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25-4-4
Section 25-4-4 Calendar quarter; fiscal year. (a) "Calendar quarter," as used in
this chapter, means the period of three consecutive calendar months ending on March 31, June
30, September 30 or December 31, except as the secretary shall by regulation otherwise prescribe.
(b) "Fiscal year," as used in this chapter, shall mean the 12 consecutive month
period beginning October 1 of each calendar year for employers who make payments in lieu of
contributions to the fund. For contributory employers, "fiscal year," as used in
this chapter, shall mean the 12 consecutive month period beginning July 1 of each calendar
year beginning January 1, 1996 and thereafter. (Acts 1939, No. 497, p. 721; Code 1940, T.
26, §195; Acts 1975, No. 801, §6; Acts 1995, No. 95-311, p. 582, §2.)...
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36-18-51
Section 36-18-51 Establishment of fund; management of money. (a) There is hereby established
a special fund in the State Treasury, to be known as the Alabama Chemical Testing Training
and Equipment Trust Fund. (b) The State Treasurer shall invest money in the fund as is provided
by law but all earnings from the fund shall be credited to the fund. Money in the fund at
the end of the fiscal year shall remain in the fund, and shall not revert to the General Fund.
However, no funds shall be withdrawn or expended except as budgeted and allotted according
to law and only in the amounts authorized by the Legislature in the general appropriation
bill or other appropriation bills. (Acts 1995, No. 95-784, p. 1862, §3.)...
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11-65-34
Section 11-65-34 Horse breeding fund. Each commission shall establish a special fund to promote
the breeding, raising, and racing of horses in the state, which shall be known as "The
___ [name of the sponsoring municipality] Racing Commission Breeding and Development Fund."
Each horse racing operator shall pay to its licensing commission a breeding fund fee for each
month during which it conducts any horse racing events. For each horse racing operator, the
breeding fund fee for any month shall be an amount equal to one-half of one percent [or, in
the case of any such fee referable to any month during the period of three years immediately
following such operator's receipt of an operator's license, one-quarter of one percent] of
the horse racing handle for such operator for such month. The breeding fund fee payable by
a horse racing operator for a given month shall be paid to the treasurer of the commission
licensing such operator before the end of the succeeding month. All breeding...
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25-4-130
Section 25-4-130 Duration of employer's coverage under this chapter; termination of coverage.
(a) Except as otherwise provided in subsection (b) of this section, any employing unit which
is or becomes an employer subject to this chapter within any calendar year, shall be an employer
subject thereto during the whole of such calendar year. (b) Except as otherwise provided in
Section 25-4-131, an employer (except governmental entities) shall cease to be an employer
subject to this chapter: (1) As of January 1 of any calendar year if he files with the secretary,
prior to April 1 of such year, a written application for termination of coverage and he has
not, during the preceding calendar year, met any of the conditions for remaining subject to
this chapter. (2)a. As of the date of transfer of his organization, trade or business, or
substantially all the assets thereof to a successor as provided by paragraph (a)(4)a. of Section
25-4-8; provided, that he shall have ceased to employ any...
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41-15B-2
Section 41-15B-2 Children First Trust Fund. (a) There is established a special fund in the
State Treasury to be known as the Children First Trust Fund. (b) The existence of the fund
is contingent upon the receipt by the state of tobacco revenues. (c) The fund shall consist
of tobacco revenues and any appropriations or revenues received from any other source. The
amounts provided for in Section 41-15B-2.1 shall be deposited into the fund from tobacco revenues
with the remainder of the tobacco revenues being distributed as provided in Division 1, Article
17, Chapter 10 of this title. (d) The council shall keep detailed permanent records of all
expenditures and distributions from the fund and shall file a monthly written report of all
transactions, and any other information requested, with the permanent Joint Legislative Oversight
Committee of the Children First Trust Fund. (e) The council shall prepare an annual report
to the Governor and the Legislature detailing the expenditures and...
