40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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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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41-4-91
Section 41-4-91 Requisition, duration, approval and modification of allotments of appropriations.
Before an appropriation for any purpose to any department, board, bureau, commission, agency,
office or institution of the state shall become available, there shall be submitted to the
Department of Finance, not less than 20 days before the expiration of the last period for
which an allotment has been or shall have been made, a requisition for an allotment of the
amount estimated to be necessary to carry on its work during the period for which allotments
are made. Allotments shall be made for such length of time as may be determined to be appropriate
and convenient by the Department of Finance, with the approval of the Governor, but no allotment
(except for the acquisition of land, permanent improvements or other capital projects) shall,
in any event, be for a period of longer than three months. Such requisition for an allotment
shall contain such information and data and be in such...
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22-6-1
Section 22-6-1 Appropriations. All revenue, income and receipts for operation of the Medicaid
(Title 19) Program received by the State Health Department shall be appropriated for expenditure
of that program. (Acts 1971, No. 2250, p. 3614, §1.)...
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23-1-61
Section 23-1-61 State Highway Fund - Appropriations; vehicle license fees deposited in fund;
manner of making payments from fund. There is hereby appropriated to the State Department
of Transportation for its use the entire net revenue derived by the state from the sale of
motor vehicle, trailer, and tractor licenses, and such other appropriations or funds received
by the State Department of Transportation shall be expended and accounted for as provided
in this article. Said State Highway Fund shall be paid out of the Treasury on the Comptroller's
warrant drawn upon presentation to him of the certificate of the department approved by the
Governor. (Code 1923, §1317; Acts 1927, No. 347, p. 348; Code 1940, T. 23, §14.)...
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31-1-3
Section 31-1-3 Revolving fund for payment of operating and maintaining quarters; funding; annual
budget; using profits to upgrade facilities; deposit of funds. (a) There is hereby created
in the State Military Department a revolving fund for the payment of operating and maintaining
quarters at Alabama National Guard training sites for senior officers and enlisted personnel.
(b) There is hereby appropriated and allocated to the State Military Department for the revolving
fund a one-time sum of $25,000.00 from the State General Fund for payment of salaries, janitorial
supplies, equipment, furnishings, and other essential expenses to operate, maintain, and enhance
billeting facilities for troops utilizing the training site facilities. (c) The $25,000.00
herein appropriated and allocated shall be designated as the Military Department Billeting
Revolving Fund and shall be used only for the purpose of providing services, supplies, equipment
and furnishings necessary to operate, maintain, and...
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41-5A-22
Section 41-5A-22 Disposition of funds. All moneys or funds received or collected by the Department
of Examiners of Public Accounts in the form of fees, receipts, or income as a result of services
rendered in connection with municipal audits shall be transferred by the department into the
State Treasury to the credit of the General Fund. All moneys or funds received or collected
by the Department of Examiners of Public Accounts from the federal government shall be deposited
into a special fund in the State Treasury, and these moneys and funds are hereby appropriated
or reappropriated as necessary for the sole use of the Department of Examiners of Public Accounts.
(Act 2018-129, §1.)...
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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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17-4-62
Section 17-4-62 Voter Registration Fund. There is established a separate trust fund in the
State Treasury to be known as the Voter Registration Fund. All receipts collected under this
article by the Secretary of State are to be deposited in this fund. The receipts shall be
disbursed only by warrant of the state Comptroller drawn upon the State Treasury supported
by itemized vouchers approved by the Secretary of State. No funds shall be withdrawn or expended
except as budgeted and allotted according to Sections 41-4-80 to 41-4-96, inclusive, and 41-19-1
to 41-19-12, inclusive, and only in amounts as stipulated in the general appropriations act,
or other appropriations acts. (Acts 1994, 1st Ex. Sess., No. 94-826, p. 158, §7; Act 2003-313,
p. 733, §2; §17-4-254; amended and renumbered by Act 2006-570, p. 1331, §22.)...
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40-18-155
Section 40-18-155 Alabama Firefighters Annuity and Benefit Fund. (a) Each Alabama state individual
income tax return form for the 2010 tax year and each year thereafter shall contain a designation
as follows: "Alabama Firefighters Annuity and Benefit Fund. "Check ( ) if you wish
to designate $2 or more of your state income tax refund. "If joint return, check ( )
if spouse wishes to designate $2 or more." (b) Each individual taxpayer required to file
a state income tax return desiring to contribute to the Alabama Firefighters Annuity and Benefit
Fund, may designate, by placing an "X" in the appropriate box on the state income
tax form, that such contribution shall be credited to the foundation. (c) The Department of
Revenue shall determine annually the total amount designated pursuant to subsection (b) for
the fund and shall deposit such amount, less costs of administration not to exceed three percent
of revenue produced, to the fund. (d) The commissioner of the department is authorized...

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