reglab/housing_qa huggingface dataset:
AL Code § 45-24-111 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 11 - Elections.|Part 2 - Election Officers.|Section 45-24-111 - Compensation.

Section 45-24-111Compensation. The officers appointed to hold elections in Dallas County shall each be entitled to twenty-five dollars ($25) and the returning officer, in addition, to fifteen cents ($0.15) a mile in going to the courthouse and returning to the place of holding the election. The several claims shall be paid as preferred claims, out of moneys in the county treasury not otherwise appropriated, on proper proof of service rendered. The county shall be reimbursed for the amount provided under the general law of the state. (Act 81-251, p. 334, §1.)
AL Code § 45-24-230 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 23 - Sheriff.|Part 1 - Compensation.|Section 45-24-230 - Salary.

Section 45-24-230Salary. (a) Commencing October 1, 2007, the annual salary of the sheriff shall be sixty-five thousand dollars ($65,000) per year, payable in equal monthly installments out of the general fund of the county. The salary provided by this section shall be in lieu of any other compensation or expense allowance provided by law. (b) Any cost-of-living raise or merit raises or any other compensation granted to the sheriff by the county prior to June 7, 2007, are hereby ratified and confirmed, and shall continue to be paid until September 30, 2007. (Act 2007-304, p. 553, §§1, 2; Act 2007-410, p. 840, §§1, 2.)
AL Code § 45-24-230.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 23 - Sheriff.|Part 1 - Compensation.|Section 45-24-230.01 - Salary Increase.

Section 45-24-230.01Salary increase.  Beginning with the expiration of the term of the incumbent sheriff, the annual salary for the Sheriff of Dallas County shall be increased by fifteen thousand dollars ($15,000) per annum, payable in equal monthly installments from the general fund of the county. The salary increase provided herein shall be in addition to all other expense allowances, compensation, or salary provided by law. (Act 2014-447, p. 1673, §1.)
AL Code § 45-24-231 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 23 - Sheriff.|Part 2 - Jails.|Section 45-24-231 - Jail Canteen and Telephone System.

Section 45-24-231Jail canteen and telephone system. (a) The Sheriff of Dallas County or the authorized agents of the sheriff may operate a jail canteen and a telephone system for prisoners within the confines of the county jail. The jail canteen and telephone system shall be operated to serve the needs of the jail population. (b)(1) The sheriff shall establish and maintain a Law Enforcement Fund in a bank located in Dallas County. All proceeds collected from the operation of the jail canteen under this section shall be deposited by the sheriff into the Law Enforcement Fund. All proceeds from the operation of the telephone system shall be deposited in the county general fund. (2) The sheriff shall keep an account of all jail canteen sales and telephone usage fees and expenditures for the Law Enforcement Fund for audit by the Department of Examiners of Public Accounts. The jail canteen account, telephone system account, and Law Enforcement Fund shall be audited at the same time other accounts of the sheriff are audited. The Department of Examiners of Public Accounts shall submit a copy of the audit to the sheriff within 30 days of its completion. (c) All profits realized in the operation of the jail canteen shall be expended at the discretion of the sheriff for law enforcement purposes in Dallas County, including office expenses, that are in the interest of the public. All proceeds from the operation of the telephone system shall be expended at the discretion of the Dallas County Commission for law enforcement purposes or other purposes for which public funds may be expended. (d) The establishment of the Law Enforcement Fund and the use of the proceeds shall not diminish or take the place of any other source of income established for the sheriff or the operation of the office. (e) Any actions relating to the operation of a jail canteen and telephone system in the county jail prior to June 1, 1999, are ratified and confirmed. Any existing proceeds derived from the operation of a jail canteen prior to June 1, 1999, shall be deposited into the Law Enforcement Fund created by this section. Any existing proceeds derived from the operation of the telephone system prior to June 1, 1999, shall be deposited into the county general fund. (Act 99-308, p. 418, §§1-5.)
AL Code § 45-24-232 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 23 - Sheriff.|Part 3 - Pistol Permits.|Section 45-24-232 - Fee; Sheriffs Law Enforcement Fund.

Section 45-24-232Fee; Sheriffs Law Enforcement Fund. (a) In Dallas County, the fee for issuance of a permit to carry a pistol in a vehicle or concealed on or about the person as provided in Section 13A-1l-75, shall be twenty dollars ($20), which shall be collected by the sheriff. (b) Any and all monies collected under subsection (a) shall be deposited by the Sheriff of Dallas County in any bank located in Dallas County selected by the sheriff, into a fund known as the Sheriffs Law Enforcement Fund. (c) The Sheriffs Law Enforcement Fund shall be drawn upon by the Sheriff of Dallas County or his or her appointed agent and shall be exclusively for law enforcement purposes in the public's interest and in the discharge of the sheriff's office as the sheriff sees fit. (d) The establishment of the Sheriffs Law Enforcement Fund and the use of such funds shall in no way diminish or take the place of any other imbursement or other source of income established for the sheriff or the operation of his or her office. (Act 88-387, p. 576, §§1-4; Act 93-519, p. 853, §1.)
AL Code § 45-24-240 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 1 - Offices Ol Tax Assessor and Tax Collector.|Section 45-24-240 - Expense Allowance.

