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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45-3-81
Section 45-3-81 Expense allowances. The circuit judge serving Barbour County shall receive
a three hundred dollar ($300) per month expense allowance. The district attorney serving Barbour
County shall receive a three hundred dollar ($300) per month expense allowance. The district
judge of Barbour County shall receive a two hundred and fifty dollar ($250) per month expense
allowance. The circuit clerk of Barbour County shall receive a two hundred dollar ($200) per
month expense allowance. The expense allowance paid to each official shall be in addition
to all other expense allowance, supplements, compensation, salary or other emoluments paid
to the officers. The expense allowance paid to each official shall be for in-county travel
and travel related expenses. The expense allowance shall be paid from the Barbour County General
Fund and shall be funded from revenues derived from certain costs levied pursuant to any Barbour
County local law enacted during 1988. (Act 88-736, p. 139, §1.)...
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45-6-71
Section 45-6-71 Expense allowances. (a) Beginning October 1, 2001, the following Bullock County
officials shall be entitled to expense allowances in the amounts indicated: (1) The Chair
of the Bullock County Commission, twenty-two thousand five hundred dollars ($22,500) per annum.
(2) Each of the four members of the Bullock County Commission, twelve thousand dollars ($12,000)
per annum. (3) The Bullock County Revenue Commissioner, ten thousand dollars ($10,000) per
annum. (b) The expense allowances provided for in subsection (a) shall be payable in equal
monthly installments from the general fund of the county. (c) The expense allowances provided
for in subsection (a) shall be included in the base salary of the officials at the beginning
of the next term of office and the expense allowances shall be void. (Act 2001-424, p. 540,
§§2, 3; Act 2001-453, p. 594, §§2, 3.)...
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45-40-111
Section 45-40-111 Expense allowances. (a) In Lawrence County, the Lawrence County Commission
may pay election officials who work at polling places an additional per diem allowance that
together with the amount of compensation paid by the state equals up to sixty-five dollars
($65) for each day they work at the polls. The Lawrence County Commission may pay the returning
officers an additional per diem allowance that together with the amount of compensation paid
by the state equals up to seventy-five dollars ($75) for each day they work at the polls.
(b) In addition, the Lawrence County Commission may pay the officials and officers a mileage
allowance up to the same rate as the mileage allowance allowed state employees. (c) The expense
allowances provided for in this section shall be paid from the general fund of the county.
(Act 97-863, 1st Sp. Sess., p. 203, §1.)...
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45-2-60
Section 45-2-60 Expense allowance; salary. (a) The coroner of Baldwin County shall receive
an additional expense allowance of five hundred dollars ($500) per month which shall be paid
from the county general funds. The expense allowance shall be in addition to any salary and
other expense allowance heretofore provided to such officer. (b)(1) The Coroner of Baldwin
County shall receive an additional expense allowance not to exceed six hundred dollars ($600)
per month, the amount of which shall be determined by the county governing body and paid from
the county general fund. The expense allowance shall be in addition to any salary and other
expense allowance heretofore provided to the coroner, including the expense allowance provided
in subsection (a). (2) Beginning with the expiration of the term of the incumbent coroner,
the salary for the coroner shall be increased by the amount of the then existing expense money
allowable, payable in equal monthly installments from the general fund...
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45-37-240
Section 45-37-240 Tax assessors. (a)(1) Commencing immediately following November 29, 1999,
the Tax Assessor of Jefferson 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. (2) Beginning
with the expiration of the term of the incumbent tax assessor, the annual salary for the Tax
Assessor of Jefferson County shall be seventy-three thousand eight hundred dollars ($73,800)
per annum, payable in equal monthly installments from the general fund of the county and at
that time, subdivision (1) shall become null and void. (b)(1) Commencing immediately following
November 29, 1999, the elected Assistant Tax Assessor, Bessemer Division, of Jefferson County
shall be entitled to an additional expense allowance in the amount...
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45-45-100.01
Section 45-45-100.01 Expense allowances. (a) Each member of the Madison County Board of Education
shall hereafter receive from public school funds of the county, an expense allowance of three
hundred dollars ($300) per month, which shall be in lieu of any expense allowances heretofore
provided by law for such board members. (b) In the discretion of such board of education,
each member thereof may also receive reimbursement for any actual expenses incurred when traveling
outside the county on business of the board. (Act 88-650, p. 1037, §§ 1, 2.)...
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45-6-60
Section 45-6-60 Expense allowance. The Coroner of Bullock County shall receive an expense allowance
of six hundred dollars ($600) per month and seven dollars fifty cents ($7.50) per case payable
out of the county general fund. The expense allowance shall be in lieu of any prior expense
allowance received by the coroner and shall be in addition to all other compensation presently
received. (Act 79-589, p. 1048; §1; Act 95-455, p. 956, §1.)...
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45-3-84.40
Section 45-3-84.40 Salary. (a) Commencing with the next term of office, in lieu of any other
fees, compensation, or expense allowances, the Judge of Probate of Barbour County shall receive
the salary determined by the Barbour County Commission, but in no event in an amount not less
than the minimum salary provided by general law for judges of probate. The salary shall be
paid in equal monthly installments in the same manner as county employees are paid. (b) Commencing
October 1, 1997, after ratification of the proposed constitutional amendment relating to Barbour
County and the compensation of the judge or probate in the current session of the Legislature,
the judge or probate shall receive a salary in the amount equal to the payment of all fees,
expenses, and compensation currently paid to the Judge of Probate of Barbour County, not to
exceed seventy-five thousand dollars ($75,000) per year. The annual salary shall be paid in
equal monthly installments in the same manner as county...
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45-33-60
Section 45-33-60 Expense allowance. In Hale County, the county coroner is hereby authorized
to receive an expense allowance of two hundred dollars ($200) per month and a mileage allowance
equal to the amount of mileage allowance paid state employees. The expense and mileage allowances
shall be in lieu of other compensation, expense, and mileage allowances or benefits granted
to the coroner and shall be payable from the county general fund. (Act 91-501, p. 891, §1.)...

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