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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45-37-40.04
Section 45-37-40.04 License - Application; hearings; appeals; fees. (a) Every applicant for
a barbers license, apprentice barbers license, barber teacher license, scalp specialist license,
or a license to operate a barber shop or barbers college, or other like business, shall apply
therefor in writing on blanks prepared or furnished by the barbers commission. It shall be
accompanied by the recommendation of at least two barbers doing business in the county, not
related to the applicant, certifying that the applicant is of good reputation, is qualified
to practice the profession of barbering, and recommending that a license be granted. The application
shall be accompanied by the application fee hereinafter provided, and a certificate of a reputable
doctor certifying that the applicant has no communicable, contagious, or infectious disease.
Should the application not be approved, one-half the fee filed therewith shall be refunded
to the applicant and one-half thereof shall be retained by...
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45-8-70.01
Section 45-8-70.01 Automobile or travel expense allowance. (a) This section shall apply only
to Calhoun County. (b) Each Commissioner of the Calhoun County Commission and the county commissioner
of licenses shall have the option of electing, as hereinafter provided in subsection (c),
to have an automobile furnished by Calhoun County, for use in carrying out his or her official
duties as a commissioner, and payment for or reimbursement for fuel and oil for and repairs
of the automobile, or in lieu of the automobile and expenses therefor, to have a travel expense
allowance of four hundred dollars ($400) per month. (c)(1) Each incumbent Calhoun County Commissioner
shall inform the Administrator/Treasurer of the Calhoun County Commission in writing within
30 days of this section becoming effective, and the incumbent county commissioner of licenses
by August 31, 2013, whether he or she elects to be furnished an automobile and expenses therefor,
or a travel expense allowance as provided in...
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45-44-82
Section 45-44-82 Expense allowance for assistant district attorney. The assistant district
attorney serving Macon County shall receive an additional expense allowance in the amount
of three hundred fifty dollars ($350) per month to be paid from the county general fund. The
expense allowance shall be in addition to any and all other salary, compensation, and expense
allowances provided for by law. (Act 82-159, p. 191, § 1.)...
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45-27-80
Section 45-27-80 Expense allowance for supernumerary circuit clerks. (a) This section shall
be applicable to supernumerary circuit clerks In Escambia County. (b) Any law to the contrary
notwithstanding, the Supernumerary Circuit Clerk of Escambia County shall receive an annual
expense allowance in an amount which together with any salary from county, municipality, or
state funds shall equal the total annual salary paid to the Supernumerary Tax Collector of
Escambia County. Such annual expense allowance shall be payable from the county general fund
in monthly installments in an amount equalling the difference between the monthly installment
of the total annual salary paid to the county supernumerary tax collector and the monthly
installment of the annual salary paid to the county supernumerary circuit clerk. (Act 83-679,
p. 1068, §§1, 2.)...
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45-11-230
Section 45-11-230 Expense allowance; salary. (a) The sheriff shall receive, in addition to
his or her present compensation, an expense allowance of two thousand four hundred dollars
($2,400.00) per annum which shall be paid each month from the funds of Chilton County, Alabama.
In the event the sheriff is required to use his or her personal automobile in the performance
of his or her duties as Sheriff of Chilton County, Alabama, he or she shall be compensated
in the sum of not less than twenty cents ($.20) per mile for each mile traveled in the performance
of his or her duties. (b)(1) Commencing August 1, 1995, the Sheriff of Chilton County shall
be entitled to an additional expense allowance in the amount of fifteen thousand dollars ($15,000)
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. (2) Beginning with the...
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45-13-240
Section 45-13-240 Expense allowance. In Clarke County, the members of the Board of Equalization
shall be entitled to an expense allowance of thirty dollars ($30) a day for each day's service
as provided by law. Such expense allowance shall be payable in equal monthly payments and
be in addition to any other compensation heretofore provided by law for such members. (Act
80-254, p. 330, §1.)...
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45-22A-60
Section 45-22A-60 Expense allowance for mayor and city council. (a) The City Council of the
City of Hanceville in Cullman County, by resolution of the council, may authorize the mayor
to receive an additional expense allowance in the amount of twenty-one thousand four hundred
dollars ($21,400) per year, which shall be in addition to all other expense allowances, compensation,
or salary provided by law and the use of an automobile. The expense allowance authorized by
this subsection shall be effective on the first day of the month after the adoption of a resolution
by the council and shall be payable in equal monthly payments from the general fund of the
municipality. The mayor shall also receive all the benefits full-time city employees receive
in addition to any compensation and expense allowance provided to the mayor. (b) The City
Council of the City of Hanceville in Cullman County, by resolution of the council, may authorize
each member of the council to receive an additional...
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45-25-80
Section 45-25-80 Expense allowance of circuit court register. The circuit court register of
DeKalb County shall be paid an expense allowance of two thousand dollars ($2,000) per annum
which shall be in addition to any and all other expenses, allowances, salary and other compensation
now provided by law. The allowance shall be paid in equal monthly installments out of the
county general fund. (Act 80-687, p. 1375, §1.)...
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45-32-111
Section 45-32-111 Expense allowance. In Greene County, election officials who work at polling
places are hereby entitled to an additional per diem allowance in such an amount as will,
together with any amount paid by the state, make the total paid to such officials thirty dollars
($30) for each day they work at the polls. If the amount paid to such officials as compensation
or expense allowance by the state increases in the future, then the amount paid by the county
under this section shall automatically decrease in a like amount. The expense allowance provided
for in this section shall be paid from the general fund of the county. (Act 80-524, p. 803,
§1.)...
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