Code of Alabama

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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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23-6-8.1
Section 23-6-8.1 Annual appropriation from Public Road and Bridge Fund. The annual appropriation
from the Public Road and Bridge Fund shall remain a part of the Public Road and Bridge Fund
but still be maintained in a special account within the State Treasury. Said funds shall at
all times be invested in the same manner allowed for all other State Treasury investments
and all investment earnings shall remain within this special account and are hereby appropriated
to be allocated by the Alabama Industrial Access Road and Bridge Corporation for Alabama Industrial
Access Road and Bridge Projects. (Acts 1996, No. 96-374, p. 458, §2.)...
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23-1-103
Section 23-1-103 Transfer to counties by State Department of Transportation of facilities and
properties for construction, repair, and maintenance of roads; resolution of disputes as to
transfers. The State Department of Transportation shall transfer and turn over to the governing
body of each of the captive counties adequate facilities and properties to build, maintain,
and repair roads in said county from equipment presently being used by the State Department
of Transportation in carrying out the functions and duties in relation to roads and bridges
in each of said captive counties respective and/or from surplus equipment returned to the
state from other counties also, but not limited to road equipment, machinery, and supplies
of like kind, amount, nature, and present value as of 1979 to the respective road equipment,
machinery, and supplies which each of the captive counties was required to transfer and turn
over to the State Department of Transportation in accordance with the...
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23-2-155
Section 23-2-155 Authority to maintain own toll roads, bridges, and tunnels. Each toll road,
bridge and tunnel project when constructed and opened to traffic shall be maintained and kept
in good condition and repair by the authority. (Acts 1980, No. 80-691, p. 1377, §15.)...

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24-2-4
Section 24-2-4 Approval of redevelopment plan by governing bodies of cities, counties, etc.,
in which project situated; assistance of redevelopment projects by cities, counties, etc.
An authority or the governing body of any city or town shall not initiate any redevelopment
project under this chapter until the governing body, or agency designated by it or empowered
by law to so act of each city, town, or village, hereinafter called "municipalities,"
in which any of the area to be covered by said project is situated has approved a plan, herein
called the "redevelopment plan," which provides an outline for the development or
redevelopment of said area and is sufficiently complete: (1) To indicate its relationship
to definite local objectives as to appropriate land uses and improved traffic, public transportation,
public utilities, recreational and community facilities, and other public improvements; (2)
To indicate proposed land uses and building requirements in the area; and (3) To...
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5-12A-4
Section 5-12A-4 Common trust fund plan. Each common trust fund shall be established and maintained
in accordance with a written plan (referred to herein as the plan) approved by resolution
of the board of directors of the trust institution and approved in writing by competent legal
counsel. The plan shall provide that the common trust fund shall be administered under the
laws of this state and of the United States and in conformity with the rules and regulations
promulgated from time to time under authority of such laws and shall contain full and detailed
provisions, not inconsistent with the provisions of this chapter, as to the manner in which
the common trust fund is to be operated, the investment powers with respect to the common
trust fund, the allocation and apportionment of income, profits and losses, the terms and
conditions governing the admission or withdrawal of investments or participations in the common
trust fund, the auditing and settlement of accounts of the trust...
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23-1-105
Section 23-1-105 Effect of article upon contracts for construction, repair and maintenance
of county roads and bridges entered into by State Department of Transportation. Any contract
for the construction, repair, and maintenance of county roads and bridges in each of the captive
counties entered into by the State Department of Transportation prior to the adoption of this
article shall remain in full force and effect until the terms thereof shall have been complied
with. (Acts 1979, No. 79-688, p. 1217, §6.)...
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23-1-106
Section 23-1-106 Effect of article upon outstanding financial obligations incurred by counties;
disposition of funds received by state from counties for road and bridge work therein. All
outstanding financial obligations which were incurred prior to the adoption of this article
for the construction, repair, or maintenance of county roads and bridges in each of the captive
counties shall, upon adoption of this article, become outstanding financial obligations of
the respective captive county and shall be retired or paid in accordance with the terms under
which such indebtedness was incurred. All funds, including escrow funds, received by the state
from the respective captive counties to be used for road and bridge work in the respective
counties, after payment of current obligations of said counties, respectively, shall be returned
to each of said counties, respectively. (Acts 1979, No. 79-688, p. 1217, §7.)...
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23-3-3
Section 23-3-3 Authority to plan, etc., facilities; regulation, etc., thereof. The Director
of Transportation, acting alone or in cooperation with counties, cities, towns or any federal,
state or local agency or any other state having authority to participate in the construction
and maintenance of highways, is authorized to plan, designate, establish, regulate, vacate,
alter, improve, maintain, and provide controlled access facilities for public use wherever
such authority or authorities are of the opinion that traffic conditions, present or future,
will justify such special facilities; provided, that in the case of designation or vacation,
such designations or vacations must be approved by the Director of Transportation. Said authorities
may regulate, restrict, or prohibit the use of such controlled access facilities by the various
classes of vehicles or traffic in a manner consistent with Section 23-3-1. (Acts 1956, 1st
Ex. Sess., No. 104, p. 148, §3.)...
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41-23-193
Section 41-23-193 Creations; functions; fee. (a) The Alabama Public Transportation Trust Fund
is created in the State Treasury for the distribution of designated funds appropriated by
the Legislature or collected from grants or other sources for the purpose of increasing public
transportation options across the State of Alabama. The trust fund shall be maintained and
administered by the department. (b) The department shall do all of the following in maintaining
and administering the trust fund: (1) Invest and reinvest all money held in the trust fund
in investments under the department's investment policies. (2) Keep books and records relating
to the investment, interest earnings, and uses of monies deposited into the trust fund. (3)
Establish procedures for the withdrawal, allocation, and use of the monies held in the trust
fund for the purposes described in Section 41-23-194. (4) Publish, on an annual basis, criteria
for determining the distribution of monies from the trust fund. (5)...
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