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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45-49-120.04
Section 45-49-120.04 Supervisory committee. (a) There is hereby established the Supervisory
Committee of the Mobile County Personnel Board. The supervisory committee hereby created shall
succeed to and exercise all the rights, powers, and authority, and shall perform all the duties
and functions now vested in and required of the Citizen's Supervisory Committee created by
Act 470, 1939 Regular Session (Acts 1939, p. 298) and the Supervisory Committee of the Mobile
County Personnel Board created by Act 167, 1955 Regular Session (Acts 1955, p. 431). (b) The
Supervisory Committee of the Mobile County Personnel Board shall be composed of the following:
(1) The persons holding each of the following elective offices in Mobile County, Alabama,
namely, the presiding judge of the circuit court, the judge of probate, the revenue commissioner,
the presiding judge of the District Court of Mobile County, the county license commissioner,
the Chair of the Mobile County Commission, the Sheriff of...
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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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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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45-17-110.01
Section 45-17-110.01 Additional compensation of election officials. In Colbert County, each
election official shall be entitled to receive additional compensation in an amount not to
exceed twenty-five dollars ($25) per day, which shall be payable out of the county general
fund. Such amount shall be in addition in any amount received pursuant to Section 17-8-12,
and shall be paid as a supplement for each election official for each day's service at elections
in the county. The amount of the additional compensation shall be determined by resolution
of the county commission. (Act 2000-648, p. 1297, §1.)...
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45-41-111
Section 45-41-111 Compensation. (a)(1) In Lee County, all chief election inspectors who work
at polling places are entitled to an additional per diem allowance in an amount, together
with any other allowances, which shall total one hundred dollars ($100) per day, plus fifteen
dollars ($15) per day for actual attendance at the school of instructions held prior to each
election. (2) In Lee County, all other election officials who work at polling places are entitled
to an additional per diem allowance in an amount, together with any other allowances, which
shall total seventy-five dollars ($75) per day, plus fifteen dollars ($15) per day for actual
attendance at the school of instructions held prior to each election. (3) The compensation
provided for in this section shall be paid from the general fund of the county. (b) Any actions
taken by the Lee County Commission in the appropriation and expenditure of county funds in
the payment of additional compensation or allowances to chief...
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45-20-111
Section 45-20-111 Compensation - Poll workers. In Covington County, an election official who
works at polling places shall receive an additional expense allowance in an amount as will,
together with any amount paid by the state pursuant to Section 17-6-13, make the total amount
paid to each returning officer and each clerk ninety dollars ($90) for each day the returning
officer and clerk work at the polls during any election. Notwithstanding the foregoing, the
county commission, from time to time and upon unanimous adoption of a resolution, may increase
the amount of the expense allowance provided for in this section. (Act 2005-98, p. 150, §1.)...

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45-28-110.03
Section 45-28-110.03 Compensation of election officials. In Etowah County, an election official
who works at polling places shall receive an additional expense allowance in an amount as
will, together with any amount paid by the state pursuant to Section 17-8-12, make the total
amount paid to each inspector one hundred dollars ($100) for each day the inspector works
at the polls; and make the total amount paid to each clerk seventy-five dollars ($75) for
each day the clerk works at the polls. The additional expense allowance provided for in this
section shall be paid from the county general fund. (Act 2000-586, p. 1071, §1.)...
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45-21-111
Section 45-21-111 Compensation. (a) In Crenshaw County, in addition to any and all other compensation,
salary, and expense allowances provided for by law, there shall be paid to each election official
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 to twenty-five dollars ($25) per day, and the returning officer, in addition thereto,
ten cents ($0.10) a mile going to the courthouse and returning to the place of holding the
election. If the amount paid to such officials 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 the provisions of this section shall be
paid out of the county general fund and shall be paid only when the election officials actually
attend meetings. (Act 81-282, p. 364, §§1, 2.)...
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45-49-111.02
Section 45-49-111.02 Appointment of clerks as election officers; compensation. In Mobile County,
the appointing board may appoint clerks as election officers, not to include inspectors and
chief clerks, to work on a split shift schedule at any election so that the clerks work for
one-half of the time of the election, consisting of not less than six consecutive hours. The
election officers shall be entitled to receive one-half of the per day compensation provided
for clerks by general and local law in the county paid from the same source of funding based
on one-half of a day's compensation. Each clerk appointed pursuant to this section to work
a split shift shall be considered as one-half of an election official for the purpose of determining
the total number of precinct election officials appointed in a county for the purpose of subsection
(a) of Section 17-8-1. (Act 2009-346, p. 669, § 1.)...
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