(a) In order to fund this article, a minimum annual fee of two dollars ($2) may be voluntarily contributed from either or both the income tax return of the contributor and the annual ad valorem statement of the contributor by indicating on a check-off box which shall be provided. The checkoff shall be described as the Alabama Firefighters Annuity and Benefit Fund. If a taxpayer voluntarily indicates, two dollars ($2) or more shall be added to his or her income tax amount due or his or her property tax due, or both, respectively, and shall be paid to the appropriate person or authority administering the program. The voluntary contribution or contributions made by the taxpayer shall be distributed by the appropriate person or authority administering the program to the fund created by this article.
(b) The net amount of all such fees shall be remitted by the person or authority collecting the same to the executive director on the tenth day of each month next succeeding that in which the fee is paid.
Structure Code of Alabama
Title 36 - Public Officers and Employees.
Chapter 21 - Law Enforcement Officers Generally.
Article 9 - Alabama Firefighters Annuity and Benefit Fund.
Section 36-21-180 - Definitions.
Section 36-21-185 - Alabama Firefighters Annuity and Benefit Fund.
Section 36-21-187 - Participation in Fund; Fees.
Section 36-21-188 - Prior Service Credit.
Section 36-21-189 - Retirement Annuity.
Section 36-21-190 - Disability Benefits.
Section 36-21-191 - Death Benefits.
Section 36-21-193 - Withdrawal From Fund.
Section 36-21-194 - Semiannual Report of Executive Director; Annual Audit.