reglab/housing_qa huggingface dataset:
AL Code § 45-37A-51.282 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 8 - Miscellaneous.|Section 45-37A-51.282 - Exemptions.

Section 45-37A-51.282Exemptions. Neither all nor any portion of the fund, whether in cash, securities, or otherwise, nor any income or yield thereof, shall be subject to or exacted on account of, any tax. No retirement or disability allowance nor any amount payable thereunder shall be subject to assignment or to any process for the collection of debts, action of court, or otherwise, provided this shall not apply to setoff, recoupment, assignments, debts, or pension loans to the fund or to the city. Except with respect to the return of contributions provided for in Section 45-37A-51.234, no liability of the fund for return of contributions shall be subject to assignment, action of court and, subject to Section 45-37A-51.235 in relation to payment to personal representatives, no liability of the fund for return of contributions shall be subject to any process for the collection of debts or other court action. (Act 2006-339, p. 851, Art. VIII, §3.)
AL Code § 45-37A-51.283 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 8 - Miscellaneous.|Section 45-37A-51.283 - Members in Armed Forces.

Section 45-37A-51.283Members in Armed Forces. Notwithstanding any provision of this subpart to the contrary, contributions, benefits, and service credit with respect to qualified military service shall be provided in accordance with § 414(u), Internal Revenue Code. (Act 2006-339, p. 851, Art. VIII, §4; Act 2011-585, p. 1289, §9.)
AL Code § 45-37A-51.284 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 8 - Miscellaneous.|Section 45-37A-51.284 - Actuarial Assumptions.

Section 45-37A-51.284Actuarial assumptions.  (a) Effective date. Except as provided by the Pension Benefit Guaranty Corporation (PBGC) and the Internal Revenue Service, the limitations of this section shall first apply in determining the amount payable to a participant having an annuity starting date in a fiscal year beginning on or after January 1, 2008. (b) Applicable interest rate. For purposes of the fund’s provisions relating to the calculation of the present value of a benefit payment that is subject to § 417(e), Internal Revenue Code, as well as any other fund provision referring directly or indirectly to the applicable interest rate or applicable mortality table used for purposes of § 417(e), Internal Revenue Code, any provision prescribing the use of the annual rate of interest on 30-year United States Treasury securities shall be implemented by instead using the rate of interest determined by applicable interest rate described by § 417(e), Internal Revenue Code, after its amendment by the federal Pension Protection Act. Specifically, the applicable interest rate shall be the adjusted first, second, and third segment rates applied under the rules similar to the rules of § 430(h)(2)(C), Internal Revenue Code, for the calendar month, lookback month, before the first day of the fiscal year in which the annuity starting date occurs, stability period. For this purpose, the first, second, and third segment rates are the first, second, and third segment rates which would be determined under § 430(h)(2)(C), Internal Revenue Code, if: (1) § 430(h)(2)(D), Internal Revenue Code, were applied by substituting the average yields for the month described in the preceding paragraph for the average yields for the 24-month period described in such section, and (2) § 430(h)(2)(G)(i)(II), Internal Revenue Code, were applied by substituting § 417(e)(3)(A)(ii)(II), Internal Revenue Code, for 412(b)(5)(B)(ii)(II), Internal Revenue Code, and (3) The applicable percentage under § 430(h)(2)(G), Internal Revenue Code, is treated as being 20 percent in 2008, 40 percent in 2009, 60 percent in 2010, and 80 percent in 2011. (c) Applicable mortality assumption. For purposes of the fund’s provisions relating to the calculation of the present value of a benefit payment that is subject to § 417(e), Internal Revenue Code, as well as any other fund provision referring directly or indirectly to the applicable interest rate, any provision directly or indirectly prescribing the use of the mortality table described in Revenue Ruling 2001-62 shall be amended to prescribe the use of the applicable annual mortality table within the meaning of § 417(e)(3)(B), Internal Revenue Code, as initially described in Revenue Ruling 2007-67. (Act 2011-585, p. 1289, §10.)
AL Code § 45-37A-51.300 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 9 - Constructive Subsidiaries of the City.|Section 45-37A-51.300 - Participants in the System.

Section 45-37A-51.300Participants in the system. It being recognized that it is desirable to allow as participants in the system employees of certain departments and authorities, the employees of the following such employers shall be included as constructive employees of the city and as participants in the system under the terms and conditions set forth herein subject only to any qualifications or limitations hereinafter provided. (Act 2006-339, p. 851, Art. IX, §1.)
AL Code § 45-37A-51.301 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 9 - Constructive Subsidiaries of the City.|Section 45-37A-51.301 - Board of Health.

