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33-2-10
Section 33-2-10 Cost of each unit to be ascertained, etc.; sinking fund. Immediately upon the
completion of each unit of development along its inland waterway system acquired or erected
pursuant to this article, the director of the Alabama State Docks Department shall ascertain
the cost of such unit, which cost shall be entered in the accounts kept by the State Docks
Department as a charge against capital account for that unit. After the first 12 months from
the completion of each unit pursuant to this article, one half of one percent of the cost
thereof, not exceeding one half of the gross income thereof during each month, shall at the
end of the month be credited to an account designated "sinking fund" and shall be
used from time to time only for the purpose of paying interest charges and of retiring, by
repurchase, bonds issued pursuant to this article at not more than par or by paying them off
as the same mature, until all bonds issued pursuant to this article shall have been...
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36-27-1
Section 36-27-1 Definitions. When used in this article, the following terms shall have the
following meanings, respectively, unless the context clearly indicates otherwise: (1) RETIREMENT
SYSTEM. The Employees' Retirement System of Alabama as defined in Section 36-27-2. (2) EMPLOYEE.
Any regular employee of the State of Alabama whose salary is paid by state warrant by the
state, except a member of the Legislature of the state, a person who is covered or eligible
to be covered under the Teachers' Retirement System of Alabama or any other retirement system
to which contributions are made by the state, an elective official of the state government,
and a temporary employee or person engaged under retainer or special agreement. In all cases
of doubt the Board of Control shall determine who is an employee within the meaning of this
article. The term shall include any regular employee of the Alabama state hospitals and Partlow
State School and Hospital and the Alabama State Port Authority,...
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40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) BUSINESS. All activities relating
to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons for use or
consumption in industrial processes and not primarily for human consumption. (4) GROSS RECEIPTS.
The value proceeding or accruing from the furnishing of utility services, all receipts actual
and accrued, without any deduction on account of the cost of the utility services sold, the
cost of the materials used, labor or service cost, interest paid, or any other expense whatever,
and without any deductions on account of losses. (5) GROSS SALES. The value proceeding or
accruing from the furnishing of utility services, and including the proceeds from the sale
of any utility services handled on consignment by the taxpayer,...
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9-17-110
Section 9-17-110 Liquefied Petroleum Gas Research and Education Advisory Committee. (a) The
Liquefied Petroleum Gas Research and Education Advisory Committee is created. The committee
shall consist of five members as follows: Two members shall be industrial members of the LP-Gas
Board appointed by the board chair; two members shall be either a dealer or a dealer's manager
who is a member of the Alabama Propane Gas Association appointed by the association's board
of directors; the fifth member shall be the Chair of the LP-Gas Board who shall serve as chair
of the committee. The board administrator shall serve as the executive director of the committee.
(b) The term of office of the appointed committee members shall be one year. Members may serve
successive terms. Appointed members of the committee shall take office on the date of the
July board meeting each year. (c) No member of the committee shall receive per diem or expense
allowance. (d) The committee may adopt all necessary rules...
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16-25-10
Section 16-25-10 Certain school bus drivers, mechanics and maintenance workers - Persons previously
under Employees' Retirement System of Alabama. (a) All employees of city and county boards
of education and special schools under the direct control of the State Board of Education
now covered in the Employees' Retirement System of Alabama under the provisions of Section
36-27-6 who would have been eligible for coverage in the Teachers' Retirement System of Alabama
under the provisions of Section 16-25-9 except for being covered in the Employees' Retirement
System of Alabama, may be enrolled and transferred to the Teachers' Retirement System of Alabama
by their employer with all credits as have been established in the Employees' Retirement System
of Alabama. (b) Upon enrollment and transfer to the Teachers' Retirement System of Alabama,
such employee shall be deemed to be a "teacher" under the teachers' retirement law
and shall make contributions as all other teachers and shall receive...
