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40-23-197
Section 40-23-197 Disposition of funds. (a) The proceeds of simplified sellers use tax paid
pursuant to this part shall be appropriated to the department, which shall retain the amount
necessary to fund the administrative costs of implementing and operating the program and to
cover the amounts paid for refunds authorized in Section 40-23-196. The balance of the amounts
collected shall be distributed as follows: (1) Fifty percent to the State Treasury and allocated
75 percent to the General Fund and 25 percent to the Education Trust Fund. (2) Twenty-five
percent to each county in the state on a prorated basis according to population as determined
in the most recent federal census prior to the distribution. (3) Twenty-five percent of funds
to be distributed to each municipality in the state on a prorated basis according to population
as determined in the most recent federal census prior to the distribution. (b) Effective for
tax periods beginning on or after January 1, 2019, the net...
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40-3-7
Section 40-3-7 Term of service and schedule of compensation of members. The annual term of
service and compensation of members of the several county boards of equalization shall be
on a basis of total assessed value of all taxable property, using the year 1955 as the basis,
to be determined as follows: (1) In those counties in which the total assessed value of all
taxable property exceeds $600,000,000 according to the tax assessor's abstract of assessments
for the year, except in a county subject to subdivision (2), the members of the county boards
of equalization shall serve on a full-time basis, and each associate member shall be paid
at the rate of $19,425 per annum, and the chair shall be paid at the rate of $21,090 per annum,
payable in monthly installments. (2)a. This subdivision shall apply to any county of this
state which has a population of 600,000 or more according to the last or any subsequent federal
census and in which the total assessed value of all taxable property...
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45-37A-51.100
Section 45-37A-51.100 Derivation and application. This subpart is derived in part from one
or more provisions of Act 24 of the extra session of the Legislature of 1936-1937, approved
January 26, 1937 (Acts 1936-37, p. 20); Act 512 of the Regular Session of the Legislature
of 1939, approved September 21, 1939 (Acts 1939, p. 795); subdivision 10 of Article 16 of
Chapter 4 of Title 62 of the 1949 Code of Alabama (Title 62, p. 322); Act 334 of the Regular
Session of the Legislature of 1945, approved July 6, 1945 (Loc. Acts 1945, p. 144); Act 237
of the Regular Session of the Legislature of 1947, approved August 4, 1947 (Loc. Acts 1947,
p. 144); Act 470 of the Regular Session of the Legislature of 1949, approved August 25, 1949;
Act 1272, 1973 Regular Session (Acts 1973, p. 2124); Act 791, 1975 Regular Session (Acts 1975,
p. 1585); Act 94-567, 1994 Regular Session (Acts 1994, p. 1039); Act 96-635, 1996 Regular
Session (Acts 1996, p. 1008); Act 99-307, 1999 Regular Session (Acts 1999, p....
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40-3-8
Section 40-3-8 Proration of compensation payments; employment of staff; inventory of property
authorized; authority to contribute to cost of inventory; offices, supplies, etc., in certain
counties. (a) In every county except a county subject to subsection (b) of this section, the
compensation of the members of any board of equalization and adjustments, as provided in Section
40-3-7, shall be paid 22 1/2 percent by the state, 38 3/4 percent by the county and 38 3/4
percent by the largest municipality in the county. (b) This subsection shall apply to any
county of the state having a population of 600,000 or more according to the last or any subsequent
federal census. In each county subject to this subsection, the compensation of the members
of any board of equalization and adjustments, as provided in Section 40-3-7, shall be paid
22 1/2 percent by the state, 38 3/4 percent by the county and 38 3/4 percent by the largest
municipality in the county. (c) The compensation of the members of...
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40-12-89
Section 40-12-89 Credit agencies. (a) Each person, firm, or corporation inquiring into and
reporting on the credit and standing of persons, firms, or corporations in this state shall
pay the following license tax: (1) In each county where the population exceeds 300,000, a
state license tax of $200 for each place of business and a county license tax of $50; (2)
In each county where the population exceeds 200,000, but is not more than 300,000, a state
license tax of $150 for each place of business and a county license tax of $50; (3) In each
county where the population exceeds 100,000, but is not more than 200,000, a state license
tax of $100 for each place of business and a county license tax of $25; (4) In each county
where the population exceeds 50,000, but is not more than 100,000, a state license tax of
$50 for each place of business and a county license tax of $25; and (5) In all other counties,
$25 to the state for each place of business and $12.50 to the county. (b) This section...
