Code of Alabama

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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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45-25-60
Section 45-25-60 Compensation. (a) The Coroner of DeKalb County shall receive an expense allowance
in the amount of six hundred dollars ($600) per month. The expense allowance provided in this
section shall be in lieu of any other salary, allowance, expense allowance, or other compensation
provided for by general or local law and shall commence on June 1, 1997. (b) The Coroner of
DeKalb County shall be entitled to receive an additional expense allowance in the amount of
four hundred dollars ($400) per month to be paid out of the county general fund. This expense
allowance shall be in addition to any and all other compensation, salary, and expense allowances
provided for by law. (Act 97-269, p. 485, §1; Act 2003-256, p. 623, §1.)...
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45-42-60
Section 45-42-60 Expense Allowance. (a)(1) The coroner in Limestone County shall receive an
expense allowance of six hundred dollars ($600) per month and the deputy coroner shall receive
an expense allowance of seventy-five dollars ($75) per month. The expense allowances shall
be in addition to all other compensation, expense allowances, or benefits granted to the coroner
and deputy coroner. (2) Beginning with the next term of office, the expense allowances paid
to the coroner and the deputy coroner as provided in subdivision (1) shall be null and void.
In lieu thereof, the coroner shall receive an additional compensation of six hundred dollars
($600) per month and the deputy coroner shall receive an additional compensation of seventy-five
dollars ($75) per month. The compensations shall be in addition to all compensations, expense
allowances, or benefits received. (3) The coroner and deputy coroner are hereby authorized
to employ assistants when needed and to use their compensations...
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45-12-60.01
Section 45-12-60.01 Additional expense allowance. (a) The Choctaw County Commission may provide
an additional expense allowance for the coroner in an amount which shall not exceed three
hundred dollars ($300) per month. This expense allowance shall be in addition to other expense
allowances, compensation, or salary provided by law and shall be paid in equal monthly installments
from the county general fund. (b) After June 7, 2019, the Choctaw County Commission may increase
the expense allowance for the coroner in addition to the amount provided in subsection (a)
by a majority vote of all members of the commission. (Act 2019-434, §1.)...
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45-29-100
Section 45-29-100 Expense allowance. All members of the Fayette County Board of Education,
excluding the superintendent of education, shall receive one hundred dollars ($100) per month
expense allowance and twenty-five dollars ($25) for each day's attendance at official meetings
of the board. The expense allowance shall be in lieu of all other compensation, expense allowance,
or emoluments previously paid to board members. The expense allowance shall be paid out of
the county department of education general fund. All board of education meetings shall be
held in Fayette County. (Act 82-316, p. 429, §1.)...
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45-43-60
Section 45-43-60 Compensation; expense allowances. (a) In Lowndes County, the coroner shall
be entitled to receive remuneration in the amount of fifteen dollars ($15) in each case for
holding an inquest, when ordered by the judge of a court of record or for investigation and
certification of the cause of death when no jury is summoned or postmortem examination made
by a physician or surgeon as provided by Section 12-19-193. In addition to the amounts listed
herein, the coroner shall receive an expense allowance in the amount of four hundred dollars
($400) per month. The compensation provided for by this subsection shall be paid from the
county general fund. The expense allowance provided by this subsection shall be in addition
to any other compensation or expense allowance provided by law. (b)(1) In Lowndes County,
the coroner shall be entitled to receive an additional expense allowance in the amount of
ten dollars ($10) per body examined to be paid out of the county general fund. This...
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45-47-70
Section 45-47-70 Expense allowances. (a) The members of the Marion County Commission shall
each receive an expense allowance of two hundred dollars ($200) monthly to be paid out of
the road and bridge fund of the county. Such expense allowance shall be in addition to any
and all other salary, compensation, and expense allowances now provided by law for the members
of the Marion County Commission. (b)(1) The Chair of the Marion County governing body shall
be entitled to receive an expense allowance of seven hundred ten dollars ($710) per month
and the associate members of the Marion County governing body shall be entitled to receive
an expense allowance of six hundred seventy-five dollars ($675) per month. The expense allowances
shall be paid out of the county road and bridge fund and shall be in addition to any other
allowance or compensation now provided by law. (2) The expense allowances provided for in
this subsection shall be retroactive to January 17, 1983. (c)(1) The Chair and...
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45-16-100
Section 45-16-100 Board of education - Expense allowance. In Coffee County, in lieu of any
and all other expense allowances of any nature whatsoever heretofore authorized, each member
of the county board of education shall be entitled to receive a total expense allowance of
two hundred dollars ($200) per month. Such expense allowance shall be payable from any available
educational funds and made in the same manner as compensation or salary received by school
board members. (Act 83-556, p. 854, §1.)...
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45-38-100
Section 45-38-100 Meetings; expense allowance. All members of the Lamar County Board of Education,
excluding the superintendent of education, shall receive one hundred dollars ($100) per month
expense allowance and twenty-five dollars ($25) for each day's attendance at official meetings
of the board. The expense allowance shall be in lieu of all other compensation, expense allowance,
or emoluments previously paid to board members. The expense allowance shall be paid out of
the department of education general fund. All board of education meetings shall be held in
Lamar County. (Act 82-318, p. 431, §1.)...
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45-3-60
Section 45-3-60 Expense and mileage allowance. In addition to any compensation or expense allowance
now provided by Section 12-19-192, the Coroner of Barbour County shall receive an expense
allowance and mileage to be set by the county commission by resolution not to exceed four
hundred dollars ($400) a month expense allowance and fifty cents ($.50) per mile to be paid
from the county general fund. (Act 96-457, p. 571, §1.)...
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