45-23-141.06
Section 45-23-141.06 Disposition of funds. Funds paid to the county firefighters and rescue
squad association, to be distributed to volunteer fire departments and emergency medical service
squads, shall only be expended for fire protection and emergency medical services, including
training, supplies, and equipment. The funds may also be expended to purchase insurance, including
liability insurance, to insure coverage of acts or omissions which are directly related to
the functions of a volunteer fire department or emergency medical service squad which are
committed by a volunteer fire department or emergency medical service squad and the personnel
of a volunteer fire department or emergency medical service squad. The funds may not be expended
for salaries, food, drink, social activities, or fund-raising activities. After receiving
the funds, the volunteer fire departments and emergency medical service squads shall keep
accurate records to verify that the funds were properly expended....
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45-39-140.05
Section 45-39-140.05 Disposition of funds. Funds paid to eligible volunteer fire departments
shall only be expended for fire protection and emergency medical services, including training,
supplies, and equipment. The funds may also be expended to purchase liability insurance to
insure coverage of acts or omission which are directly related to the functions of a volunteer
fire department which are committed by a volunteer fire department or the personnel of a volunteer
fire department, or both. The funds may not be expended for salaries, food, drink, social
activities, or fund-raising activities. After receiving funds, the volunteer fire departments
shall keep accurate records to verify that the funds were properly expended. By September
15 of each year, the department shall file a form with the county commission detailing the
expenditure of all funds during the previous 12 months. The filing shall also account for
all unspent funds and whether the unspent funds have been obligated. The...
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45-42-140.05
Section 45-42-140.05 Disposition of funds. Funds paid to eligible volunteer fire departments
shall only be expended for fire protection purposes, including training, supplies, and equipment.
The funds may also be expended to purchase liability insurance to insure coverage of acts
or omission which are directly related to the functions of a volunteer fire department which
are committed by a volunteer fire department or the personnel of a volunteer fire department,
or both. The funds may not be expended for salaries, food, drink, social activities, or fundraising
activities. After receiving funds, the volunteer fire departments shall keep accurate records
to verify that the funds were properly expended. By September 15th of each year, the department
shall file a form with the county commission detailing the expenditure of all funds during
the previous 12 months. The filing shall also account for all unspent funds and whether the
unspent funds have been obligated. The county commission...
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45-49-142.08
Section 45-49-142.08 Auditing; improper expenditures. All funds distributed to the volunteer
fire departments under this part may be audited by the Mobile County Commission at any time,
but not less than every two years. If the Mobile County Commission finds or determines that
funds provided by this part have been improperly expended by an eligible fire volunteer department,
the department shall return all funds improperly expended and in addition thereto shall pay
a penalty equal to 10 percent of all improperly expended funds. At the discretion of the Mobile
County Commission, any volunteer fire department that fails to comply with this part may be
deemed to have forfeited its right to receive any funds generated by this part. (Act 2015-258,
§ 9; Act 2019-152, § 1(10).)...
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45-14-71
Section 45-14-71 Sale of gasoline, diesel fuel, and other petroleum products to volunteer fire
departments and rescue squads. In Clay County, the Clay County Commission may sell gasoline,
diesel fuel, and other petroleum products to any volunteer fire departments and rescue squads
serving the county. The gasoline, diesel fuel, and petroleum products may only be used for
the official business of any volunteer fire department or rescue squad. (Act 2013-358, p.
1287, §1.)...
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45-16-140.05
Section 45-16-140.05 Disposition of funds. Funds distributed to the Coffee County Volunteer
Firefighters Association and to eligible fire departments and emergency medical service squads
with a written contract with the Coffee County Commission may only be expended for fire protection
and emergency medical services, including training, supplies, equipment, and to purchase insurance
including liability insurance to insure coverage of acts or omissions which are directly related
to the functions of a fire department or emergency medical service squad which are committed
by a fire department or emergency medical service squad and the personnel of a volunteer fire
department or emergency medical service squad. The funds may not be expended for food, drink,
social activities, or fund-raising activities. After receiving the funds, the fire departments
and emergency medical service squads shall keep accurate records to verify that the funds
were properly expended. Should the Coffee County...
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45-49-142.09
Section 45-49-142.09 Investment of excess funds. If the Mobile County Commission finds or determines
that the funds provided by this part, after the deductions for administrative costs and investment,
exceed the financial needs of the eligible volunteer fire departments, the Mobile County Commission
may invest any excess funds for future expenses or use those funds for other fire suppression
or protection service programs located within Mobile County Commission District 1. (Act 2015-258,
§ 10; Act 2019-152, § 1(11).)...
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9-13-84
Section 9-13-84 Payment and disposition of taxes generally; Special State Forestry Fund; appropriation
of tax receipts for use of State Forestry Commission. (a) The taxes imposed by this article,
and any other taxes imposed on the severance of forest products, shall be due and payable
quarterly to the department and, when collected, shall be paid by the department into the
State Treasury. When so paid into the State Treasury, all such taxes shall be credited by
the Treasurer to a special fund which is hereby created and which shall be known as the Special
State Forestry Fund of the State of Alabama, which fund shall be disbursed under the supervision
of the State Forester, subject to the restrictions embodied in this article, for the purpose
of carrying out the statewide forestry program as provided by law and for no other or different
purposes. Not less than 85 percent of the taxes collected under and by virtue of this article
shall be expended for forest protection. No portion of the...
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32-6-270
Section 32-6-270 "Firefighter" and "retired volunteer firefighter" defined.
(a) As used in this division, unless the context clearly requires a different meaning: "Firefighter"
means a current member or members of, or a retired member or members from, a paid, part-paid
or volunteer fire department of a city, town, county, or other subdivision of the state or
civilian federal firefighters or of a public corporation organized for the purpose of providing
water, water systems, fire protection services, or fire protection facilities in the state;
and such words shall include the chief, assistant chief, wardens, engineers, captains, firemen,
and all other officers and employees of such departments who actually engage in fire fighting
or in rendering first aid in case of drownings or asphyxiation at the scene of action. (b)
As used in this division, the term "retired volunteer firefighter" means someone
that has retired from performing the required duties of a firefighter on a voluntary...
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45-23-141.09
Section 45-23-141.09 Forfeiture of funds. The purposes and use of funds generated by this part
is to enable all participating volunteer fire departments in Dale County to lower their ISO
ratings and to enable emergency medical service squads to guarantee emergency medical services
to the citizens of the county. All fire departments are required to attain and maintain an
ISO rating of "8/9" or below, within six years of the approval of this part. Any
departments not attaining this level or failing to maintain this level shall forfeit funds
generated by this part until such time as the "8/9" rating is attained or reattained.
Forfeited funds per this section shall be used or designated for use by the county volunteer
firefighters association for fire protection in the affected district. All emergency medical
service squads are required to attain and maintain a basic life support ambulance transport
license with the Alabama Department of Public Health. Any emergency medical service squad...

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