45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk; powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1, 1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The annual salary shall be payable in equal biweekly installments from the general funds of the county, as all other county employees are paid. (2) The office of commissioner of licenses shall be established upon the occurrence of a vacancy before October 1, 1991, in either the office of tax assessor or tax collector, then, in that event, the officer remaining after the office of revenue commissioner is established, shall be the license commissioner for the remainder of the unexpired term for which he or she was elected as either tax assessor or as tax collector, as the case may be, and the license commissioner shall be...
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45-29-240
Section 45-29-240 Consolidation of offices and duties. (a) At the expiration of the terms of office, or if a vacancy occurs in either the office of Tax Assessor or the office of Tax Collector of Fayette County before such date, then immediately upon the occurrence of such vacancy there shall be established the office of county revenue commissioner in Fayette County. If such office is established upon the occurrence of a vacancy in either the office of tax assessor or tax collector, then the tax assessor or tax collector, as the case may be, remaining in office shall be the county revenue commissioner for the remainder of the term for which he or she was elected. A revenue commissioner shall be elected at an election called for that purpose and every six years thereafter. He or she shall serve for a term of office of six years. (b) The county revenue commissioner shall do and perform all acts, duties, and functions required by law to be performed either by the tax assessor or by the tax...
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45-10-241
Section 45-10-241 Establishment of office; duties; deputies; bond; compensation. (a) At the expiration of the terms of office, or if a vacancy occurs in either the office of tax assessor or the office of tax collector of Cherokee County before such date, then immediately upon the occurrence of such vacancy there shall be the office of county revenue commissioner in Cherokee County. If such office is established upon the occurrence of a vacancy in either the office of tax assessor or tax collector, then the tax assessor or tax collector, as the case may be, remaining in office shall be the county revenue commissioner for the remainder of the term for which he or she was elected tax assessor or tax collector, as the case may be. A revenue commissioner shall be elected at an election called for the purpose and every six years thereafter. He or she shall serve for a term of office of six years from the first day of the term next succeeding election and until a successor is similarly...
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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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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete set of records, books, and other information sufficient to allow the department to determine the correct amount of value or correct amount of any tax, license, permit, or fee administered by the department, or other records or information as may be necessary for the proper administration of any matters under the jurisdiction of the department. The books, records, and other information shall be open and available for inspection by the department upon request at a reasonable time and location. (2) The department may examine and audit the records, books, or other relevant information maintained by any taxpayer or other person for the purpose of computing and determining the correct amount of value or correct...
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45-49-161
Section 45-49-161 Salary. (a) Effective upon the expiration of the current term of office, the county treasurer of Mobile County shall be paid an annual county salary of thirty-five thousand five hundred dollars ($35,500), payable in equal monthly installments from the county general fund. (b) The salary herein provided shall constitute the total compensation payable by Mobile County to the county treasurer, in lieu of any salary, expense allowance, per diem or other compensation previously provided by Mobile County to the official. (Act 91-459, p. 830, §§ 1, 2.)...
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45-48-230.02
Section 45-48-230.02 Annual salary. (a) Effective the next term of office, the annual salary of the Sheriff of Marshall County shall be ninety thousand dollars ($90,000), which shall be paid in the same manner and at the same time as other county employees. (b) The salary provided for by this section shall be in lieu of any other compensation provided by law. (c) Any cost-of-living raises, merit raises, or any other compensation granted to the sheriff by the county prior to August 1, 2019, are hereby ratified and confirmed, and shall continue to be paid until the end of the current term of office. (Act 2019-335, § 1.)...
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45-11-230.01
Section 45-11-230.01 Salary. Effective beginning the next term of office after March 16, 2018, the Sheriff of Chilton County shall receive an annual salary of seventy-five thousand dollars ($75,000) per year payable in equal monthly installments from the general fund of the county in the same manner as other county employees are paid. The salary provided by this section shall be in lieu of any other salary previously provided by law, but shall be in addition to any other compensation, expense allowance, or expenses otherwise provided by law. (Act 2018-251, §1.)...
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45-20-230
Section 45-20-230 Salary. (a) Commencing with the next term of office in January 1999, the annual salary of the Sheriff of Covington County shall be forty eight thousand dollars ($48,000), which shall be paid in the same manner and at the same time as other county employees. (b) The salary provided in this section shall be in lieu of any other salary provided for by general or local law. (Act 98-620, p. 1367, §§1, 2.)...
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45-37-230
Section 45-37-230 Salary; expense allowance. (a) Effective beginning the next term of office, the annual salary of the Sheriff of Jefferson County shall be one hundred sixty thousand dollars ($160,000). (b) Effective beginning the next term of office, the sheriff shall receive the same cost-of-living increases provided to deputy sheriffs in Jefferson County granted after that date. (Act 2005-186, p. 375, §§1, 2; Act 2015-469, §2.)...
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