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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-1-48

Investment of Ad Valorem Taxes - Use of Special Funds

Official textalison.legislature.state.al.us

The special funds herein established shall be used and expended by the officials for which the funds are established by such officials requisitioning expenditures from the fund for the payment of any and all reasonable and necessary expenses incurred in carrying out their official duties, including but not necessarily limited to the following: Official educational expenses for such officials and/or their employees; provided, that such funds may not be expended for the usual and ordinary expenses of operating such officials’ office otherwise required by law to be furnished by the county governing body.

Last amended: Acts 1989, No. 89-913, p. 1808, §2.

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In this chapter (40 sections)
  1. 40-1-9 · Equalization of Taxation of State and National Banks
  2. 40-1-10 · Duty of Salaried Officers as to Disposition of Fees Collected
  3. 40-1-13 · Defense of Actions Involving Revenue Laws
  4. 40-1-14 · Payment of Court Costs
  5. 40-1-15 · Execution Sufficient Warrant for Levy
  6. 40-1-16 · Copies of Books, Records, Papers, Etc., Admitted in Evidence
  7. 40-1-17 · Judgment on Verdict in Favor of State Against Officers
  8. 40-1-18 · Falsely Returning List of Taxpayer as Sworn To
  9. 40-1-19 · Bank Officer Failing to Make, Swear To, and Deliver Required…
  10. 40-1-20 · Taxing Authorities Acting as Attorney for Taxpayer
  11. 40-1-21 · Access to Books and Records of Revenue Officers
  12. 40-1-22 · Penalty for Officers Who Neglect Duty
  13. 40-1-23 · Liability of Officers for Conversion
  14. 40-1-24 · Duty of Sheriff in Selling Property Under Execution, Etc
  15. 40-1-25 · Dealing in State Securities
  16. 40-1-26 · Falsely and Fraudulently Procuring State Warrants
  17. 40-1-27 · Payment of Taxes by Lienors
  18. 40-1-28 · Impeachment of Officers
  19. 40-1-29 · Form of Notices to Taxpayers
  20. 40-1-30 · Notice Required to Be Given by Registered Mail May Be Given…
  21. 40-1-31 · Distribution of Revenues Collected
  22. 40-1-31.1 · Disposition of Certain Fees
  23. 40-1-31.2 · Elimination of Payments of Less Than Five Dollars to…
  24. 40-1-32.1 · Education Trust Fund Proration Prevention Act
  25. 40-1-35 · Enforcement of Liability for Taxes Imposed by Other States
  26. 40-1-37 · Ratification of Certain Municipal or County Elections as to…
  27. 40-1-38 · Trial Tax
  28. 40-1-39 · Prompt Returns, Reports, Payments, and Settlements
  29. 40-1-40 · Actions Against Officers
  30. 40-1-41 · Correction of Settlements of Assessors
  31. 40-1-42 · Overpayments into State Treasury
  32. 40-1-43 · Misuse of Federal Tax Returns or Information Therefrom by…
  33. 40-1-44 · Interest on Delinquent Taxes and Overpayments
  34. 40-1-45 · Timely Mailing Treated as Timely Filing and Paying
  35. 40-1-46 · Payment to Certain Certified Appraisers, Mappers, or Tax…
  36. 40-1-47 · Investment of Ad Valorem Taxes
  37. 40-1-48 · Investment of Ad Valorem Taxes - Use of Special Funds
  38. 40-1-49 · Suspension of Collection When Costs Exceed Amounts Collected
  39. 40-1-50 · Reporting Requirements of State Agencies Administering…
  40. 40-1-51 · Requirements for Tax Credit Legislation; Taxpayer Reporting…
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