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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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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16-25-11.18
Section 16-25-11.18 Purchase of credit for prior service with United States Civil Service.
(a) Any active and contributing member of the Teachers' Retirement System or the Employees'
Retirement System may elect to purchase prior service credit in the system for employment
that the member had with the United States Civil Service at any military base of the United
States or as a graduate teaching assistant or graduate research assistant at any public college
or university in Alabama, if the employment service occurred prior to January 1, 1976, and
if the member complies with the conditions prescribed in subsection (b). (b) Any member eligible
to claim and purchase the service credit pursuant to subsection (a) shall be awarded creditable
service with the Teachers' Retirement System or Employees' Retirement System on the basis
of one twelfth of a year for each month or portion of month of employment service only if
the member pays into the retirement system or fund prior to the date of...
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36-27-55.3
Section 36-27-55.3 Purchase of credit for prior service as a welcome center employee. (a) An
active and contributing member of the Employees' Retirement System, who is also a vested member
of the system, may purchase service credit in the system not to exceed five years for any
period of prior service while he or she was employed at a welcome center for the state while
employees of the welcome centers were not allowed to be members of the system. The Board of
Control of the Employees' Retirement System shall adopt rules and regulations for the administration
of this section including verification of the prior service for which the member desires to
purchase credit in the system. The member shall receive credit for the service when he or
she remits to the system the contributions required by subsection (b). Notwithstanding the
foregoing language, no member of the Employees' Retirement System shall be eligible to receive
credit for any period of time for which the member is already...
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16-25-4
Section 16-25-4 Transfer of membership from the Employees' Retirement System of Alabama generally.
(a) Any member of the Teachers' Retirement System who, not more than one year prior to becoming
a member of the Teachers' Retirement System, was a member of the Employees' Retirement System
of Alabama may elect to transfer to the Teachers' Retirement System his service credits in
said Employees' Retirement System, as herein provided. (b) Any such member so desiring to
transfer such service credits shall notify the Board of Control of the Teachers' Retirement
System after he becomes a member of the Teachers' Retirement System of his election to transfer
such service credits and shall authorize transfer of the amount of his accumulated contributions
to his credit in said Employees' Retirement System to the annuity savings fund of the Teachers'
Retirement System. (c) The Board of Control of the Employees' Retirement System shall thereupon
certify to the Board of Control of the Teachers'...
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36-27-6.3
Section 36-27-6.3 Purchase of credit for prior service as firefighter. Any active and contributing
member of a city or municipal retirement system that participates in the Employees' Retirement
System under Section 36-27-6 who rendered prior service as a full-time firefighter with a
non-participating city employer that has been annexed into a city or municipality that participates
in the Employees' Retirement System, may purchase credit including hazardous duty service
in the Employees' Retirement System for the prior service if the member pays to the Secretary-Treasurer
of the Employees' Retirement System prior to the date of his or her retirement a sum equal
to the full actuarial determined cost for each year of service purchased as determined by
the actuary for the system. The local governmental entity which currently employs the member
shall furnish the Employees' Retirement System with documentation of the prior service being
claimed by the member as requested by the retirement...
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36-27-55.4
Section 36-27-55.4 Purchase of credit for prior service with International Motorsports Hall
of Fame. (a) An active and contributing member of the Employees' Retirement System who is
currently employed with the International Motorsports Hall of Fame may purchase credit in
the system for prior service rendered with the International Motorsports Hall of Fame and
compensated by the International Speedway Corporation between January 1, 1982, and December
31, 1983. Notwithstanding, no member shall receive credit for any service that the member
is already credited with in the system or any other public retirement plan with the exception
of the federal Social Security program. (b) A member eligible to purchase prior service credit
in the Employees' Retirement System under subsection (a) may elect to purchase the credit
prior to October 1, 2002, by paying the Secretary-Treasurer of the Employees' Retirement System
a lump sum equal to the full actuarially determined cost for each year of service...
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36-27-55.7
Section 36-27-55.7 Purchase of credit for prior service with U. S. Department of Agriculture
Farm Service Agency. (a) Any active and contributing member of the Teachers' Retirement System
or the Employees' Retirement System who has 10 years or more of credible service in either
system may claim and purchase service credit in the system for up to 10 years of prior service
for employment as an employee with the United States Department of Agriculture Farm Service
Agency if the member complies with the conditions prescribed in subsection (b). No member
shall receive credit for any service that the member is already credited with in the system
or any other public retirement plan, with the exception of the federal Social Security program.
(b) Any member who is eligible to purchase service credit pursuant to subsection (a) shall
pay to the Secretary-Treasurer of the system, by May 23, 2013, the full actuarially determined
cost for each year of claimed service as determined by the system's...
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16-25-11.5
Section 16-25-11.5 Purchase of credit for employment in support personnel position. (a) Any
active and contributing member of the Teachers' Retirement System of Alabama shall be eligible
to receive up to five years of creditable service for employment in a support personnel position
in the State of Alabama, if the member claiming the credit has not less than 10 years of contributing
membership service exclusive of military service credit under the Teachers' Retirement System,
and the member performs and complies with the conditions prescribed in subsection (b) of this
section. (b) A member of the Teachers' Retirement System of Alabama eligible under subsection
(a) of this section may receive credit as provided in subsection (a) if as a condition precedent
to the receipt of the credit: (i) the member contributes prior to his or her date of retirement,
to the Teachers' Retirement System for each year of claimed service credit the full actuarially
determined cost for each year of service...
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36-27-56
Section 36-27-56 Granting of credit for service as county solicitor - Sum to be paid into retirement
system to purchase credit for service. (a) Any active and contributing member of any member
unit of the State of Alabama retirement systems who has been such a member for at least one
year may hereby claim and purchase credit in his or her respective member unit of the State
of Alabama retirement systems for service rendered to any county government as a county solicitor.
Such retirement systems member shall be allowed to purchase such prior service for a period
of prior service time not to exceed eight years' total service as county solicitor. (b) Any
member eligible to claim and purchase credit for such county service under subsection (a)
shall be awarded such credit under such member unit of the Retirement Systems of Alabama provided
he or she shall pay into his or her respective retirement system fund prior to said member's
date of retirement and not later than October 1, 1993, a...
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