28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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16-28-8
Section 16-28-8 Reports required must be furnished. All school officers, including those in
private schools, or private tutors, but not those in church schools, in this state offering
instruction to pupils within the compulsory attendance ages, shall make and furnish all reports
that may be required by the State Superintendent of Education and by the county superintendent
of education or by the board of education of any city with reference to the workings of this
article. The principal teacher of each public school, private school, church school and each
private tutor shall keep an attendance register showing the enrollment of the school and every
absence of each enrolled child from school for a half day or more during each school day of
the year. (School Code 1927, §310; Code 1940, T. 52, §307; Acts 1982, No. 82-218, p. 260,
§6.)...
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16-24-67
Section 16-24-67 Annual report. Annually, each local board of education shall report to the
State Department of Education the number of part-time teachers employed on a regular basis,
by school and by subjects taught. (Act 2004-300, p. 425, §8.)...
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16-46-5
Section 16-46-5 License for operation of schools; fees; financial stability. (a) No private
postsecondary institution, except those enumerated in Section 16-46-3, shall operate within
this state unless the private postsecondary institution first secures a license from the Department
of Postsecondary Education, regardless of whether the private postsecondary institution enrolls
Alabama students or has a physical presence within the State of Alabama. Procedures for licensing
and bonding of private postsecondary institutions operating courses in separate locations
shall be established in the rules and regulations pursuant to Section 16-46-7. (b) For all
applicable private postsecondary schools or institutions that apply for a license and that
meet the criteria identified in this section, the Department of Postsecondary Education shall
issue a license to be publicly displayed on the premises where the private postsecondary institution
operates. (c) The application for a license for a...
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16-28-3
Section 16-28-3 Ages of children required to attend school; exemption for church school students;
transfer students. (a) Except as otherwise provided in subsection (b), every child between
the ages of six and 17 years shall be required to attend a public school, private school,
church school, or be instructed by a competent private tutor for the entire length of the
school term in every scholastic year except that, prior to attaining his or her 16th birthday
every child attending a church school as defined in Section 16-28-1 is exempt from the requirements
of this section, provided the child complies with enrollment and reporting procedures specified
in Section 16-28-7. Admission to public school shall be on an individual basis on the application
of the parents, legal custodian, or guardian of the child to the local board of education
at the beginning of each school year, under the rules as the board may prescribe; provided,
a person who is under 19 years of age and on track to...
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16-1-11.5
Section 16-1-11.5 Teacher certification. Any provision of law to the contrary notwithstanding,
the State Department of Education's requirements for teacher certification and recertification
shall be the same for any person who teaches in a public school or a nonpublic school, whether
accredited or not, and without regard to whether the otherwise qualified person is or was
employed by a nonpublic K-12 private, church, parochial, or religious school that is not subject
to state regulation. (Act 2014-245, p. 785, §7.)...
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16-1-11.2
Section 16-1-11.2 Autonomy of nonpublic schools - Education selection by parents; exemption
from licensure or regulation. (a) A parent or guardian shall have the right to select the
type school or method of his or her choice for the K-12 education of his or her child, whether
public or nonpublic, religious or nonreligious, and including home-based education. (b) Nonpublic
schools, including private, church, parochial, and religious schools, offering educational
instruction in grades K-12, as well as home-schooled students, are not subject to licensure
or regulation by the state or any political subdivision of the state, including the State
Department of Education. This section shall not be interpreted or construed as preventing
a nonpublic school from voluntarily participating in state audits or other state administrative
oversight in order to comply with requirements of federal grant provisions, except that any
such voluntary participation may be withdrawn by the nonpublic school...
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16-13-232
Section 16-13-232 Determining number of teacher units and instructional support units; grade
level divisors. (a) In determining the number of teacher units for the purpose of apportioning
the state Foundation Program, one teacher unit or fraction thereof shall be allowed for the
specified number of pupils in average daily membership as provided for in subsection (b),
during the first 20 scholastic days following Labor Day of the preceding school year in the
public schools. In extreme circumstances involving natural occurrences, health-related occurrences,
or other extenuating circumstances as determined and approved by the State Superintendent
of Education, average daily membership for local boards of education may be calculated using
alternative days to the first 20 scholastic days following Labor Day. Such alternative calculation
shall be determined by the State Department of Education on a case by case basis. If a request
from a local board is made to the State Superintendent, the...
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16-13A-2
Section 16-13A-2 Financial oversight by State Superintendent of Education; appointment and
duties of Chief Education Financial Officer; internal audits of schools and school systems.
(a) The State Superintendent of Education shall oversee the financial integrity of the various
local boards of education and shall appoint a Chief Education Financial Officer who shall
be an employee of the State Department of Education. The Chief Education Financial Officer
shall be a certified public accountant or have equivalent experience as determined by the
State Superintendent of Education, shall have experience in educational or governmental finance,
shall complete the instructional program provided in Section 16-13A-3 within the later of
six months of its introduction or six months of appointment, and shall have passed the mandated
competency test provided in Section 16-13A-3 within the later of six months of its adoption
or six months of appointment. The Chief Education Financial Officer shall...
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16-4-16
Section 16-4-16 Forms and blanks. The State Superintendent of Education shall prepare, or cause
to be prepared, and submit for approval and adoption by the State Board of Education a uniform
series of forms and blanks for the use of county boards of education, boards of education
of cities, school officials and teachers, and it shall be his duty to see that all financial
matters and all educational records are made according to these forms and blanks. He shall
also prepare, or cause to be prepared, and submit for approval and adoption by the State Board
of Education forms and blanks to be used in the annual report and in the monthly reports of
persons conducting private schools and of private educational associations, corporations or
institutions except church schools as defined in Section 16-28-1. (School Code 1927, §80;
Code 1940, T. 52, §55; Acts 1982, No. 82-218, p. 260, §3.)...
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