Section 45-24-240Expense allowance. The Tax Assessor and the Tax Collector of Dallas County shall each be entitled to receive an additional expense allowance in the amount of seven thousand five hundred dollars ($7,500) per annum to be paid out of the county general fund. The expense allowance shall be in addition to any and all other compensation, salary, and expense allowances provided for by law. (Act 89-383, p. 741, §1.)
AL Code § 45-24-241 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 2 - Tax, Ad Valorem.|Section 45-24-241 - Applicability.

Section 45-24-241Applicability. The provisions of this part shall apply only to those portions of Dallas County located outside the corporate boundaries of the City of Selma.  (Act 91-535, p. 962, §1; Act 91-729, p. 1419, §1.)
AL Code § 45-24-241.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 2 - Tax, Ad Valorem.|Section 45-24-241.01 - Legislative Findings.

Section 45-24-241.01Legislative findings. The Legislature hereby declares that the county fire association and the volunteer fire departments that receive funds pursuant to this part are organizations which are public in nature, as they promote and protect the health, safety, and welfare of the citizens of the county. (Act 91-535, p. 962, §2; Act 91-729, p. 1419, §2.)
AL Code § 45-24-241.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 2 - Tax, Ad Valorem.|Section 45-24-241.02 - Levy of Special Property Tax.

Section 45-24-241.02Levy of special property tax. The County Commission of Dallas County is authorized and empowered to levy and collect a special property tax, in addition to all other taxes now or hereafter provided by law, not exceeding three and one-half mills on each one dollar's worth of taxable property outside the corporate limits of the City of Selma, as assessed for state ad valorem taxation during the preceding year. The proceeds of the additional taxes levied by this part shall be used exclusively for fire, emergency medical, and rescue services. (Act 91-535, p. 962, §3; Act 91-729, p. 1419, §3.)
AL Code § 45-24-241.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 2 - Tax, Ad Valorem.|Section 45-24-241.03 - Assessment and Collection of Tax; Disposition of Funds.

Section 45-24-241.03Assessment and collection of tax; disposition of funds. The Tax Assessor of Dallas County shall assess the tax herein provided for, and the Tax Collector of Dallas County shall collect the tax, in the same manner and method that other ad valorem taxes are collected. The proceeds of the tax shall be paid into a special county fund. Within 30 days of payment into such special fund, the county commission shall allocate the funds among the Dallas County Fire Association and eligible volunteer fire departments. The Dallas County Fire Association shall receive two thousand dollars ($2,000) from such funds and the remainder of the funds shall be divided equally among the eligible volunteer fire departments. (Act 91-535, p. 962, §4; Act 91-729, p. 1419, §4.)
AL Code § 45-24-241.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 2 - Tax, Ad Valorem.|Section 45-24-241.04 - Eligible Volunteer Fire Department.

Section 45-24-241.04Recordkeeping. Every distributor, retail dealer, or storer shall keep for not less than three years, books, documents, or papers to show the amounts of sale or withdrawals of gasoline and motor fuel. (Act 94-712, p. 1382, §5.)
AL Code § 45-24-241.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 2 - Tax, Ad Valorem.|Section 45-24-241.05 - Expense of Funds; Financial Statement.

Section 45-24-241.05Expense of funds; financial statement.  Funds paid to eligible volunteer fire departments shall only be expended for fire protection and emergency medical and rescue services, including training, supplies, and equipment. The funds may also be expended to purchase liability insurance to insure coverage of acts or omission which are directly related to the functions of a volunteer fire department which are committed by a volunteer fire department or the personnel of a volunteer fire department, or both. The funds may not be expended for salaries, food, drink, social activities, or fund-raising activities. After receiving funds, the volunteer fire departments shall keep accurate records to verify that the funds were properly expended. By September 15th of each year, the department shall file a financial statement with the county association and the county commission detailing the expenditure of all funds during the previous 12 months. The filing shall also account for all unspent funds and whether the unspent funds have been obligated. The county association shall supply the accounting forms to each eligible volunteer fire department. Provided, further, that no new fire departments shall be funded within Dallas County without the prior approval of the Dallas County Association of Volunteer Fire Departments, the Alabama Forestry Commission, and the Dallas County Commission. (Act 91-535, p. 962, §6; Act 91-729, p. 1419, §6.)
AL Code § 45-24-241.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 2 - Tax, Ad Valorem.|Section 45-24-241.06 - Dissolution or Abandonment of Fire Department.

