45-42-243.03
Section 45-42-243.03 Collection of taxes. The taxes imposed by this part shall be collected
by the State Department of Revenue at the same time and along with the collection by the department
of taxes levied and collected for the State of Alabama under Act 100 1959 Second Special Session
(Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940,
as the article had been last amended on September 1, 1959, and as it existed on that date,
and all reports now required to be made to the Commissioner of Revenue of the State of Alabama,
on request of the Department of Revenue, shall be available for inspection by the chair of
the county governing body of Limestone County, or his or her designated agent, at reasonable
times during business hours. The State Department of Revenue shall prepare and distribute
such reports, forms, and other information as may be necessary for the collection of the additional
taxes herein imposed, and shall have all the authority...
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40-17-223
Section 40-17-223 Distribution of tax proceeds derived from lubricating oil. All revenues
received or collected by the Department of Revenue upon the selling, use or consumption, distributing,
storing, or withdrawing from storage in this state of lubricating oil remaining after the
payment of the expense of administration and enforcement of this article are hereby allocated
and appropriated in the following manner: (1) Forty-five percent of the net tax proceeds is
hereby allocated and appropriated for state highway purposes and as the state's share of the
net tax proceeds to be covered into the State Treasury to the credit of the Public Road and
Bridge Fund and disbursed as provided in this article. (2) Fifty-five percent of the net tax
proceeds is hereby allocated and appropriated to be used for highway purposes by the counties
and municipalities to be covered into the State Treasury and disbursed and allocated as hereinafter
provided in this section. a. A portion of the local...
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40-25-27
Section 40-25-27 Supplies provided to department; expenses deducted from collected taxes.
There shall be provided for the use of the Department of Revenue "revenue stamps,"
and such blanks, forms, reports, receipts and any and all other things which may be necessary
for the proper administration of this article. Such amount of money as shall be appropriated
for each fiscal year by the Legislature to the Department of Revenue with which to pay the
salaries, the cost of operation and the management of the said department shall be deducted,
as a first charge thereon, from the taxes collected under and pursuant to Section 40-25-2;
provided, that the expenditure of said sum so appropriated shall be budgeted and allotted
pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to
defray the expenses of operating said department for each fiscal year. (Acts 1951, No. 844,
p. 1475.)...
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11-51-183
Section 11-51-183 Certification and disposition of taxes; charge for collection and
administration; redistribution of over-charges; warrant; fees. (a) The Commissioner of Revenue
shall deposit into the State Treasury all municipal taxes collected by the department under
this division; and, on a bi-weekly basis, the commissioner shall certify to the Comptroller
the amount of taxes collected under the provisions of this division for the approximate two-week
period immediately preceding the certification and the amount to be distributed to each municipality,
less collection and administration charges deducted, which shall be paid to the treasurer
or other custodian of funds of the municipality within three days after certification thereof.
(b) The Department of Revenue shall charge each municipality its actual cost for collecting
and administering the municipal license taxes. Notwithstanding the previous sentence, the
charge shall not exceed two percent of the amount collected for that...
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40-17-363
Section 40-17-363 Funding. There is appropriated to the Department of Revenue, as a
first charge against the revenues collected under the provisions of this article for the fiscal
year ending September 30, 2012, one hundred fifty thousand dollars ($150,000), to be utilized
for the implementation and administration of this article, and every year thereafter as a
first charge against the revenues collected under the provisions of this article, an amount
of revenue shall be appropriated to the department to offset its costs in the administration
of this article. (Act 2011-565, p. 1084, §46.)...
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40-23-85
Section 40-23-85 Disposition of funds derived from tax. All taxes, fees, interest, or
penalties imposed and all amounts of tax herein required to be paid to the state under this
article must be paid to the Department of Revenue at Montgomery, Alabama, with remittance
payable to the Treasurer of Alabama. Such amount of money as shall be appropriated for each
fiscal year by the Legislature to the Department of Revenue with which to pay the salaries,
the cost of operation and the management of the department shall be deducted, as a first charge
thereon, from the taxes collected under and pursuant to Section 40-23-61; provided,
that the expenditure of the sum so appropriated shall be budgeted and allotted pursuant to
Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses
of operating the department for each fiscal year. After the distributions provided herein
and the distributions of use tax on automobiles to the General Fund as provided in...
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8-17-98
Section 8-17-98 (Effective October 1, 2016) Inspection fee of ultimate consumers having
submitted refund petition. (a) Having submitted a refund petition for the excise tax under
the provisions of Section 40-17-329(h), the following ultimate consumers shall owe
an inspection fee to the Department of Revenue at a reduced rate of one-fortieth of a cent
($.00025) per gallon on undyed diesel fuel. The Department of Revenue is authorized to reduce
the excise tax refund by the amount of the inspection fee that is due. (1) Undyed diesel fuel
used by the ultimate consumer to operate boats, yachts, ships, or other maritime vehicles,
whether such boats, yachts, ships, or other maritime vehicles are used commercially or for
pleasure. (2) Undyed diesel fuel used by the ultimate consumer to propel or operate tractors
which are not operated on public highways but which are used exclusively in preparing and
cultivating land, harvesting any agricultural commodity, or for other agricultural purposes,...

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40-13-32
Section 40-13-32 Deposit and distribution of proceeds of taxes collected generally.
The proceeds collected pursuant to the provisions of this article shall be deposited with
the state Department of Revenue and shall be distributed by it at intervals of not more than
60 days as follows: (1) There shall be distributed to the governing body of each municipality
within the police jurisdiction or municipal limits of which coal or lignite was severed an
amount equal to 50 percent of the tax collected under this article from the severance of coal
or lignite occurring within such police jurisdiction or municipal limits; and (2) There shall
be distributed to the governing body of each county within which coal or lignite was severed
other than within the police jurisdiction or municipal limits of a municipality an amount
equal to 100 percent of the tax collected under this article from the severance of coal or
lignite not severed within the police jurisdiction or municipal limits of a...
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40-17-168.18
Section 40-17-168.18 Appropriations. There is appropriated from the Road and Bridge
Fund to the Department of Revenue, for the fiscal year ending September 30, 2018, the department's
actual cost to implement and administer this article. Every year thereafter as a first charge
against the revenues collected under this article, an amount of revenue is hereby appropriated
to the Department of Revenue to offset its actual costs in the administration of this article.
Such appropriations shall be in addition to any other appropriation. (Act 2017-229, §3.)...

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8-17-87
Section 8-17-87 Inspection fee. (a) An inspection fee is imposed on the ultimate consumer
of gasoline at the rate of two cents ($.02) per gallon, if the excise tax levied on gasoline
under Section 40-17-325(a)(1) is refunded by the Department of Revenue unless the ultimate
consumer is specifically exempted from the inspection fee by this code. The Department of
Revenue is authorized to reduce the excise tax refund by the amount due for the inspection
fee. (b) An inspection fee is imposed on the ultimate consumer of undyed diesel fuel at the
rate of two cents ($.02) per gallon, if the excise tax levied on diesel fuel under Section
40-17-325(a)(2) is refunded by the Department of Revenue unless the ultimate consumer is specifically
exempted from the inspection fee by this code or unless the undyed diesel fuel is subject
to a reduced rate inspection fee in subsection (i). The Department of Revenue is authorized
to reduce the excise tax refund by the amount due for the inspection fee. (c)...
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