the Governor for an initial term of two years.
(2) A volunteer firefighter appointed by the Alabama Association of Volunteer Fire Departments
for an initial term of two years. (3) A volunteer firefighter appointed by the Alabama Firefighters
Association for an initial term of four years. (4) A paid firefighter appointed by the Professional
Firefighters Association of Alabama for an initial term of four years. (5) A paid firefighter
appointed by the Alabama Association of Fire Chiefs for an initial term of four years. (b)
Thereafter, each member of the board shall serve for a period of four years. Any member of
the board shall be eligible to succeed himself or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-21-181.htm - 1K - Match Info - Similar pages

36-21-182
Section 36-21-182 Board of Commissioners of the Alabama Firefighters Annuity and Benefit Fund
- Compensation. All board members shall be paid thirty dollars ($30) per day and mileage and
per diem for attendance of board meetings. When a board member is traveling on fund business,
he or she shall receive the same mileage and per diem as allowed for state employees while
attending state business. (Act 2010-726, p. 1818, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-21-182.htm - 734 bytes - Match Info - Similar pages

36-21-183
Section 36-21-183 Board of Commissioners of the Alabama Firefighters Annuity and Benefit Fund
- Powers and duties. The board shall have the following powers in carrying out its responsibilities:
(1) To collect all moneys provided in this article to be collected by it. (2) To provide for
and maintain all necessary administrative facilities and personnel. (3) To provide for payment
of all administrative salaries, fees, and expenses. (4) To cause its moneys to be invested
in a manner consistent with the ERS investment policies and practices. (5) To pass upon all
applications for annuities and benefits provided for in this article. (6) To adopt such rules
as may be necessary or desirable to expedite the administration of the affairs of the board
pursuant to the Alabama Administrative Procedure Act. (7) To provide upon request descriptive
literature regarding the fund. (8) To pay all benefits and annuities that may be determined
to be due under this article and under the rules of the board....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-21-183.htm - 1K - Match Info - Similar pages

36-21-184
Section 36-21-184 Board of Commissioners of the Alabama Firefighters Annuity and Benefit Fund
- Maintenance of records. The board shall keep permanent records of its membership, receipts,
disbursements, and all of its other affairs under this article. Such records of the members
shall show, with respect to each member, his or her name, age, date of beginning of prior
service, date of beginning of membership service, the amount of all payments made by him or
her to the fund, the date of any incapacity and the nature thereof and reason therefor, the
amount of all annuities or benefits, if any, paid to him or her under this article, and such
other information with respect to each member as shall be deemed necessary by the board for
the proper determination of eligibility for annuities and benefits under this article and
the amount of potential liability of the fund for the same. All records, papers, documents,
and other data of the board shall be carefully preserved in a safe, secure, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-21-184.htm - 1K - Match Info - Similar pages

36-21-180
Section 36-21-180 Definitions. When used in this article, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) BOARD. The board of commissioners of the fund and any successors thereto. (2) ERS. The
Employees' Retirement System of Alabama. (3) EXECUTIVE DIRECTOR. The executive director of
the board. (4) FIREFIGHTER. Any firefighter as certified by the Alabama Firefighters Personnel
Standards and Education Commission. The term also includes any volunteer firefighter who is
a member of a certified volunteer fire department under Section 9-3-17. (5) FUND. The Alabama
Firefighters Annuity and Benefit Fund created in this article. (6) MEMBER. Any firefighter
who is a member of the fund and who is in good standing by virtue of having paid all sums
required by this article. (7) MEMBERSHIP SERVICE. The period of employment of a member as
a firefighter from the date he or she becomes a member. (8) MONTH. A period of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-21-180.htm - 1K - Match Info - Similar pages

40-18-81
Section 40-18-81 Optional short form tax. Any individual may elect to file a "short form"
return provided by the Department of Revenue and pay any tax due; provided, that the individual
does not have income from sources other than wages except for interest and dividend income
of not more than $1,500. Items allowed on the short forms shall be determined by regulation
under the provisions of the Alabama Administrative Procedure Act. (Acts 1955, No. 289, p.
661, §12; Acts 1965, No. 748, p. 1354, §2; Acts 1982, No. 82-465, p. 759, §9; Acts 1982,
1st Ex. Sess., No. 82-667, p. 85, §9; Act 98-502, p. 1083, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-81.htm - 938 bytes - Match Info - Similar pages

16-6D-9
Section 16-6D-9 Tax credit claims; administrative accountability; verification of requirements;
rules and procedures. (a)(1) An individual taxpayer who files a state income tax return and
is not claimed as a dependent of another taxpayer, a taxpayer subject to the corporate income
tax levied by Chapter 18 of Title 40, an Alabama S corporation as defined in Section 40-18-160,
or a Subchapter K entity as defined in Section 40-18-1 may claim a credit for a contribution
made to a scholarship granting organization. If the credit is claimed by an Alabama S corporation
or Subchapter K entity, the credit shall pass through to and may be claimed by any taxpayer
eligible to claim a credit under this subdivision who is a shareholder, partner, or member
thereof, based on the taxpayer's pro rata or distributive share, respectively, of the credit.
(2) The tax credit may be claimed by an individual taxpayer or a married couple filing jointly
in an amount equal to 100 percent of the total...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6D-9.htm - 24K - Match Info - Similar pages

12-17-227.13
Section 12-17-227.13 (Effective November 8, 2016, subject to contingencies) Exemption from
taxes; assignability. The right of a person to a pension, an annuity, a retirement allowance
or to the return of contributions, the pension, annuity or retirement allowance itself and
any optional benefit or any other right accrued or accruing to any person under this division
and the moneys in the fund are hereby exempt from any state or municipal tax and exempt from
levy and sale, garnishment, attachment, or any other process whatsoever and shall be unassignable
except as in this division specifically otherwise provide. (Act 2015-498, §32.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-17-227.13.htm - 952 bytes - Match Info - Similar pages

12-18-162
Section 12-18-162 (Effective November 8, 2016, subject to contingencies) Exemption from taxes;
assignability. The right of a person to a pension, an annuity, a retirement allowance or to
the return of contributions, the pension, annuity or retirement allowance itself and any optional
benefit or any other right accrued or accruing to any person under the provisions of this
article and the moneys in the fund are hereby exempt from any state or municipal tax and exempt
from levy and sale, garnishment, attachment or any other process whatsoever and shall be unassignable
except as in this article specifically otherwise provide. (Act 2015-498, §14.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-18-162.htm - 960 bytes - Match Info - Similar pages