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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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22-32-1
Section 22-32-1 Enactment of Southeast Interstate Low-Level Radioactive Waste Management Compact.
The Southeast Interstate Low-Level Radioactive Waste Management Compact is hereby enacted
into law and entered into by the State of Alabama with any and all states legally joining
therein in accordance with its terms, in the form substantially as follows: SOUTHEAST INTERSTATE
LOW-LEVEL RADIOACTIVE WASTE MANAGEMENT COMPACT Article I. Policy and Purpose There is hereby
created the Southeast Interstate Low-Level Radioactive Waste Management Compact. The party
states recognize and declare that each state is responsible for providing for the availability
of capacity either within or outside the state for the disposal of low-level radioactive waste
generated within its borders, except for waste generated as a result of defense activities
of the federal government or federal research and development activities. They also recognize
that the management of low-level radioactive waste is handled most...
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45-37-123.01
Section 45-37-123.01 Definitions. For the purposes of this part, the following terms shall
have the following meanings: (1) ACT. The act adding this part, to be called the General Retirement
System for Employees of Jefferson County Act. (2) ACTIVE MEMBER. An individual who currently
is employed by the county or other entities set forth in subdivision (20) and is making employee
contributions to the system. (3) ACTUARIAL EQUIVALENT. Effective July 30, 1984, or such other
dates as set forth in Exhibit A, which is maintained in the office of the pension board, a
form of benefit differing in time, period, or manner of payment from a specific benefit provided
under the plan but having the same value when computed using the mortality tables, the interest
rate, and any other assumptions last adopted by the pension board, which assumptions shall
clearly preclude any discretion in the determination of the amount of a member's benefit.
(4) ACTUARIAL GAIN. As defined in Section...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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22-21-105
Section 22-21-105 Special county tax - Validation of elections - Elections under Amendment
72 of Constitution. Every election heretofore held in any county in this state submitting
to the qualified electors of such county the question of the levy of a special tax for public
hospital purposes pursuant to the provisions of Amendment 72 to the Constitution of Alabama
at which a majority of the votes cast were in favor of the levy of the said tax, but which
was irregular because of failure to comply with the procedural requirements prescribed by
general or local election laws applicable thereto or in the call thereof by the county commission
of such county, including, but without limiting the generality of the foregoing, any requirements
concerning the time and manner of giving notice thereof, canvassing and recording the results
thereof or the appointment of election officials therefor, shall be, and every such election
hereby is, validated and given effect in like manner as if all such...
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45-32-247
Section 45-32-247 Levy of tax. (a)(1) The Greene County Commission is hereby authorized to
impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise
consumes tobacco or certain tobacco products in Greene County a county privilege, license,
or excise tax up to the following amounts: a. Five cents ($0.05) for each package of cigarettes,
made of tobacco or any substitute therefor. b. Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. c. Five cents ($0.05) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed,
and other kinds and forms of tobacco which is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. d. Five cents ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in...
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45-6-242.40
Section 45-6-242.40 Collection of special county taxes. Any special county privilege license
tax or taxes authorized in Bullock County under the provisions of Amendment No. 128 to the
Constitution of Alabama of 1901, shall be collected by the State Revenue Department. The State
Revenue Department is authorized to charge Bullock County for collecting the tax its actual
costs, not to exceed five percent of the amount collected and the tax shall be collected in
the same manner as other local taxes are collected by the State Revenue Department. (Act 81-1027,
2nd Sp. Sess., p. 215, §1.)...
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22-21-103
Section 22-21-103 Special county tax - Validation of elections - Generally. All elections which
have heretofore been held in any county pursuant to the provisions of any amendment to the
constitution for the purpose of authorizing a special county tax for public hospital purposes
which said elections resulted in a majority of the votes cast being in favor of the said tax
and which said elections were irregular by reason of failure prior to the actual holding of
the elections to give notice thereof in a newspaper or by reason of any other irregularity
are hereby ratified and confirmed and given effect in all respects as if all provisions of
law relating to such elections had been duly and legally complied with, and the said tax may
be levied and collected accordingly; provided, that the provisions of this section shall not
apply to elections which have been in express terms held and declared illegal by any county
commission of a county prior to September 19, 1949. (Acts 1949, No. 640,...
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40-1-37
Section 40-1-37 Ratification of certain municipal or county elections as to levy of special
taxes. Every election heretofore held in any municipality or in any county on the question
of the levy of a special tax for any purpose under the Constitution of Alabama, including
any amendment thereto, at which election a majority of the votes cast were in favor of the
levy of the said tax but which election was irregular by reason of failure prior to the holding
of the election to give notice thereof in a newspaper or by posting in the manner or for the
time required by any statute applicable to the election, or because of the failure to comply
with any other statutory requirement applicable to the election, or because of any other irregularity
with respect to the holding of the election or canvassing and recording the results thereof,
shall be and every such election is hereby ratified and confirmed and given effect in all
respects as if all provisions of law relating to such election had...
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45-26-243
Section 45-26-243 Additional tax for education purposes. (a) Pursuant to subsection (f) of
Amendment No. 373 to the Constitution of Alabama of 1901, the Elmore County Commission may
levy, in addition to any other tax, an ad valorem tax in the amount of 6 mills on each dollar
of taxable property in the county effective October 1, 1996, and an additional ad valorem
tax in the amount of 3 mills on each dollar of taxable property in the county effective October
1, 1998, for a total increase in ad valorem tax in the amount of 9 mills. The revenue from
the additional tax shall be paid to the county board of education to be used for general education
purposes. (b) The increase in the rate of the tax as provided by this section is subject to
the approval of a majority of the qualified electors of the county who vote on the proposed
increase at a special election held for that purpose on September 3, 1996. (Act 96-624, p.
994, §§1, 2.)...
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