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36-28-7
Section 36-28-7 Collection, etc., of contributions of state employees. (a) Every employee of
the state whose services are covered by an agreement entered into under Section 36-28-4 shall
be required to pay for the period of such coverage into the Contribution Fund established
by Section 36-28-8 contributions with respect to wages, as defined in Section 36-28-1, equal
to the amount of tax which would be imposed by Section 3101 of Title 26, U.S.C.A., if such
services constituted employment within the meaning of that act. Such liability shall arise
in consideration of the employee's retention in the service or his entry upon such service
after November 1, 1950. (b) The contribution imposed by this section shall be collected by
the state by deducting the amount of the contribution from wages as and when paid, but failure
to make such deduction shall not relieve the employee from liability for such contribution.
The persons or department preparing the payrolls through which employees...
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12-17-4
Section 12-17-4 State assumption of retirement and other employee benefits. (a) Retirement.
- Employees of the circuit and district court, hereinafter "eligible employees,"
shall, on the date they join or joined the state personnel system, be covered by the Employees'
Retirement System of Alabama; provided, that an employee who on that date is covered by a
local retirement system may by written notice filed within 30 days prior to the date the employee
joins the state personnel system, with the Comptroller, elect to retain instead membership
in the local retirement plan; provided further, that any employee joining the state personnel
system on or before October 1, 1977, shall have the right to make such election within 30
days prior to October 1, 1977. Upon election of an employee, the Comptroller shall pay to
such local government plans the employer retirement contribution attributable to employees
electing to retain local plan membership; provided, that such employer contribution...
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36-28-5
Section 36-28-5 Submission, approval, etc., of plans for coverage of employees of political
subdivisions and of state and local instrumentalities; payment, etc., of contributions by
political subdivisions or instrumentalities and employees generally. (a) Each political subdivision
of the state and each instrumentality of the state or of a political subdivision is hereby
authorized to submit for approval by the state Comptroller a plan for extending the benefits
of Title II of the Social Security Act, in conformity with applicable federal law, to employees
of any such political subdivision or instrumentality. Each such plan or any amendment thereof
shall be approved by the state Comptroller if it finds that such plan or such plan as amended
is in conformity with such requirements as are provided in regulations of the state Comptroller;
except, that no such plan shall be approved unless: (1) It is in conformity with the requirements
of the applicable federal law and with the agreement...
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36-27-1
Section 36-27-1 Definitions. When used in this article, the following terms shall have the
following meanings, respectively, unless the context clearly indicates otherwise: (1) RETIREMENT
SYSTEM. The Employees' Retirement System of Alabama as defined in Section 36-27-2. (2) EMPLOYEE.
Any regular employee of the State of Alabama whose salary is paid by state warrant by the
state, except a member of the Legislature of the state, a person who is covered or eligible
to be covered under the Teachers' Retirement System of Alabama or any other retirement system
to which contributions are made by the state, an elective official of the state government,
and a temporary employee or person engaged under retainer or special agreement. In all cases
of doubt the Board of Control shall determine who is an employee within the meaning of this
article. The term shall include any regular employee of the Alabama state hospitals and Partlow
State School and Hospital and the Alabama State Port Authority,...
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45-37A-51.05
Section 45-37A-51.05 Retirement and relief fund. (a) For the purpose of the deductions from
salary provided for in this section, the salary of a fireman or policeman shall be deemed
to be the same as his or her salary is for the purpose of payroll deductions provided for
in Section 9 of Act 929. (b)(1) At the end of each payroll period after the effective date
of this subpart, the City of Birmingham shall deduct from the salary of each firefighter police
officer who commenced service on or after May 2, 1978, an amount equal to three and 30/100
percent of his or her salary plus an actuarially determined amount to cover one-half of the
cost of providing a retirement benefit after 20 years of credited service. This amount shall
not exceed the amount necessary to fund the additional cost over a period of 30 years, and
shall be deposited into the supplemental pension system; provided, however, the city shall
not make any such deduction from the salary of any firefighter or police officer...
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36-27-24
Section 36-27-24 Funds for assets of retirement system - Creation; composition; disposition
of funds; appropriations. (a) Effective October 1, 1997, all the assets of the retirement
system shall be credited according to the purpose for which they are held among three funds,
namely, the Annuity Savings Fund, the Pension Accumulation Fund, and the Expense Fund. The
operation of the former Pension Reserve Fund and the Annuity Reserve Fund shall be discontinued
as of such date and the balance of the former Pension Reserve Fund shall be transferred to
the Pension Accumulation Fund, and the balance of the former Annuity Reserve Fund shall be
transferred to the Pension Accumulation Fund. (b) Annuity Savings Fund. The Annuity Savings
Fund shall be a fund in which shall be accumulated contributions from the compensation of
members to provide for their annuities. Contributions to and payments from the Annuity Savings
Fund shall be made as follows: Effective October 1, 1971, each employer shall...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual, including,
but not limited to, an attorney or certified public accountant with written authority or power
of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal; provided
however, that nothing herein shall be construed as entitling any such individual who is not
a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL JUDGE
or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER. The commissioner
of the department or his or her delegate. (5) COMPTROLLER. The Comptroller of the State of
Alabama. (6) DELEGATE. When used with reference to the commissioner means any officer or employee
of the department duly authorized by the commissioner,...
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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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16-25-1
Section 16-25-1 Definitions. For the purposes of this chapter the following terms, unless a
different meaning is plainly required by the context, shall have the following respective
meanings: (1) RETIREMENT SYSTEM. The Teachers' Retirement System of Alabama as defined in
Section 16-25-2. (2) PUBLIC SCHOOL. Any day school conducted within the state under the authority
and supervision of a duly elected or appointed county or city board of education and any educational
institution supported by and under the control of the state or any private nondenominational
school operated nonprofit for the education of children of school age residing within a district
where no public school is available for the children. (3) TEACHER. Any teacher, principal,
superintendent, supervisor, college professor, administrative officer, or clerk employed in
any public school or public college within the state or employed in any private nondenominational
school operated nonprofit for the education of children of...
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25-4-8
Section 25-4-8 Employer. (a) Employer, as used in this chapter, prior to January 1, 1978, shall
mean any employing unit which was so defined in this chapter prior to such date. After December
31, 1977, except as otherwise provided in this chapter, employer, as used in this chapter
shall mean: (1) Any employing unit which, after December 31, 1977: a. In any calendar quarter
in either the current or preceding calendar year paid, for service in employment, wages of
one thousand five hundred dollars ($1,500) or more; or b. For some portion of a day in each
of 20 different calendar weeks, whether or not such weeks were consecutive, in either the
current or the preceding calendar year, had in employment at least one individual (irrespective
of whether the same individual was in employment in each such day). (2) Any employing unit
which, having become an employer under this chapter, has not under Sections 25-4-130 and 25-4-131
ceased to be an employer subject to this chapter. (3) For the...
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