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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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section,
services performed for remuneration after December 31, 1977, including service in interstate
commerce, by: a. Any officer of a corporation; or b. Any individual who, under the usual common
law rules applicable in determining the employer-employee relationship, has the status of
an employee; or c. Any individual other than an individual who is an employee under paragraphs
a. or b. of this subdivision (1) who performs services for remuneration for any person: 1.
As an agent-driver or commission-driver engaged in distributing meat products, bakery products,
beverages (other than milk) or laundry or dry cleaning services for a principal; 2. As a traveling
or city salesman engaged upon a full-time basis in the solicitation on...
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45-48-100
Section 45-48-100 Election. The Marshall County Superintendent of Education and the
members of the county board of education shall be elected by only those qualified electors
residing in the jurisdiction of the Marshall County school district. (Act 85-988, 2nd Sp.
Sess., p. 337, § 1.)...
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45-36-100
Section 45-36-100 Election of superintendent and board members. (a) The Jackson County
Superintendent of Education and several members of the Jackson County Board of Education shall
hereafter be elected by only those qualified electors in the county who are residing outside
the city limits of Scottsboro, Alabama. (b) Any candidate for a seat on the Board of Education
of Jackson County shall be a resident of the district which he or she seeks to represent and
any candidate for county superintendent of education shall reside in Jackson County. (c) The
provisions of this section are supplemental. It shall be construed in pari materia
with all other laws relating to the Jackson County Superintendent of Education and County
Board of Education. However, all laws or parts of laws in conflict with this section
are hereby repealed. (Act 80-540, p. 839, §§1-3.)...
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16-9-9
Section 16-9-9 Term of office when county board selects superintendent. Where the qualified
electors of a county in which county superintendents of education are elected by a direct
vote of the people vote to leave the selection of such officer to the county board of education,
the county board of education shall not have authority to appoint a county superintendent
of education for a longer term than the ensuing term prescribed by the law relating to the
county. (School Code 1927, §145; Code 1940, T. 52, §108.)...
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45-23-101
Section 45-23-101 Election of superintendent. (a) Notwithstanding any other provision
of law, the Dale County Superin¬tendent of Education shall be elected by the qualified electors
of Dale County who reside outside of the corporate limits of the City of Daleville and the
City of Ozark. (b) The appropriate election officials shall conduct elections of the Dale
County Superintendent of Education in conformity with this section. (Act 2001-511,
p. 917, §1.)...
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45-38-101
Section 45-38-101 Salary; expenses. Beginning with the next term of office, the county
superintendent of education in Lamar County shall receive an annual salary which shall not
be more than 25 percent in excess of the highest salary paid to any other employee in the
county school system. The salary herein provided for the superintendent shall be fixed by
the county board of education and shall be payable in equal monthly installments out of the
county funds available for such purpose. In addition to such salary, the superintendent shall
furnish his or her own automobile and shall be reimbursed for out-of-county and out-of-state
travel on official business at the rate of twenty cents ($.20) per mile and on an actual expense
basis for any other expenses incurred in performance of official duties. (Act 81-637, p. 1055,
§1.)...
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16-8-1
Section 16-8-1 Composition; election; single member election districts; qualifications.
(a) The county board of education shall be composed of five members, who shall be elected
by the qualified electors of the county. (b) County boards of education unless otherwise provided
by law may use the provisions of this subsection to establish single member election districts
with one board member elected from each district. School boards exercising this option may
establish five or seven such districts. Such plan shall be considered only after two weeks
public notice has been given, outlining generally the school districts under consideration.
The members so elected, or appointed in the event of a vacancy, shall be residents of the
school district. Such residency shall have been established at least one year before the general
election at which the candidate is to be elected, or appointed in the event of a vacancy.
Whenever a member of a county board of education moves his or her domicile...
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16-9-6
Section 16-9-6 Primary election to nominate superintendent. Whenever any political party
holds a primary election for the nomination of candidates in counties where county superintendents
are elected by a direct vote of the qualified electors and one or more persons qualify as
candidates for nomination by such political party as candidate for county superintendent of
education, there shall be entered on the ballot of such primary election with the names of
such candidates for county superintendent of education the proposition: "For selection
by the county board of education." Such proposition shall appear on the ballot before
the names of the candidates and be arranged so that the elector may express his choice for
such proposition in the same manner as he expresses his choice for a candidate. If more votes
are cast for selection by the county board of education than for any candidate, then the duly
constituted authority of such political party holding such primary election shall...
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