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9-13-84
Section 9-13-84 Payment and disposition of taxes generally; Special State Forestry Fund; appropriation
of tax receipts for use of State Forestry Commission. (a) The taxes imposed by this article,
and any other taxes imposed on the severance of forest products, shall be due and payable
quarterly to the department and, when collected, shall be paid by the department into the
State Treasury. When so paid into the State Treasury, all such taxes shall be credited by
the Treasurer to a special fund which is hereby created and which shall be known as the Special
State Forestry Fund of the State of Alabama, which fund shall be disbursed under the supervision
of the State Forester, subject to the restrictions embodied in this article, for the purpose
of carrying out the statewide forestry program as provided by law and for no other or different
purposes. Not less than 85 percent of the taxes collected under and by virtue of this article
shall be expended for forest protection. No portion of the...
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25-4-137
Section 25-4-137 Adjustments or refunds. (a) If, not later than four years after the date on
which any contributions, penalties, or interest became due, an employer who has paid such
contributions, penalties, or interest thereon shall make application for an adjustment thereof
in connection with subsequent contribution payments, or for a refund thereof because such
adjustment cannot be made, and the secretary shall determine that such contributions, penalties,
or interest, or any portion thereof, was erroneously collected, the secretary shall allow
such employer to make an adjustment thereof in connection with subsequent contribution liability,
or, if such adjustment cannot be made, the secretary may refund such contributions, interest,
and penalties from the clearing account. Any refund of interest and/or penalties which have
been transferred to the Special Employment Security Administration Fund shall be made from
the Special Employment Security Administration Fund, provided for in...
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19-3A-102
Section 19-3A-102 Definitions. As used in this chapter, the following terms are defined as
follows: (1) ACCOUNTING PERIOD. A calendar year unless another 12-month period is selected
by a fiduciary. The term includes a portion of a calendar year or other 12-month period that
begins when an income interest begins or ends when an income interest ends. (2) BENEFICIARY.
Includes, in the case of a decedent's estate, an heir, legatee, and devisee and, in the case
of a trust, an income beneficiary and a remainder beneficiary. (3) FIDUCIARY. A personal representative
or a trustee. The term includes an executor, administrator, successor personal representative,
special administrator, and a person performing substantially the same function. (4) INCOME.
Money or property that a fiduciary receives as current return from a principal asset. The
term also includes a portion of receipts from a sale, exchange, or liquidation of a principal
asset, to the extent provided in Article 4. (5) INCOME...
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25-4-58
Section 25-4-58 Payment of interest on moneys advanced by federal government - Disposition
of moneys in fund when assessment discontinued. When payment of assessments have been discontinued
under the provisions of Section 25-4-57, and all obligations of the secretary for interest
on advances have been met, all remaining moneys in the Special Interest Payment Fund shall
remain in this fund until such time as the balance in the Unemployment Trust Fund equals at
least 26 times the average weekly payment made from the Unemployment Trust Fund during the
immediately preceding fiscal year as defined in Section 25-4-4(b). Thereafter the secretary
may on the immediately succeeding April 1 transfer any balances to the trust fund but in no
event shall unexpended assessments remain in the special fund when the trust fund equals or
exceeds 50 percent of the minimum normal amount on the preceding October 1, and may thereafter
be expended only in such manner and for such purposes as other moneys in...
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34-7B-6
Section 34-7B-6 Board of Cosmetology and Barbering Fund. (a) There is established a special
fund in the State Treasury to be known as the Board of Cosmetology and Barbering Fund. The
fund shall consist of all monies received by the board pursuant to this chapter. Monies in
the fund shall be disbursed only upon warrant of the Comptroller upon itemized vouchers signed
by the treasurer of the board or an authorized designee. Any money remaining in the fund at
the end of each fiscal year shall remain on deposit in the fund for the use of the board.
(b) All funds and fees of any nature received by the board shall be paid to the fund or a
designated party on behalf of the board. (Act 2013-371, p. 1330, §2.)...
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