Section 45-24-241.06Dissolution or abandonment of fire department. Upon dissolution or abandonment of any eligible volunteer fire department, any remaining funds derived from this part or any assets purchased with funds derived from this part shall, after all indebtedness has been satisfied, be transferred to the county commission. The funds and assets shall be reallocated by the county commission to other volunteer fire departments. In the event there are no volunteer fire departments, the funds or assets shall be placed in the county general fund. (Act 91-535, p. 962, §7; Act 91-729, p. 1419, §7.)
AL Code § 45-24-241.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 2 - Tax, Ad Valorem.|Section 45-24-241.07 - Personnel; Liability of Commissioners.

Section 45-24-241.07Personnel; liability of commissioners. The personnel of volunteer fire departments provided for in this part shall not be considered as employees, servants, or agents of the county and the members of the county commission and the employees of the county shall not be liable in either their official capacity or in a private capacity for the actions of the personnel of volunteer fire departments. (Act 91-535, p. 962, §8; Act 91-729, p. 1419, §8.)
AL Code § 45-24-242 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-24-242 - Applicability.

Section 45-24-242Applicability. This part shall apply only to Dallas County. (Act 94-712, p. 1382, §1.)
AL Code § 45-24-242.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-24-242.01 - Definitions.

Section 45-24-242.01Definitions. For purposes of this part, the following terms shall have the following meanings: (1) COUNTY. Dallas County. (2) COUNTY COMMISSION. The County Commission of Dallas County. (3) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade, but shall not apply to any transaction by the distributor in interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute therefor which is commonly used in internal combustion engines. The term shall not include those products known commercially as kerosene oil, fuel oil, or crude oil when used for lighting, heating, or industrial purposes. (5) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene, jet fuel, or any substitutes or devices therefore when sold, distributed, stored, or withdrawn from storage in the county for use in the operation of any motor vehicle upon the highways of this state. (6) PERSON. Natural persons, corporations, partnerships, companies, agencies, associations, incorporated or otherwise, trusts, estates, and other entities. (7) REFINER. Any person who manufactures, distills, blends, compounds, or mixes products in the production of gasoline or motor fuel. (8) RETAIL DEALER. Any distributor who is also engaged in the selling of gasoline or motor fuel at any place in this state in broken quantities. (9) STORER. Any person who ships, causes to be shipped, or receives gasoline or motor fuel in any quantities and who stores, withdraws, or uses gasoline or motor fuel for any purpose. (10) USER. Any person who uses or consumes gasoline or motor fuel. The term shall not include any refiner who has a refinery, located in Dallas County, when using gasoline or motor fuel in the manufacturing or refining process, or any person who holds a federal permit to blend motor fuels and who pays the federal excise tax on the motor fuels directly to the federal government, when the person uses gasoline in this state in the blending process. (Act 94-712, p. 1382, §2.)
AL Code § 45-24-242.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-24-242.02 - Levy and Payment of Tax.

Section 45-24-242.02Levy and payment of tax. (a) The Dallas County Commission may impose an additional excise tax on persons selling, distributing, storing, or withdrawing from storage gasoline and motor fuel in an amount not to exceed two cents ($0.02) and may require every distributor, retail dealer, or storer to pay the additional excise tax. The additional excise tax imposed pursuant to this part shall not be imposed upon the sale of gasoline or motor fuel used in interstate commerce. If the additional excise tax has been paid by a distributor, retail dealer, or storer, the payment shall be sufficient, the intention being that the taxes shall not be paid but once. The additional excise tax shall apply to persons, retail, dealers, or distributors storing gasoline or motor fuel and distributing or withdrawing from storage, whether the withdrawal is for sale or other use. Sellers of gasoline or motor fuel paying the tax herein provided may pay the tax computed and paid on the basis of sales, and storers and distributors shall compute and pay the tax on the basis of withdrawals or distributions. The commission shall not impose any tax upon any gasoline or motor fuel when used in essential governmental functions by the State of Alabama or any agency thereof, federal government or any agency thereof, county commissions, or boards of education. The taxes may only be imposed by the commission after two public hearings have been held on the proposed taxes held at least one week apart. The public hearings shall be advertised for three consecutive days prior to each hearing. After the public hearings, the taxes may be imposed pursuant to this section at a regular or special call meeting of the commission upon the adoption by the commission of a resolution by a majority vote of the total membership.  (b) Any user exempted from the state gasoline tax or motor fuel tax, or both, shall be exempted from the tax levied in this part. (Act 94-712, p. 1382, §3.)
AL Code § 45-24-242.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-24-242.03 - Statement of Sales and Withdrawals.

