40-14-41
Section 40-14-41 (Not Effective After December 31, 1999) Levy on foreign corporations. (a)
Amount of levy. Every corporation organized under the laws of any other state, nation, or
territory and doing business in this state, except strictly benevolent, educational, or religious
corporations, shall pay annually to the state an annual franchise tax of three dollars ($3)
on each one thousand dollars ($1,000) of the actual amount of its capital employed in this
state. Corporations which have qualified to do business in this state shall for the purpose
of this title prima facie be held to be doing business in Alabama. However, in no event shall
the amount paid by any corporation for annual franchise tax be less than the sum of twenty-five
dollars ($25). (b) Definition of capital. The total capital of such foreign corporation, herein
referred to as the "taxpayer," shall equal the aggregate net amount of the following
items determined in accordance with generally accepted accounting...
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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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45-25-11
Section 45-25-11 Compensation of revenue commissioner, judge of probate, and license official.
(a) All compensation and expense allowance increases provided in this section shall be subject
to the approval of the DeKalb County Commission. (b)(I) Beginning January 1, 1999, the Revenue
Commissioner of DeKalb County shall receive an additional expense allowance of five thousand
dollars ($5,000) per annum, which shall be in addition to all other compensation, expense
allowances, or salary provided by law. The expense allowance shall be payable in equal monthly
installments from the general fund of the county. (2) Beginning January 1, 2000, the Revenue
Commissioner of DeKalb County shall receive an additional expense allowance of five thousand
dollars ($5,000) per annum, which expense allowance shall be in addition to all other compensation,
expense allowance, or salary provided by law. This expense allowance shall be payable in equal
monthly installments from the general fund of the...
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45-27-71.01
Section 45-27-71.01 Annual expense allowance; salaries. (a) In Escambia County, the chair and
members of the county commission are each hereby entitled to an expense allowance of two thousand
dollars ($2,000) per year. The expense allowance shall be in addition to any and all other
salary, compensation, or expense allowance heretofore provided by law and shall be payable
from the general fund of the county. (b) In addition to the expense allowance provided for
in subsection (a), effective at the beginning of their next term of office, the chair of the
county commission is hereby entitled to receive a salary of sixteen thousand dollars ($16,000)
per year and the members of the county commission shall each be entitled to receive salaries
of ten thousand dollars ($10,000) per year. The salaries provided for in this section shall
be payable from the general fund of the county. (Act 80-715, p. 1448, §§1,2.)...
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45-5-230
Section 45-5-230 Expense allowance; salary. (a) Commencing July 1, 2000, the Sheriff of Blount
County shall be entitled to an additional expense allowance in the amount of twelve thousand
dollars ($12,000) per annum, which shall be in addition to all other expense allowances, compensation,
or salary provided by law. This expense allowance shall be payable in equal monthly installments
from the general fund of the county. (b) Beginning with the expiration of the term of the
incumbent sheriff, the annual salary for the Sheriff of Blount County shall be fifty thousand
dollars ($50,000) per annum, payable in equal monthly installments from the general fund of
the county and at that time, subsection (a) shall become null and void. (c) The expense allowance
and salary provided in this section shall be inoperative if the sheriff receives an additional
expense allowance or salary increase pursuant to general law during the current term of office
or effective upon the beginning of the next term...
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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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45-27-71.02
Section 45-27-71.02 Monthly expense allowance; additional compensation. (a) On July 1, 1991,
the chair and associate commissioners of the County Commission of Escambia County shall be
entitled to receive a monthly expense allowance in the amount of three hundred dollars ($300)
to be paid from the county general fund. The expense allowance shall be in addition to all
other compensation, expense allowances, or benefits granted to the chair and associate commissioners.
(b) Beginning after the next election, the expense allowance paid to the chair and associate
commissioners as provided in sup section (a), shall be null and void. In lieu thereof the
chair and associate commissioners shall receive an additional monthly compensation of three
hundred dollars ($300). The compensation shall be in addition to all other compensation expense
allowances or benefits received. (Act 91-177, p. 236, §§1, 2.)...
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45-35-60
Section 45-35-60 Salary and expense allowance. (a) Beginning on June 1, 2007, the Coroner of
Houston County shall receive an additional monthly expense allowance from the Houston County
Commission in the amount of five hundred dollars ($500) per month. Deductions from the expense
allowance provided in this section shall be made the same as if the expense allowance were
salary as provided in Chapter 2A, Title 11. (b) Effective with the next term of office, the
annual salary of the Coroner of Houston County shall be eighteen thousand dollars ($18,000)
and the expense allowance provided in subsection (a) shall be repealed. The salary provided
by this section shall be in lieu of any salary or expense allowance provided by law prior
to the commencement of the next term of office. (Act 2007-214, p. 271, §3.)...
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45-26-242.01
Section 45-26-242.01 Expense allowance and salary of revenue commissioner; salary increases.
(a) Effective on July 1, 2020, the revenue commissioner shall receive an annual expense allowance
of sixteen thousand dollars ($16,000) per year payable in equal monthly installments from
the general fund of the county until September 30, 2021. The expense allowance shall be in
addition to all other compensation and benefits granted the revenue commissioner and may be
treated as compensation for retirement purposes. Effective October 1, 2021, the expense allowance
provided by this subsection shall be repealed. (b) Effective on October 1, 2021, the revenue
commissioner shall receive a base annual salary of ninety-five thousand dollars ($95,000)
per year payable in equal monthly installments as provided by law, plus any additional compensation
provided by general law pursuant to subdivision (3) of Section 11-2A-3. The salary provided
by this subsection shall supersede any salary, expense...
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45-1-230.01
Section 45-1-230.01 Additional expense allowance; salary increases. (a) The Sheriff of Autauga
County shall receive an annual expense allowance of twelve thousand dollars ($12,000), payable
in equal biweekly installments from the general fund of the county. This expense allowance
shall be in addition to all other compensation or benefits granted to the sheriff and may
be treated as compensation for retirement purposes. (b) Effective beginning the next term
of office, the annual salary of the Sheriff of Autauga County shall be increased by twelve
thousand dollars ($12,000) and the expense allowance provided for in subsection (a) shall
be null and void. (c) In addition, notwithstanding any other provision of law, the sheriff
shall continue to receive any uniform cost-of-living or other salary increases granted by
the county commission to other elected officials in the county. (Act 2016-73, §4.)...
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