Alabama § 45-8A-23.138 - Surplus.
Full text of Alabama Code of Alabama § 45-8A-23.138 — Surplus., with citation guidance and answers to common questions.
§ 45-8A-23.138. Surplus.
Surplus shall include:
(a) Revenue receipts made available by the lapsing of unencumbered appropriation balances at the beginning of the budget year;
(b) Receipts from unanticipated miscellaneous revenues of the preceding fiscal year;
(c) Receipts from anticipated miscellaneous revenues of the preceding fiscal year in excess of the estimates in the budget;
(d) Receipts during the previous fiscal year from taxes or liens against which a complete reserve has been established.
Frequently Asked Questions About Alabama § 45-8A-23.138
What does Code of Alabama § 45-8A-23.138 cover?
Section 45-8A-23.138 ("Surplus.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 45-8A-23.138?
A common citation format is "Code of Alabama § 45-8A-23.138" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 45-8A-23.138 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.