Section 45-37A-51.301Board of health. Employees of the board of health, who were hired prior to June 1, 1994, and who have elected to continue to participate in the system until such employee shall elect to terminate participation in the system, shall be deemed constructively employees of the city during all their time in the service of the board of health, whether past, present, or future, and the retrospective and prospective terms of the system shall be retrospectively and prospectively applied to such constructive employees as fully and restrictively, and with like effect as though the board of health were actually such subsidiary board or department at all times past, present, and future and as though the employees thereof were actually employees of the city at all times while in the service of the board of health, past, present, or future. For the purposes of application of the terms of the system, such constructive employees of the city shall be deemed as in the classified service of the city during such period or periods, whether past, present, or future, as they may be or may have been subject to the same civil service system as that to which employees of the city may be or may have been contemporaneously subject, and shall be governed accordingly by the retrospective and prospective provisions of the system. However, any such constructive employee who may or may have become an employee member after the effective date by virtue of Section 45-37A-51.160 and prior to June 1, 1994, shall be entitled to count as creditable time his or her prior service time as well as his or her paid membership time. In case of existence in the same county of two cities having the classification as a Class 1 municipality that one which first entered such population class shall be deemed the city referred to in this and the next succeeding sections. (Act 2006-339, p. 851, Art. IX, §2.)
AL Code § 45-37A-51.303 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 9 - Constructive Subsidiaries of the City.|Section 45-37A-51.303 - Civil Defense Agency.

Section 45-37A-51.303Civil defense agency. For the purpose of application of the terms of the system, and for such purpose only, and except as may be hereinafter otherwise or differently provided in this and Section 45-37A-51.305, on and after September 1, 1969, the civil defense agency whose territorial jurisdiction or responsibilities include the territory of the city shall be deemed constructively a subsidiary board or department of the city during the civil defense agency's subsequent existence, and the employees thereof in the classified service shall be deemed constructively employees of the city during all their time in the service of the civil defense agency subsequent to September 1, 1969, and thereafter the terms of the system shall be prospectively applied to such constructive employees as fully and restrictively, and with like effect, as though the civil defense agency were actually such subsidiary board or department and as through employees of the city at all times while in the service of the civil defense agency subsequent to September 1, 1969. (Act 2006-339, p. 851, Art. IX, §4.)
AL Code § 45-37A-51.304 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 9 - Constructive Subsidiaries of the City.|Section 45-37A-51.304 - Duties of Board of Health.

Section 45-37A-51.304Duties of board of health. After July 1, 1945, it shall be the duty of the board of health, as an independent agency and not as a subsidiary board or department of the city, to make or cause to be made and paid into the fund deductions from the salaries of all of its employees who are employee members, and to do so in all respects as is provided by the system for the city to make deductions and pay into the fund from salaries of its employees who are employee members, and it shall be the further duty of the board of health, as such independent agency, to make matching contributions to the fund from its own funds in respect of its employees who are employee members, in all respects as it is made the duty of the city to make matching contributions in respect of its employees who are employee members, and it shall be the further duty of the board of health, as such independent agency, to fully cooperate with the board of managers, the city director of finance, and the custodian in the administration of the system, and, thereinabout, to make available to them all such records and information pertaining to employees of the board of health as they or either of them may request for the purpose of administration of the system. (Act 2006-339, p. 851, Art. IX, §5.)
AL Code § 45-37A-51.305 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 9 - Constructive Subsidiaries of the City.|Section 45-37A-51.305 - Duties of the Civil Defense Agency.

Section 45-37A-51.305Duties of the civil defense agency. After September 1, 1969, it shall be the duty of the civil defense agency, or its successor agency, as an independent agency and not as a subsidiary board or department of the city, to make or cause to be made and paid into the fund deductions from the salaries of all of its employees who are employee members, and to do so in all respects as is provided by the system for the city to make deductions and pay into the fund from salaries of its employees who are employee members, and it shall be the further duty of the civil defense agency, or its successor agency, as such independent agency, to make the employer's required contributions pursuant to Section 45-37A-51.192 to the fund from its own funds in respect of its employees who are employee members, in all respects as it is made the duty of the city to make the employer's required contributions pursuant to Section 45-37A-51.192 in respect of its employees who are employee members, and it shall be the further duty of the civil defense agency, as such independent agency, to fully cooperate with the board of managers, the city director of finance, and the custodian in the administration of the system, and, thereinabout, to make available to them all such records and information pertaining to employees of the civil defense agency as they or either of them may request for the purpose of administration of the system. (Act 2006-339, p. 851, Art. IX, §6; Act 2021-245, §1.)
AL Code § 45-37A-51.306 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 9 - Constructive Subsidiaries of the City.|Section 45-37A-51.306 - Employees of the Library Board.

