Code of Alabama

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45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when used
in this section shall have the meaning ascribed to them below, unless the context clearly
indicates a different meaning: (1) "Gasoline" means any type of gasoline, naptha,
or other liquid motor fuel, or any device or substitute therefor, commonly used in internal
combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor fuel, gas
oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor. (3) "Kerosene"
means the product known commercially as "kerosene oil." (b) In addition to all other
taxes and licenses, there is hereby levied upon every distributor, refiner, retail dealer,
or storer of gasoline, kerosene, or diesel fuel in Blount County, Alabama, an excise tax of
one cent ($.01) per gallon upon the selling, distributing, storing, or withdrawing from storage
in Blount County for any use, gasoline, kerosene, or diesel fuel as defined by this section;...

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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section, the
following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of the tax
levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections 40-17-140
to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel. (7) LOCAL
SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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45-31-100
Section 45-31-100 Expense allowance. The Geneva County Board of Education is hereby authorized
and empowered, by resolution passed at an open public session, to increase their monthly expense
allowance to an amount not to exceed four hundred dollars ($400) per member per month. (Act
91-374, p. 707, §1.)...
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45-42-70
Section 45-42-70 Expense allowance; salary. (a) The chair and members of the county commission
in Limestone County shall receive an expense allowance of nine hundred dollars ($900) per
month. The expense allowance shall be in addition to all other compensation, expense allowances,
or benefits granted to the chair and members of the county commission. (b) Beginning with
the next term of office, the expense allowance paid to the chair and members of the county
commission as provided in subsection (a) shall be null and void. In lieu thereof, the chair
and members of the county commission shall receive an additional compensation of nine hundred
dollars ($900) per month. The compensation shall be in addition to all compensations, expense
allowances, or benefits received. (c) Upon July 18, 1991, the district 4 county commissioner's
expense allowance shall be retroactively converted to salary. (Act 91-76, p. 516, §§ 1-3)...

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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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45-2-60
Section 45-2-60 Expense allowance; salary. (a) The coroner of Baldwin County shall receive
an additional expense allowance of five hundred dollars ($500) per month which shall be paid
from the county general funds. The expense allowance shall be in addition to any salary and
other expense allowance heretofore provided to such officer. (b)(1) The Coroner of Baldwin
County shall receive an additional expense allowance not to exceed six hundred dollars ($600)
per month, the amount of which shall be determined by the county governing body and paid from
the county general fund. The expense allowance shall be in addition to any salary and other
expense allowance heretofore provided to the coroner, including the expense allowance provided
in subsection (a). (2) Beginning with the expiration of the term of the incumbent coroner,
the salary for the coroner shall be increased by the amount of the then existing expense money
allowable, payable in equal monthly installments from the general fund...
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45-47-100
Section 45-47-100 Expense allowance. The members of the Marion County Board of Education shall
receive an additional expense allowance of two hundred fifty dollars ($250) per month to be
paid from public school funds of the county. The expense allowance provided by this section
shall be in addition to any and all other expense allowances, salary, and compensation provided
for by law. (Acts 1978, 2nd Sp. Sess., No. 108, p. 1825, § 1; Act 81-1126, 3rd Sp. Sess.,
p. 392, § 1.)...
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45-39-71
Section 45-39-71 Expense allowance. Each County Commissioner of Lauderdale County shall receive
a further and additional expense allowance of one hundred fifty dollars ($150) per month which
shall be paid in addition to any and all other expense allowances and compensation provided
by law. (Act 79-352, p. 565, §1.)...
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45-40-240.01
Section 45-40-240.01 Tax assessor - Expense allowance. In Lawrence County, the tax assessor
shall receive an additional expense allowance of three hundred fifty dollars ($350) per month,
payable in equal monthly installments from the county treasury. The additional expense allowance
shall be utilized to defer the costs of the additional duties and responsibilities imposed
upon the tax assessor by Part 3 of this article. (Act 85-979, 2nd Sp. Sess., p. 326, §1.)...

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45-34-70
Section 45-34-70 Expense allowance. In Henry County, each member of the county commission is
hereby authorized to receive an expense allowance of six hundred dollars ($600) per month.
The expense allowance shall be in lieu of any and all other expense allowances heretofore
provided by law and be payable out of the gasoline fund of the county. (Act 81-913, p. 49,
§1; Act 89-259, p. 374, §1.)...
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