11-43-7.2
Section 11-43-7.2 Additional expense allowances for members of council or governing body of
Class 1 municipalities. (a) In addition to the authority granted by Section 11-43-7.1, the
council or other governing body of any Class 1 municipality may grant to the members of the
council or governing body, an additional amount of money monthly for expenses incurred by
the members when attending to the business of the municipality within its corporate limits.
The maximum amount of the additional expense allowance shall be three hundred thirty-three
dollars and thirty-three cents ($333.33) per month. (b) Notwithstanding all other provisions
of law, any council or governing body member may elect in writing to have the expense allowances
authorized by subsection (a) of this section and Section 11-43-7.1, become subject to the
withholding of any employee contribution required to be paid into the trust fund of any pension
or retirement system in which the member is eligible to participate. A...
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11-40-14
Section 11-40-14 Expense allowances for members of governing body of Class 1 municipalities;
reimbursement for expenses incurred beyond corporate limits. (a) The council or other governing
body of Class 1 municipalities in Alabama and all municipalities in Alabama having a population
of 250,000 or more according to the last and any subsequent federal decennial census, shall
have the power and authority to grant to any member of such council or other governing body
an amount of money for expenses incurred by such member on account of such member's attending
the business of such municipality within its corporate limits. The maximum expense allowance
shall be $300.00 per month for each member of the council, except the president or chairman
of the council or other governing body who may be given an allowance not to exceed $350.00
per month. (b) In addition to the authority granted by subsection (a) of this section, the
council or other governing body of Class 1 municipalities in Alabama...
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11-43-7.1
Section 11-43-7.1 Expense allowances of members of council or other governing body of Class
1 municipalities and municipalities having population of 250,000 or more. (a) The council
or other governing body of Class 1 municipalities in Alabama and all municipalities in Alabama
having a population of 250,000 or more according to the last or any subsequent federal decennial
census, shall have the power and authority to grant to any member of such council or other
governing body an amount of money for expenses incurred by such member on account of such
member's attending the business of such municipality within its corporate limits. The maximum
expense allowance shall be $500.00 per month for each member of the council, except the president
or chairman of the council or other governing body who may be given an allowance not to exceed
$550.00 per month. (b) In addition to the authority granted by subsection (a) hereof, the
council or other governing body of Class 1 municipalities in Alabama...
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45-22A-60
Section 45-22A-60 Expense allowance for mayor and city council. (a) The City Council of the
City of Hanceville in Cullman County, by resolution of the council, may authorize the mayor
to receive an additional expense allowance in the amount of twenty-one thousand four hundred
dollars ($21,400) per year, which shall be in addition to all other expense allowances, compensation,
or salary provided by law and the use of an automobile. The expense allowance authorized by
this subsection shall be effective on the first day of the month after the adoption of a resolution
by the council and shall be payable in equal monthly payments from the general fund of the
municipality. The mayor shall also receive all the benefits full-time city employees receive
in addition to any compensation and expense allowance provided to the mayor. (b) The City
Council of the City of Hanceville in Cullman County, by resolution of the council, may authorize
each member of the council to receive an additional...
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45-41-70
Section 45-41-70 Expense allowance. The chair and each member of the county commission or like
governing body of Lee County shall be entitled to an allowance for expenses payable from any
funds in the county treasury not otherwise appropriated in the amount of three hundred dollars
($300) per month. The expense allowance herein provided for shall be in addition to all other
compensation and allowances provided members of the county governing body by general, special,
or local laws. (Act 79-769, p. 1372, §1.)...
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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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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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45-4-70
Section 45-4-70 Expense allowances. (a) In addition to any and all other compensation or allowances
heretofore provided by law, the chairman of the county governing body of Bibb County shall
receive an additional expense allowance of two hundred dollars ($200) per month payable from
the county treasury. (b) The chairman and each member of the county governing body of Bibb
County shall each receive an expense allowance of two hundred dollars ($200) per month. The
allowances herein provided shall be payable in equal monthly installments from the county
general fund and shall be payable in addition to any other compensation or allowance payable
by law to such persons. (c) The expense allowances of the Bibb County governing body provided
for by subsection (a), shall hereafter be paid from the gasoline tax fund allocated to Bibb
County by the Department of Revenue of the State of Alabama as provided for by law. (Act 79-377,
p. 600, §1; Act 79-378, p. 600, §1; Act 80-378, p. 500, §1.)...
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45-16-70
Section 45-16-70 Expense allowance. In addition to any other expense allowances provided by
law for the members of the county commission of Coffee County, Alabama, each member of such
commission is entitled to and shall receive a monthly expense allowance not to exceed four
hundred fifty dollars ($450). The exact amount of such additional allowance shall be determined,
from time to time, by subtracting from four hundred fifty dollars ($450) the amount of any
new additional monthly compensation, whether in the nature of salary, salary supplement, or
expense allowance, that may be provided by general law for such members. Such additional expense
allowance shall be paid to such members in the usual manner from the county general fund.
(Act 85-639, p. 972, §1.)...
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45-30-11
Section 45-30-11 Jury Commission; board of registrars; board of equalization. (a) In Franklin
County, in addition to any and all other compensation, salary, and expense allowances provided
for by law, there shall be paid to each member of the jury commission, each member of the
board of registrars, and each member of the board of equalization, 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 thirty dollars ($30) per
day. If the amount paid to such member 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 this section shall be paid out of the county general fund and shall
be paid only when the members actually attend meetings. (c) The operation of this section
shall be retroactive to May 18, 1981, and all actions taken and...
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