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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45-36-110
Section 45-36-110 Compensation for election officials. (a) The Jackson County Commission may
provide compensation to election officials in addition to that now provided by law, in an
amount not exceeding ten dollars ($10) per day. (b) This additional compensation shall be
appropriated from the county general fund. (Act 81-175, p. 201, §§1, 2; Act 81-638, p. 1056,
§§1, 2.)...
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17-11-14
Section 17-11-14 Compensation of absentee election manager. The county commission shall determine
the amount of compensation to be paid to the absentee election manager or other absentee election
manager for the performance of his or her duties with respect to absentee ballots for which
his or her services are required during the 55-day period prior to the election, the day of
the election, and the seven-day period following the election during which ballots under the
Uniformed and Overseas Citizens Absentee Voting Act may be returned, but such compensation
shall be at least fifty dollars ($50) per day or the same pay as an inspector as authorized
under Section 17-8-12, and the total number of days worked may not exceed 46 days. In all
counties in which the compensation of absentee election managers is prescribed by local law
or general law of local application at an amount in excess of the amount prescribed, the compensation
of the absentee election manager shall not be increased or...
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45-39-111
Section 45-39-111 Compensation. In Lauderdale County, an election officer who works at polling
places shall receive an additional expense allowance in an amount which, together with any
amount paid by the state pursuant to Section 17-6-13, will make the total amount paid to each
clerk one hundred dollars ($100) per day and the total amount paid to each returning officer
or chief inspector one hundred twenty-five dollars ($125) per day for each day the election
officer works at the polls during an election. Notwithstanding the foregoing, the county commission,
from time to time and upon adoption of a resolution, may increase or decrease the amount of
the expense allowance provided in this section. (Act 2006-253, p. 460, §1.)...
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45-21-111
Section 45-21-111 Compensation. (a) In Crenshaw County, in addition to any and all other compensation,
salary, and expense allowances provided for by law, there shall be paid to each election official
of the county an expense allowance in such an amount as will, together with any amount paid
by the state, as salary, compensation, or expense allowance, make the total paid to such members
equal to twenty-five dollars ($25) per day, and the returning officer, in addition thereto,
ten cents ($0.10) a mile going to the courthouse and returning to the place of holding the
election. 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. (b) The amount paid under the provisions of this section shall be
paid out of the county general fund and shall be paid only when the election officials actually
attend meetings. (Act 81-282, p. 364, §§1, 2.)...
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45-25-110
Section 45-25-110 Expense allowances for election workers. In DeKalb County, election officials
who work at polling places are 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
twenty-five dollars ($25) 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 like amount.
In addition, the election officials shall be entitled to a mileage allowance at the same rate
as the mileage allowance allowed by state employees. The expense allowances provided for in
this section shall be paid from the general fund of the county. (Act 80-191, p. 268, §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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45-46-110
Section 45-46-110 Expense allowance for election officials working at polling places. In Marengo
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 80-344, p. 467, § 1.)...
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45-8-11.05
Section 45-8-11.05 Additional expense allowances and uniform compensation increases for certain
county officers. (a) As used in this section, county means Calhoun County and county official
means each local Calhoun County official covered by Chapter 2A of Title 11. (b)(1) Commencing
July 1, 2007, the following county officers shall receive the following additional expense
allowances payable in biweekly installments from the funds from which their salaries, compensation,
or expense allowances are paid. a. The county revenue commissioner shall receive an expense
allowance of seven thousand eight hundred dollars ($7,800) per annum. b. The county license
commissioner shall receive an expense allowance of five thousand six hundred dollars ($5,600)
per annum. c. Each county commissioner shall receive an expense allowance of ten thousand
dollars ($10,000) per annum. (2) The chair of the county commission when serving as chair
shall receive compensation the same as currently set per annum for...
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45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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