All officials who are being converted from a fee basis to a salary basis by this chapter, whose net personal income from fees, commissions, allowances, or other compensation for the tax year next preceding May 4, 1982 are higher than the salaries specified in the foregoing schedule, shall be placed on a salary equal to their net personal income for such year. Such salary for said officials being converted from a fee basis to a salary basis shall continue, subject to the other provisions of this chapter, for as long as said officials continuously remain in office, and upon vacation of their office for whatever cause the salary of their successor shall be determined according to the schedule set forth in Section 40-6A-2 hereof, unless otherwise provided by the passage of local legislation affecting any of such counties. The net personal income of such officials during the tax year next preceding the effective date of this chapter shall be certified by said officials to the governing body of their respective counties, and such net personal income must be verified by the office of Examiners of Public Accounts. The term "net personal income" as used herein shall mean the total fees, commissions, allowances, and other compensation for the tax year next preceding May 4, 1982 less the total amount paid by such official in said tax year for the operation of his or her office, including salaries of any employees in such office paid by such official.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Section 40-6A-1 - Legislative Intent.
Section 40-6A-3 - This Section Not Applicable to Salaries of Certain Officials.
Section 40-6A-4 - Salary Must Equal Net Personal Income.
Section 40-6A-6 - Fees, Commissions, etc., Must Now Be Paid Into Local General Fund.
Section 40-6A-7 - Manner of Payment of Fees, etc., Due Prior to Conversion From Fee to Salary Basis.