Section 45-37A-51.306Employees of the library board. (a) Employees of the library board shall be deemed constructive employees of the city during their time of service with the library board, whether past, present, or future. The retrospective and the prospective term of the system shall be retrospectively applied to constructive employees as though the library board was actually a subsidiary department of the city at all times, past, present, or future. The employees of the library board shall be governed accordingly by the retrospective and prospective provisions of the system. (b) After the first pay period after August 1, 1999, it shall be the duty of the library board as an independent agency and not as a subsidiary or department of the city, to do all of the following: (1) To pay into the fund deductions from the salaries and wages of its employees who are members of the system. (2) To make the employer's required contributions pursuant to Section 45-37A-51.192 to the fund from its own funds in respect to its employees who are members, in all respects as it is made the duty of the city to make the employer's required contributions pursuant to Section 45-37A-51.192 in respect to its employees. (3) To fully cooperate with the board of managers, the finance director of the city, and the custodian in the administration of the system. (4) To make available to the system all records and information pertaining to employees of the library board as they may request for the purpose of the administration of the system. (Act 2006-339, p. 851, Art. IX, §7; Act 2021-245, §1.)
AL Code § 45-37A-51.307 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 9 - Constructive Subsidiaries of the City.|Section 45-37A-51.307 - Birmingham Airport Authority.

Section 45-37A-51.307Birmingham Airport Authority. For the purpose of the application of the terms of the system, and for such purpose only, employees of the Birmingham Airport Authority, or for any other entity having similar jurisdiction over the Birmingham Municipal Airport, shall be deemed constructively employees of the city and the airport authority shall be deemed constructively a department of the city in the same manner and under the same terms as apply to the classified and unclassified employees of the city. The airport authority shall make or cause to be made and paid into the fund, deductions from the salaries of all of its employees who are employee members, and shall make the employer's required contributions pursuant to Section 45-37A-51.192, all under the same terms as the city employee deduction and the employer's required contributions pursuant to Section 45-37A-51.192 are made. The airport authority shall make this information available to the board of managers, the director of finance, and the custodian in the administration of the system. This provision shall not apply until a resolution of the airport authority requesting participation in the system is delivered to and approved by the board of managers. The airport authority may choose to allow its executive director and department heads, or any of them, to decline participation in the system and thereby waive and forfeit all service credit. The airport authority shall determine which of its job classifications are to be considered in the classified service for the purposes of this system. (Act 2006-339, p. 851, Art. IX, §8; Act 2021-245, §1.)
AL Code § 45-37A-51.308 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 9 - Constructive Subsidiaries of the City.|Section 45-37A-51.308 - Birmingham Emergency Management Agency/district.

Section 45-37A-51.308Birmingham Emergency Management Agency/District. (a) Employees of the Birmingham Emergency Management Agency/District, or for any other entity having similar jurisdiction over the emergency management countywide, shall be deemed constructive employees of the city during such time in the service of the agency, whether past, present, or future. The retrospective and prospective term of the system shall be applied retrospectively to constructive employees as though the district were actually a subsidiary department of the city at all times past, present, or future. For the purpose of the application of the system, constructive employees shall be deemed as employees in the classified service of the city during the period or periods, whether past, present, or future, as the case may be, or may have been subject to the civil service system as that to which employees of the city may be or may have been contemporaneously subject. The employees of the agency shall be governed accordingly by the retrospective and prospective provisions of the system. (b) It shall be the duty of the emergency management agency/district, as an independent agency and not as a subsidiary or department of the city, to pay into the fund deductions from the salaries and wages of its employees who are members of the system. It shall be the further duty of the district, as an independent agency, to make the employer's required contributions pursuant to Section 45-37A-51.192 to the fund from its own funds in respect to its employees who are members, in all respects as it is made the duty of the city to make the employer's required contributions pursuant to Section 45-37A-51.192 in respect to its employees who are members of the system. It shall further be the duty of the district, as an independent agency, to fully cooperate with the board of managers, the finance director of the city, and the custodian in the administration of the system, to make available to them all records and information pertaining to employees of the district as they may request for the purpose of the administration of the system. (Act 2006-339, p. 851, Art. IX, §9; Act 2021-245, §1.)
AL Code § 2-2-90 (2021)
2021 Code of Alabama|Title 2 - Agriculture.|Chapter 2 - Commissioner of Agriculture and Industries.|Article 5 - Center for Alternative Fuels.|Division 1 - General Provisions.|Section 2-2-90 - Legislative Findings; Center for Alternative Fuels; Definitions.