Section 45-24-242.03Statement of sales and withdrawals. On or before the 20th day of each month after the commission has imposed the additional excise tax, each person upon whom the excise tax is imposed shall furnish to the commission on forms prescribed by it a true and correct statement of all sales and withdrawals of gasoline or motor fuel made by that person during the preceding month. Each person shall furnish to the commission any additional information required by the commission and shall pay to the revenue commissioner an amount of money equal to the excise tax due under this part. The statement made by the distributor, retail dealer, or storer shall be sworn to before an officer authorized to administer oaths and any false statement sworn to shall constitute perjury and, upon conviction, the person so convicted shall be punished as provided by law.  (Act 94-712, p. 1382, §4.)
AL Code § 45-24-241.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-24-241.04 - Recordkeeping.

Section 45-24-241.04Recordkeeping. Every distributor, retail dealer, or storer shall keep for not less than three years, books, documents, or papers to show the amounts of sale or withdrawals of gasoline and motor fuel. (Act 94-712, p. 1382, §5.)
AL Code § 45-24-242.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-24-242.05 - Reports to the Commission.

Section 45-24-242.05Reports to the commission. Within 30 days after any tax has been imposed pursuant to this part, every distributor, retail dealer, or storer shall make a report to the commission, on blanks furnished by it, showing the place and post office address at which the distributor, retail dealer, or storer is engaged in the business. The information shall be entered on a book for that purpose. If the distributor, retail dealer, or storer moves the place of business from one address to another, the distributor, retail dealer, or storer shall within 30 days thereafter notify the commission of the move, and shall give the former place and post office address and the place and post office address to which the place of business has moved. After May 4, 1994, no person shall become a distributor, storer, or seller of gasoline or motor fuel in the county until he or she shall have made reports to the commission. (Act 94-712, p. 1382, §6.)
AL Code § 45-24-242.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-24-242.06 - Failure to Report.

Section 45-24-242.06Failure to report. If any distributor, retail dealer, or storer of gasoline or motor fuel fails to make the reports, fails to comply with any regulation adopted for the collection of the tax by the commission within the time required for making the reports, or fails to pay the tax imposed within the time established for the payment, the distributor, retail dealer, or storer shall be guilty of a Class C misdemeanor, and, upon conviction thereof, shall be punished as provided by law. (Act 94-712, p. 1382, §7.)
AL Code § 45-24-242.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-24-242.07 - Enforcement.

Section 45-24-242.07Enforcement. The commission shall enforce this part and it shall have the right itself, or its member or its agents to examine the books, reports, and accounts of every distributor, retail dealer, or storer of gasoline or motor fuel on which the tax has been imposed. The commission may make any and all rules and regulations deemed necessary and proper for the collection of the tax. Upon a resolution of the commission, the State Department of Revenue may collect the tax imposed by the county pursuant to this part. Provided that collection of the tax imposed herein, by the State Department of Revenue, shall commence on the first day of the third month following the receipt of the resolution from the Dallas County Commission directing the department to collect the tax. All persons, firms, businesses, and corporations owing the tax shall pay it to the department and the payment shall be a full and complete discharge of all liability for the tax owed the county. The department shall promulgate reasonable rules and regulations to facilitate the orderly and efficient collection of the tax imposed pursuant to this part. The department may recover all costs of collecting the tax, not to exceed five percent of the proceeds, and shall pay the net amount remaining thereafter to the commission. (Act 94-712, p. 1382, §8.)
AL Code § 45-24-242.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-24-242.08 - Delinquency of Payment of Tax.

Section 45-24-242.08Delinquency of payment of tax. If any distributor, retail dealer, or storer in gasoline or motor fuel fails to make monthly reports or fails to pay the tax imposed under this part, the tax shall be deemed delinquent. A penalty in the amount of 10 percent of the tax liability shall be added to the amount due, along with interest calculated according to the rate(s) established under Section 40-1-44. If the commission determines that a good and sufficient cause exists for the delinquency, the penalty may be waived by the commission. If any person is delinquent in the payment of the tax imposed pursuant to this part, the commission shall issue execution for the collection of the tax, directed to any sheriff of the state. The sheriff shall then proceed to collect the tax in the manner now provided by law for the collection of delinquent taxes by the county revenue commissioner and shall make a return of the execution to the commission. The tax imposed pursuant to this part and any penalties provided herein shall be held as a debt payable to the county by the person against whom the tax has been imposed or against whom the penalties shall have accrued. All taxes and penalties shall be a lien upon the property in the county and elsewhere in this state of the person against whom the tax has been imposed and the penalties have accrued. (Act 94-712, p. 1382, §9.)