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...
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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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32-5A-191.4
Section 32-5A-191.4 Ignition interlock devices. (a) As used in Section 32-5A-191, the term,
"ignition interlock device" means a constant monitoring device that prevents a motor
vehicle from being started at any time without first determining the equivalent blood alcohol
level of the operator through the taking of a breath sample for testing. The system shall
be calibrated so that the motor vehicle may not be started if the blood alcohol level of the
operator, as measured by the test, reaches a blood alcohol concentration level of 0.02. (b)
The ignition interlock device shall be installed, calibrated, and monitored directly by trained
technicians who shall train the offender for whom the device is being installed in the proper
use of the device. The use of a mail in or remote calibration system where the technician
is not in the immediate proximity of the vehicle being calibrated is prohibited. The Department
of Forensic Sciences shall promulgate rules for punishment and appeal for...
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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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40-3-5
Section 40-3-5 Members not to hold other governmental positions. No member of any county board
of equalization shall hold employment or office of profit with the United States, the State
of Alabama, any county or other political subdivision of said state or with any board, department,
or other agency of the United States, of the State of Alabama, of any county or other political
subdivision of said state or with any county school board, or with any municipality while
holding office as a member of said board. (Acts 1939, No. 143, p. 178; Code 1940, T. 51, §91.)...

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45-30-11
Section 45-30-11 Jury Commission; board of registrars; board of equalization. (a) In Franklin
County, in addition to any and all other compensation, salary, and expense allowances provided
for by law, there shall be paid to each member of the jury commission, each member of the
board of registrars, and each member of the board of equalization, an expense allowance in
such an amount as will, together with any amount paid by the state, as salary, compensation,
or expense allowance, make the total paid to such members equal to thirty dollars ($30) per
day. If the amount paid to such member as compensation or expense allowance by the state increases
in the future, then the amount paid by the county under this section shall automatically decrease.
(b) The amount paid under this section shall be paid out of the county general fund and shall
be paid only when the members actually attend meetings. (c) The operation of this section
shall be retroactive to May 18, 1981, and all actions taken and...
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45-39-240
Section 45-39-240 Compensation. Each member of the Board of Equalization of Lauderdale County
shall be paid the sum of thirty-five dollars ($35) per day for the time actually engaged in
the discharge of his or her duties as such member, to be paid by warrants drawn on the county
treasurer on order of the county commission. The cost of such sums, to the extent that they
exceed the amounts authorized under Section 40-3-8, shall be borne equally to the county and
municipality. (Act 79-811, p. 1499, §1.)...
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45-47-240
Section 45-47-240 Per diem payments. Each member of the Board of Equalization of Marion County
shall be paid a total of thirty dollars ($30) per diem for each day's attendance upon the
session of the board. Any portion of this amount not paid by the state shall be paid from
the general fund of the county. (Act 81-189, p. 225, § 1.)...
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45-23-11
Section 45-23-11 Board of equalization; board of registrars; jury commission members. (a) In
Dale County, in addition to any and all other compensation, salary, and expense allowances
provided for by law, there shall be paid to each member of the board of equalization, each
member of the board of registrars, and each member of the jury commission of the county an
expense allowance in such an amount as will, together with any amount paid by the state, as
salary, compensation, or expense allowance, make the total paid to such members equal thirty-five
dollars ($35) per day. If the amount paid to such members as compensation or expense allowance
by the state increases in the future, then the amount paid by the county under this section
shall automatically decrease. (b) The amount paid under this section shall be paid out of
the county general fund and shall be paid only when the members of the board of equalization,
members of the board of registrars, and the members of the jury...
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45-46-110.01
Section 45-46-110.01 Expense allowance for board members and chair. (a) The chair and each
member of the county board of equalization shall be entitled to fifty dollars ($50) per diem
as expense allowance for each day's attendance on meetings of the board and performing the
duties of their office as provided by law. Forty dollars ($40) of such expense allowance shall
be payable as provided by Section 40-3-8, and the remainder shall be payable from the funds
of the State of Alabama allocated for the purpose pursuant to Section 40-3-7. (b) In addition
to the expense allowance provided in subsection (a), the chair and each member of the board
shall be allowed mileage for traveling expenses not to exceed the sum of two hundred dollars
($200) per annum. The traveling expenses shall be paid as provided by Section 40-3-7. (Act
80-346, p. 468, §§ 1, 2.)...
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