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40-6A-2
Section 40-6A-2 Salary and fees of officials charged with assessing and collecting ad valorem
taxes. On and after May 3, 1990, and upon approval by the county governing body of a resolution
of authorization, the tax assessors, tax collectors, revenue commissioners, license commissioners,
or other officials whose primary duty is assessing and/or collecting ad valorem taxes in the
various counties of this state, shall be compensated by an annual salary, each of such officials
to receive as a minimum, except as hereinafter provided, an annual salary in the amount specified
by the following schedule: IN COUNTIES HAVING A POPULATION OF: ANNUAL SALARY 25,000 or less
$32,500.00 25,001 to 75,000 37,500.00 75,001 to 119,000 40,000.00 More than 119,000 42,500.00
Provided, however, that in all counties wherein an elected assistant tax assessor or assistant
tax collector has been or may hereafter be established by law to function separate and apart
from the office of tax assessor or tax collector...
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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following terms have the
meanings here given them: (1) COUNTY. Any county now or hereafter subject to this subpart.
(2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like
body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director of the county
department of revenue, the license commissioner, or judge of probate of the county, or any
other public officer performing like duties in the county. (4) SECTION 3 AS AMENDED IN 1979.
Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL UNBROKEN PACKAGE POLICY. The
state policy in effect when the original Section 3 of Act 388 of the 1965 Regular Session
was approved in August 1965, prohibiting licensees from selling or keeping for sale liquor
or wine except in an original unbroken package. (6) THE 1979 AMENDMENT. The act the Legislature
of Alabama adopted during its Regular Session of 1979 amending the original...
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12-5A-5
Section 12-5A-5 Employees included in state court system personnel system; salary subsidies.
(a) On the effective date of this chapter, any juvenile probation officer serving the juvenile
court and any clerical employee or professional staff member who supports the juvenile probation
officers shall become the base group of employees to be transitioned to be employees of the
State of Alabama and be included in the state court system personnel system. The foregoing
provision shall have no application or effect as to any position that is established and filled
after passage of this chapter, unless prior written approval for the additional position is
provided by the Administrative Director of Courts, nor shall it apply to any position or employee
whose primary responsibility involves support to a juvenile detention or shelter care facility.
Any controversy regarding the composition of that class of persons or positions qualifying
as court personnel under this chapter shall be determined...
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40-12-269
Section 40-12-269 Remittance of moneys and certification of lists of motor vehicles by probate
judge. (a) On or before the twentieth day of each month, the probate judge must disburse all
money received by him during the then preceding month in respect of motor vehicle licenses
and registration fees as follows: (1) The probate judge shall retain, as compensation for
collecting all such money, two and one-half percent of all moneys so collected, except that
portion of the said moneys that constitutes additional amounts paid under the schedule of
additional amounts set forth in subsection (b) of Section 40-12-248; but no such compensation
shall be allowed with respect to any money not remitted pursuant to subdivisions (2) and (3)
of this subsection at the time when such remittances are provided in this section to be made;
(2) There shall be remitted to the State Treasurer five percent of all moneys so collected
except that portion of the said moneys that constitutes additional amounts...
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40-4-2
Section 40-4-2 Amount and payment of commissions. The tax assessor shall be entitled to receive
from the tax collector, out of the first money collected by him, giving duplicate receipts
therefor, one of which receipts shall be forwarded to the Comptroller by the tax collector,
the following commissions: In counties where the collections, not including taxes on real
estate bid in by the state at tax sales and taxes which would be due on property except for
the provisions of the law exempting homesteads from state taxes, do not exceed $12,000, the
rate shall be 10 percent on the first $5,000, five percent on the next $4,000 and four percent
on the remainder. The commission herein provided for is to be calculated on collections for
real property and personal property, except motor vehicles, for the general fund of the state
and county. In counties where collections, not including taxes on property bid in by the state
at tax sales and taxes which would be due on property except for the...
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