Code of Alabama

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16-6B-3
Section 16-6B-3 Assistance programs. (a) Student strategy. The superintendent of the local
board of education along with the staff of each school shall develop an assistance program
at each school for at-risk students performing below the standards set by the State Board
of Education. The standards shall include the results of the required assessment program adopted
by the State Board of Education with emphasis on students who are found to be at one or more
grade levels below the prescribed norm. The local board of education shall budget at least
one hundred dollars ($100) per student so identified to be expended on tutorial assistance
programs including, but not limited to, after-school, Saturday school, or summer school, or
any combination of these programs. These funds may be budgeted from state or federal funds.
However, federal funds already budgeted for at-risk students may not be counted toward the
minimum one hundred dollars ($100) requirement set aside to be expended for...
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16-13-234
Section 16-13-234 Allocation of funds. (a) In making apportionment of the Public School Fund
held by the state, to the local boards of education, the State Superintendent of Education
shall first set apart and distribute to the schools of each township the amount due from the
state thereto as interest on its sixteenth section fund, or other trust fund held by the state.
(b) It is the intent of the Legislature to insure that no local board of education receive
less state funds per pupil than it received in fiscal year 1994-95. For this reason the Foundation
Program for each local board of education shall be supplemented, if necessary, by a hold harmless
allowance. The base amount of each local board's hold harmless allowance calculation is the
1994-95 program cost as defined herein. The 1994-95 program cost of each local board of education
was determined by using the first forty scholastic days of average daily membership from 1993-94.
Beginning with the fiscal year 1995-96, the hold...
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16-6B-7
Section 16-6B-7 Accountability reports to the public. (a) The local board of education shall
prepare an annual accountability report for each school and area vocational/technical center
under its jurisdiction, and for itself, to be provided to the public under regulations promulgated
by the State Board of Education. Such accountability reports shall include, but not be limited
to, all of the following: (1) A Funding and Expenditure Report which shall include those documents
specified in Section 16-6B-4 and which shall include the amount of Foundation Program funds
or vocational/technical education funds, or both, earned and of all funds expended and any
other data deemed necessary by the local board of education or the State Board of Education
to inform the public about the financial status of each school. (2) A Student Achievement
Report which shall include a comparison of the immediately previous school year with the previous
five years regarding student performance on testing...
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16-36-68
Section 16-36-68 Purchasing textbooks and accountability for textbooks. (a) The local boards
of education, county commissions, and municipal councils or other governing boards of a municipality
may appropriate funds for the purpose of creating local revolving funds to be used in securing
and distributing textbooks and for the purpose of contributing to the expense of furnishing
textbooks. These revolving funds shall be reimbursed from moneys received from sales of textbooks.
(b) Local boards of education, county commissions, and other like governing bodies of the
counties or municipalities may appropriate funds for the purpose of purchasing textbooks for
free distribution or for rental to the patrons of its public schools under such rules and
regulations as shall be prescribed by the respective local boards of education. (c) All books
contracted for shall be shipped upon purchase orders of the local boards of education. The
publisher or publishing company shipping the books shall...
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41-15B-2.2
Section 41-15B-2.2 Allocation of trust fund revenues. (a) For each fiscal year, beginning October
1, 1999, contingent upon the Children First Trust Fund receiving tobacco revenues and upon
appropriation by the Legislature, an amount of up to and including two hundred twenty-five
thousand dollars ($225,000), or equivalent percentage of the total fund, shall be designated
for the administration of the fund by the council and the Commissioner of Children's Affairs.
(b) For the each fiscal year, beginning October 1, 1999, contingent upon the Children First
Trust Fund receiving tobacco revenues, the remainder of the Children First Trust Fund, in
the amounts provided for in Section 41-15B-2.1, shall be allocated as follows: (1) Ten percent
of the fund shall be allocated to the Department of Public Health for distribution to one
or more of the following: a. The Children's Health Insurance Program. b. Programs for tobacco
control among children with the purpose being to reduce the consumption...
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16-13-144
Section 16-13-144 Prohibition and penalty for exceeding budget; waiver of penalty. (a) No local
board of education shall spend or obligate itself to spend more money in any fiscal year than
the estimate of income available to that board of education for that year, plus balances on
hand at the beginning of the fiscal year, which estimate shall be approved by the State Superintendent
of Education, if the excess expenditure or excess obligation to spend results in a deficit
for that fiscal year, except as provided in Section 16-13-145. The estimate of income shall
include estimates of income from revenue receipts from all sources and estimates of nonrevenue
receipts from all sources, but excluding all funds derived from loans other than loans obtained
by the issuance of school warrants authorized by the laws of the state. This section shall
not apply to any fiscal year where there is proration of education funds going to local boards
of education. No funds shall be transferred by any...
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16-6G-4
Section 16-6G-4 Use of funds in support of Alabama Reading Initiative; literacy and reading
specialists. (a) Funds appropriated by the Legislature in support of the Alabama Reading Initiative
shall be allocated to support the following: (1) Local education agencies to support local
reading specialists. (2) The Alabama Summer Achievement Program. (3) Regional literacy specialists.
(4) Preservice and inservice teacher professional learning activities for elementary school
teachers in reading. (5) Curricula to support student interventions. (6) State administration.
(b) Funds dedicated to the Alabama Reading Initiative shall be expended on local and regional
reading specialists, professional learning activities, and administrative activities that
support all of the following activities for kindergarten through third grade students in public
K-12 schools; continued funding shall be contingent on measurable performance growth, as determined
by the task force established under subsection (a)...
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16-6D-8
Section 16-6D-8 Tax credits; Failing Schools Income Tax Credit Account. (a) To provide educational
flexibility and state accountability for students in failing schools: (1) For tax years beginning
on and after January 1, 2013, an Alabama income tax credit is made available to the parent
of a student enrolled in or assigned to attend a failing school to help offset the cost of
transferring the student to a nonfailing public school or nonpublic school of the parent's
choice. The income tax credit shall be an amount equal to 80 percent of the average annual
state cost of attendance for a public K-12 student during the applicable tax year or the actual
cost of attending a nonfailing public school or nonpublic school, whichever is less. The actual
cost of attending a nonfailing public school or nonpublic school shall be calculated by adding
together any tuition amounts or mandatory fees charged by the school to the student as a condition
of enrolling or of maintaining enrollment in the...
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16-44A-32
Section 16-44A-32 Powers and duties of board. In furtherance of the purposes of the trust,
the board of trustees shall have the following powers and duties: (1) Accept gifts, contributions,
donations of funds or land, bequests, grants, appropriations, membership fees, or other forms
of financial assistance for educational and other purposes in furtherance of this article,
from any federal entity, from the state, its agencies and various political subdivisions,
or any public or other entity, any and all of which are hereby authorized to grant any of
the foregoing forms of assistance, or from any private person, foundation, corporation, or
other agency, and to comply with any rules and regulations concerning grants by the federal
government or other grantors, which are not in contravention of the Constitution and laws
of this state or the United States. In fulfillment of its statewide civic educational mission,
the trust may enter into cooperative agreements with local, state, regional,...
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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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