Most counties do not have home rule
Any policy changes proposed in different areas of the state must be approved by the entire Alabama legislature and, frequently, by state referendum
One criticism of the current constitution claims that its complexity and length intentionally codify segregation and racism
Alabama's government is divided into three coequal branches
The legislative branch is the Alabama Legislature, a bicameral assembly composed of the Alabama House of Representatives, with 105 members, and the Alabama Senate, with 35 members
The Legislature is responsible for writing, debating, passing, or defeating state legislation
The Republican Party currently holds a majority in both houses of the Legislature
The Legislature has the power to override a gubernatorial veto by a simple majority (most state Legislatures require a two-thirds majority to override a veto)
Until 1964, the state elected state senators on a geographic basis by county, with one per county
It had not redistricted congressional districts since passage of its constitution in 1901; as a result, urbanized areas were grossly underrepresented
It had not changed legislative districts to reflect the decennial censuses, either
At that time, Alabama and many other states had to change their legislative districting, as many across the country had systems that underrepresented urban areas and districts
This had caused decades of underinvestment in such areas
For instance, Birmingham and Jefferson County taxes had supplied one-third of the state budget, but Jefferson County received only 1/67th of state services in funding
Through the legislative delegations, the Alabama legislature kept control of county governments
The executive branch is responsible for the execution and oversight of laws
It is headed by the governor of Alabama
The current governor is Republican Kay Ivey
The members of the Legislature take office immediately after the November elections
Statewide officials, such as the governor, lieutenant governor, attorney general, and other constitutional officers, take office the following January
The judiciary is responsible for interpreting the Constitution of Alabama and applying the law in state criminal and civil cases
The state's highest court is the Supreme Court of Alabama
Alabama uses partisan elections to select judges
Since the 1980s judicial campaigns have become increasingly politicized
The current chief justice of the Alabama Supreme Court is Republican Tom Parker
All sitting justices on the Alabama Supreme Court are members of the Republican Party
Alabama has the death penalty with authorized methods of execution that include the electric chair and the gas chamber
Some critics believe the election of judges has contributed to an exceedingly high rate of executions
Alabama has the highest per capita death penalty rate in the country
In some years, it imposes more death sentences than does Texas, a state which has a population five times larger
However, executions per capita are significantly higher in Texas
Some of its cases have been highly controversial; the U.S
Supreme Court has overturned 24 convictions in death penalty cases
This judicial authority was removed in April 2017
On May 14, 2019, Alabama passed the Human Life Protection Act, banning abortion at any stage of pregnancy unless there is a "serious health risk", with no exceptions for rape and incest
The law subjects doctors who perform abortions with 10 to 99 years imprisonment
The law was originally supposed to take effect the following November, but on October 29, 2019, U.S
District Judge Myron Thompson blocked the law from taking effect due to it being in conflict with the 1973 U.S
On June 24, 2022, after the U.S
Jackson Women's Health Organization, Judge Thompson lifted the injunction, allowing the law to go into effect
Alabama is one of the very few states that does not allow the creation of state lotteries
Taxes 
Taxes are collected by the Alabama Department of Revenue
Alabama levies a 2%, 4%, or5% personal income tax, depending on the amount earned and filing status
The state's general sales tax rate is 4%
Sales tax rates for cities and counties are also added to purchases
For example, the total sales tax rate in Mobile County, Alabama is 10% and there is an additional restaurant tax of 1%, which means a diner in Mobile County, Alabama would pay an 11% tax on a meal
In 2020, sales and excise taxes in Alabama accounted for 38% of all state and local revenue
Only Alabama, Mississippi, and South Dakota tax groceries at the full state sales tax rate
The corporate income tax rate in Alabama is 6.5%
The overall federal, state, and local tax burden in Alabama ranks the state as the second least tax-burdened state in the country