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31-5A-7
Section 31-5A-7 State Veterans' Home Trust Fund; deposits; expenditures. There is hereby created
in the State Treasury a trust fund for the Alabama Department of Veterans' Affairs, to be
known as the Alabama Veterans' Home Trust Fund. The trust fund shall consist of all funds
and monies received by the State Board of Veterans' Affairs and/or the Alabama Department
of Veterans' Affairs from the United States, any federal agency or institution, gifts, contributions,
bequests, any individual reimbursements, and any other source, for the care or support of
veterans, discharged other than under dishonorable conditions, who have been admitted and
cared for at an Alabama Department of Veterans' Affairs state veterans' home. Nothing contained
herein prohibits the establishment and utilization of special agency accounts by the Department
of Veterans' Affairs and its constituent institutions, as may be approved by the State Board
of Veterans' Affairs, for receipt and disbursement of the personal...
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32-2-84
Section 32-2-84 Funds designated in addition to money transferred to department. The funds
designated by this article to be deposited to the Motor Vehicle Replacement Fund are intended
to be in addition to the amounts transferred annually to the Department of Public Safety from
the Public Road and Bridge Fund pursuant to Act 91-797. Funds transferred to the Department
of Public Safety, which will become part of the Alabama State Law Enforcement Agency, pursuant
to Act 91-797 may be expended for the operations of the department as well as for the purchase
of equipment for traffic law enforcement, as provided by that act. Such equipment shall include
motor vehicles and related equipment only. (Acts 1995, No. 95-389, p. 795, §5; Act 2009-514,
p. 1402, §2; Act 2011-635, p. 1528, §1; Act 2014-320, p. 1144, §1.)...
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40-18-140
Section 40-18-140 Contribution designations. (a)(1) Each Alabama resident individual income
taxpayer desiring to contribute to any of the programs listed in subsection (b) may designate
an amount of his or her refund, rounded off in whole dollars, in an appropriate box on the
state income tax return form, to be credited to the program. (2) All future check-offs, duly
enacted by the Legislature subsequent to April 17, 2006, shall be accorded an appropriate
box on the state income tax return forms, subject to the terms and conditions prescribed herein,
without the requirement that they be added by amendment to this section. (b) Contributions
received for the following authorized charitable and nonpolitical income tax check-off recipients,
less costs of administration to the Department of Revenue not to exceed five percent, shall
be distributed and appropriated as provided herein: (1) Contributions to the Alabama Aging
Program shall be deposited with the State Treasurer into the Alabama...
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40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed to them in this section: (1) PERSON or COMPANY. Any individual,
firm, company, partnership, association, corporation, receiver or trustee, or any other group
or combination acting as a unit, and the plural as well as the singular number, unless the
intention to give a more limited meaning is disclosed by the context. (2) DEPARTMENT. The
Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (4) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the following:
a. A sale of tangible personal property by wholesaler to licensed retail merchants, jobbers,
dealers or other wholesalers for resale and does not include a sale by wholesalers to users
or consumers, not for resale. b. A sale of tangible personal property or products, including
iron ore, and including the furnished container and label of such...
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45-1-232.24
Section 45-1-232.24 Autauga County Work Release Fund; disposition of wages. (a) The sheriff
may establish the Autauga County Work Release Fund at a bank selected by the sheriff located
in Autauga County, Alabama. The employer of an inmate involved in work release shall pay the
wages of the inmate directly to the board. All wages received by the board under this subpart
shall be deposited by the board into the fund. The fund shall be administered by the board,
or by the sheriff as designee of the board, in accordance with the rules established by the
board. (b) The board shall adopt rules concerning the disbursement of any wages of the inmate
involved in the program. (c) The board may apply from the wages of the inmate received by
the board up to 40 percent of the gross wages of the inmate for the payment of costs incident
to the confinement of the inmate, as well as for any law enforcement purposes deemed appropriate
by the board. (d) The board may adopt policies to allow the monies to...
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