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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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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11-44B-8
Section 11-44B-8 Temporary and permanent vacancies in office of mayor; vacancy on city council.
(a) Temporary Vacancy in the Office of Mayor. The council shall elect from its members, a
president pro tempore of the council. In the case of the temporary absence of the mayor or
his inability to serve temporarily on account of sickness or any other good reason, the president
pro tempore of the council shall act as mayor pro tempore with the power and authority of
the mayor during such time. Provided; however, the president pro tempore while acting as mayor
pro tempore shall not exercise the mayor's right to vote nor the right of approval or veto
of ordinances or resolutions, nor receive the rate of compensation or allowance of the mayor.
In the event of a failure or refusal of the president pro tempore of the council to act, the
council may appoint one of its members to act as mayor pro tempore with like effect, which
appointment shall be entered in the minutes of the council. While...
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11-43A-75
Section 11-43A-75 Mayor and council members to continue in office until expiration of terms.
The mayor and council members, and all officers of the council, who are holding office on
the date of the preclearance by the United States Department of Justice of the ordinance referenced
in Section 11-43A-70 shall continue in office until the expiration of their current terms,
but they shall be subject to and governed by the council-manager form of government under
this article unless the effective date of such form of government is deferred under Section
11-43A-71(ii) hereinabove, in which event they shall be subject to and governed by the previously
existing form of government until the expiration of said terms. (Acts 1991, No. 91-545, p.
973, §6.)...
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45-37A-52.06
Section 45-37A-52.06 Election of first council and first mayor; terms of office. Immediately
upon the adoption of such form of government, the judge of probate of the county with whom
the petition was filed shall call an election to be held under and to be governed by this
part not less than 90 days nor more than 120 days after the date of such call, the expense
thereof to be paid by such city, for the election at large of nine council members and a mayor
by the qualified voters of such city. The nine candidates for the council receiving a majority
of the votes cast in the election shall be elected to the council; and in the event that nine
candidates should fail to receive such a majority, then and in that event those candidates
for the council receiving a majority shall be elected, and another election shall be held
upon the same day of the week four weeks thereafter to be called and held in the same mode
and manner and under the same rules and regulations. In the second election...
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11-44A-3
Section 11-44A-3 Mayor-council - Assumption of office; duties, etc., of commission terminated.
On noon of the seventh day following the canvass of the election results, the newly elected
mayor and council members shall assume office and the terms, powers, duties, responsibilities,
and emoluments of office of the commissioners shall end. (Acts 1984, No. 84-397, p. 922, §3.)...

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11-43-87
Section 11-43-87 Filling of vacancies for mayor, president of council, etc., in Class 3 municipalities.
(a) Unless otherwise provided by local law, in the event of the absence or disability of the
mayor of all Class 3 municipalities, the president of the council, or the president pro tempore
of the council in case of absence or disability of the president of the council, shall act
as mayor pro tempore with the power and authority of the mayor during such time. In the event
of a failure or refusal of the president of the council or the president pro tempore of the
council to act, the council may appoint one of its members to act as mayor pro tempore with
like effect, which appointment shall be entered in the minutes of the council. (b) Unless
otherwise provided by local law, vacancies in the offices of mayor, president, and president
pro tempore of the council, and vacancies in the council, of Class 3 municipalities shall
be filled as herein provided. (1) In the event of a vacancy from...
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11-44B-3
Section 11-44B-3 Mayor and council - Assumption of office; duties, etc., of commissioners terminated.
The newly elected mayor and council members elected as herein provided shall assume the duties
of their respective offices at noon on the first Monday in October following their election,
and the terms, powers, duties, responsibilities, and emoluments of office of the commissioners
shall end. (Acts 1985, 1st Ex. Sess., No. 85-107, p. 141, §3.)...
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11-43B-12
Section 11-43B-12 Vacancies in offices of mayor, president of council, and councilman. In the
event of a vacancy, from any cause, in the office of mayor, the council shall appoint a person
to succeed to the office of mayor for the unexpired term. In the event of a vacancy in the
office of the president of the council, the office shall be filled from the membership of
the council. In the event of a vacancy, from any cause, in the office of councilman, the council
shall appoint a person from the district in which such vacancy occurs to succeed to the office
of councilman for the unexpired term. (Acts 1985, 2nd Ex. Sess., No. 85-926, p. 213, §12.)...

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11-43C-6
Section 11-43C-6 Election of mayor and council members; time of taking office; election expenses.
An election shall be held in 1988 at the regularly scheduled municipal election and the officials
elected shall take office upon the expiration of the present official's term of office. Five
council members to be elected by districts and a mayor to be elected at-large shall be elected
and the expense thereof shall be paid by the municipality. (Acts 1987, No. 87-102, p. 116,
§6.)...
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