Section 2-2-90Legislative findings; Center for Alternative Fuels; definitions. (a) The Legislature finds that the interests of the citizens, businesses, and political subdivisions of this state are best served by promoting the development and encouraging the use of alternative fuels as a clean, abundant, reliable, and affordable source of energy. (b)(1) There is established within the Department of Agriculture and Industries, the Center for Alternative Fuels. The commissioner of the department shall appoint a director of the center. The department may employ staff necessary to carry out this division. To the extent possible, the staff shall represent the racial, ethnic, and gender makeup of the state. (2) There is created in the State Treasury an Alabama Alternative Fuels and Research Development Fund which shall receive funds from the income tax check-off program established pursuant to Section 2-2-93. (c)(1) For purposes of this division, "alternative fuel" means motor vehicle fuel that is produced from any of the following: a. Biofuel as defined in paragraph a. of subdivision (2). b. Compressed natural gas. c. Liquefied natural gas. d. Liquefied petroleum gas. e. Electricity. (2)a. The term "biofuel" as used above means motor vehicle fuel that meets all of the following requirements: 1. Is produced from grain, starch, oilseeds, vegetable, algae, animal, or fish materials including fats, greases and oils, sugarcane, sugar beets, sugar components, tobacco, potatoes, and lignocellulosic or other biomass. 2. Is used to replace fossil fuel or reduce the quantity of fossil fuel present in a fuel mixture used to operate a motor vehicle. 3. Meets the most current applicable American Society of Testing and Materials (ASTM) Fuel Specification standard. b. Biofuel includes all of the following:  1. Cellulosic biomass biofuels such as ethanol, butanol, diesel, gasoline, and aviation fuel derived from any lignocellulosic, hemicellulosic or cellulosic matter that is available on a renewable or recurring basis, including dedicated energy crops and trees, wood and wood residues, plants, grasses, agriculture residues, and fibers.  2. Waste derived biofuels derived from animal waste, municipal solid waste, and other waste materials. 3. Biodiesel that is a diesel fuel substitute derived from non-petroleum renewable resources and any blending components derived from non-petroleum renewable resources, provided that only the renewable fuel portion of any such blending component shall be considered part of the applicable volume. (d) All alternative fuels sold in Alabama shall meet the appropriate ASTM standard for that particular fuel. (Act 2007-452, p. 935, §1.)
AL Code § 2-2-91 (2021)
2021 Code of Alabama|Title 2 - Agriculture.|Chapter 2 - Commissioner of Agriculture and Industries.|Article 5 - Center for Alternative Fuels.|Division 1 - General Provisions.|Section 2-2-91 - Duties of the Center.

Section 2-2-91Duties of the center. The responsibilities of the center shall be as follows: (1) To assess the current status and development of sources of alternative fuels as defined in subsection (c) of Section 2-2-90. (2) To act as an information center for alternative fuels. (3) To create an information clearinghouse for available federal grant funds and to provide information regarding these grants to individuals, businesses, and political subdivisions interested in developing sources of alternative fuels. (4) To establish criteria for matching potential grant applicants with available grants. (5) To promote alternative fuels as a viable energy source in this state. (6) To ensure that alternative fuels sold in Alabama meet ASTM standards. (7) To receive and expend funds paid to the Alternative Fuel Research and Development Fund through the income tax check-off program created in Section 2-2-93 and to expend and disburse the funds for the purposes in Section 2-2-93. (Act 2007-452, p. 935, §2.)
AL Code § 2-2-92 (2021)
2021 Code of Alabama|Title 2 - Agriculture.|Chapter 2 - Commissioner of Agriculture and Industries.|Article 5 - Center for Alternative Fuels.|Division 1 - General Provisions.|Section 2-2-92 - Promulgation of Rules.

Section 2-2-92Promulgation of rules. The department may promulgate rules necessary for the efficient operation of the center. (Act 2007-452, p. 935, §3.)