40-23-35
Section 40-23-35 Disposition of revenues from tax. (a) Such amount of money as shall be appropriated
for each fiscal year by the Legislature to the Department of Revenue with which to pay the
salaries, the cost of operation and management of the department shall be deducted, as a first
charge thereon, from the taxes collected under the provisions of this division; provided,
that the expenditure of the sum so appropriated shall be budgeted and allotted pursuant to
Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses
of operating the department for each fiscal year. After the payment of the expenses, so much
of the amount remaining as may be necessary, after first applying all sums of money received
by reason of the application of the surplus in the income tax as provided by Section 40-18-58,
for the replacement in the public school fund of the three-mill constitutional levy for schools
and in the General Fund of the one-mill levy for...
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11-8-5
Section 11-8-5 Temporary loans to constitute part of annual county operating revenue and expenses
in budget; payment of same. In making up the budget provided for under this chapter the amount
borrowed on temporary loans in anticipation of the collection of taxes to be made during each
fiscal year shall be included as a part of the operating revenue of the county for such year
and the amount of such temporary loan, principal, and interest payable in each fiscal year,
shall constitute a part of the current operating expenses to be included in the budget of
the county for the fiscal year in which such loans are payable and shall be paid out of the
funds pledged therefor. (Acts 1935, No. 379, p. 803; Code 1940, T. 12, §85.)...
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45-49-71.03
Section 45-49-71.03 Borrowing money for general county purposes; repayment. (a) The Mobile
County Commission is authorized and empowered to borrow money in anticipation of the collection
of taxes for the fiscal year subsequent to the fiscal year in which the money is borrowed,
and may issue certificates covering such borrowed money and may pledge a sufficient amount
of uncollected taxes and additional revenues of the subsequent fiscal year to secure the repayment
of such borrowed money, provided, that the sum or sums of money borrowed during any fiscal
year shall not exceed two million five hundred thousand dollars ($2,500,000). (b) Any loan
by which money is borrowed under this section shall be repaid by the Mobile County Commission
by February 1 of the subsequent fiscal year. (c) No money borrowed under this section shall
be used for any purpose other than that for which the general funds of the county may now
be used. (d) All certificates evidencing loans made under the authority of...
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16-60-113
Section 16-60-113 Authority to borrow in anticipation of current revenues if funds not sufficient
to pay teachers' salaries. Any community or technical college , during any fiscal year upon
the approval of the Chancellor, may borrow money in anticipation of the current revenues for
that fiscal year and pledge the current revenues for that fiscal year for payment of such
loan or loans if funds on hand are not sufficient to pay the salaries of teachers for any
given month. Any amount borrowed may not exceed one month's allotment and may not exceed the
amount of the state appropriation minus the amount disbursed from the annual allotment to
the college. (Acts 1969, No. 1153, p. 2159; Acts 1982, No. 82-486, p. 805, §12; Act 2015-125,
§6.)...
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11-11-7
Section 11-11-7 Warrants to be issued under chapter only by counties subject thereto; issuance
of warrants by counties not subject to chapter. No county shall, in any fiscal year during
which it is within the classification of counties specified in Section 11-11-2, issue any
warrants in anticipation of the county's share of the highway gasoline tax except under the
authority of and pursuant to the provisions of this chapter, and this chapter shall control
the issuance of all such warrants by any county subject to its provisions, to the exclusion
of any other law, whether general, special or local. The enactment of this chapter shall not
be construed, however, to affect or in any manner limit the power of any county, while not
within the classification of counties specified in Section 11-11-2 of this title, to issue
warrants in anticipation of its share of the highway gasoline tax which such county may have
under any other law. (Acts 1967, No. 220, p. 585, §7.)...
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40-14A-26
Section 40-14A-26 Remittance and disposition of tax. The tax levied by this article shall be
due at the same time the return is due. Remittance of the tax levied by this article shall
be made to the department at Montgomery, Alabama, for deposit to the State Treasurer of Alabama.
In addition to all other appropriations heretofore or hereinafter made, there is hereby appropriated
to the department for the fiscal year ending September 30, 2000, such amount as is reasonably
required to offset its conversion costs as a first charge against the revenues from the tax
levied by this article. The department and the Secretary of State shall each promulgate a
regulation listing those persons who are authorized to execute the privilege tax return and
the extension request, and the annual report, respectively, which shall permit the taxpayer's
return preparer to execute any of those forms on behalf of the taxpayer. For all subsequent
years, there shall be appropriated to the department as a first...
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45-35-242.05
Section 45-35-242.05 License; surety bond; distributor requirements; audits; records. (a) All
distributors or individuals who are subject to the tax herein levied shall acquire a license
therefor issued from the county, in an amount not to exceed fifty dollars ($50) per year.
(b) Each distributor, individual, or other person or party who is subject to the tax herein
levied shall also be required to post a surety bond in a minimum amount of ten thousand dollars
($10,000) with the county license commissioner, prior to obtaining a license. (c) Any service
station owner or operator in Houston County who directly or indirectly purchases gasoline
or gasohol from a non-licensed distributor or individual shall be deemed a distributor, for
purposes of this part, and shall comply with all requirements of this part. (d) The license
commissioner is authorized to perform audits, or to have audits performed, on any individual,
distributor or association which, in the commissioner's opinion, has...
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45-37A-52.172
Section 45-37A-52.172 Notes redeemable prior to maturity. In the absence of unappropriated
available revenues to meet emergency appropriations under Section 45-37A-52.135, the council
may by resolution authorize the issuance of notes, each of which shall be designated emergency
note and may be renewed from time to time, but all such notes of any fiscal year and any renewals
thereof shall be paid not later than the last day of the fiscal year next succeeding the budget
year in which the emergency appropriation was made. (Acts 1955, No. 452, p. 1004, §6.12.)...

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11-43C-45
Section 11-43C-45 Recommended expenditures not to exceed estimated receipts unless additional
revenue measures adopted; recommendations where receipts estimated to exceed expenditures;
public utility budgets. In no event shall the expenditures recommended by the mayor in the
general fund budget exceed the receipts estimated, taking into account the estimated cash
surplus or deficit at the end of the current fiscal year, as provided in the preceding section
hereof, unless the mayor shall recommend an increase in or levy of new or increased taxes
or licenses within the power of the city to levy and collect in the ensuing fiscal year, the
receipts from which, estimated on the basis of the average experience with the same or similar
taxes during the three full tax years last past, will make up the difference. If estimated
receipts exceed estimated expenditures, the mayor may recommend revisions in the tax and license
ordinances of the city in order to bring the general fund budget into...
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11-44C-45
Section 11-44C-45 Recommended expenditures not to exceed estimated receipts unless additional
revenue measures adopted; recommendations where receipts estimated to exceed expenditures;
public utility budgets. In no event shall the expenditures recommended by the mayor in the
general fund budget exceed the receipts estimated, taking into account the estimated cash
surplus or deficit at the end of the current fiscal year, as provided in the preceding section
hereof, unless the mayor shall recommend an increase in or levy of new or increased taxes
or licenses within the power of the city to levy and collect in the ensuing fiscal year, the
receipts from which, estimated on the basis of the average experience with the same or similar
taxes during the three full tax years last past, will make up the difference. If estimated
receipts exceed estimated expenditures, the mayor may recommend revisions in the tax and license
ordinances of the city in order to bring the general fund budget into...
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