45-3-244.34
Section 45-3-244.34 Disposition of funds. The proceeds from the tax authorized, less
the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner
of the Department of Revenue and the Barbour County Commission, shall be distributed to the
Barbour County Commission with the funds earmarked for the Barbour County Sheriff's Department.
These funds are to be used for future raises for the deputies and the jailers and to provide
additional hiring of deputies in the department. (Act 2003-135, 1st Sp. Sess., p. 428, §5.)...

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45-33-242.34
Section 45-33-242.34 Disposition of funds. The proceeds from the tax authorized, less
the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner
of the Department of Revenue and the Hale County Commission, shall be distributed to the Hale
County General Fund to be used for the operation and maintenance of the county jail and for
other county purposes. (Act 99-235, p. 302, §5.)...
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45-46-243.04
Section 45-46-243.04 Disposition of funds. The proceeds from the tax authorized, less
the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner
of the Department of Revenue and the Marengo County Commission, shall be distributed to the
Public Park and Recreation Board of Marengo County. (Act 2003-329, p. 806, § 5.)...
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40-23-197
Section 40-23-197 Disposition of funds. (a) The proceeds of simplified sellers use tax
paid pursuant to this part shall be appropriated to the department, which shall retain the
amount necessary to fund the administrative costs of implementing and operating the program
and to cover the amounts paid for refunds authorized in Section 40-23-196. The balance
of the amounts collected shall be distributed as follows: (1) Fifty percent to the State Treasury
and allocated 75 percent to the General Fund and 25 percent to the Education Trust Fund. (2)
Twenty-five percent to each county in the state on a prorated basis according to population
as determined in the most recent federal census prior to the distribution. (3) Twenty-five
percent of funds to be distributed to each municipality in the state on a prorated basis according
to population as determined in the most recent federal census prior to the distribution. (b)
Effective for tax periods beginning on or after January 1, 2019, the net...
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45-15-241.06
Section 45-15-241.06 Deduction of collection costs. The Department of Revenue shall
charge and deduct from the proceeds of the tax levied an amount equal to the cost to the agency
of making the collections and the charge shall not exceed five percent of the total amount
of tax collected. Following that deduction, the department shall pay the remainder of the
tax proceeds to the Cleburne County Commission. (Act 2001-387, p. 494, §7.)...
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45-22-243.35
Section 45-22-243.35 Collection and enforcement. The tax levied pursuant to this subpart
shall constitute a debt due Cullman County. The tax, together with any interest and penalties,
shall constitute and be secured by a lien upon the property of any person from whom the tax
is due or who is required to collect the tax. The department shall collect the tax, enforce
this subpart, and have and exercise all rights and remedies that the state or the department
has for collection of the state sales and use tax. The department may employ special counsel
as is necessary to enforce-collection of the tax levied pursuant to this subpart and to enforce
this subpart. The department shall pay the special counsel any fees it deems necessary and
proper from the proceeds of the tax collected by it for Cullman County. (Act 93-705, p. 1349,
§6.)...
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45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use
of proceeds. (a) This section shall only apply to Bullock County. (b) As used in this
section state sales and use tax means the tax imposed by the state sales and use tax
statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60,
40-23-61, 40-23-62, and 40-23-63. (c) The County Commission of Bullock County may levy, in
addition to all other taxes, including, but not limited to, municipal gross receipts license
taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts, including
the sale of items and property by persons who are not engaged in the business of retail sales
or casual sales. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this section. Notwithstanding the foregoing, the amount authorized to be levied...

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40-17-168.2
Section 40-17-168.2 Levy and collection of tax; application and fee. (a) There is hereby
levied a reduced rate excise tax on compressed natural gas (CNG) and liquefied natural gas
(LNG) in an amount of $.08 per GGE or DGE effective October 1, 2018. Effective October 1,
2023, the reduced rate excise tax on compressed natural gas (CNG) and liquefied natural gas
(LNG) will increase to $.13 per GGE or DGE. Effective October 1, 2028, the excise tax on compressed
natural gas (CNG) will increase to the gasoline excise tax rate as prescribed by subsection
(a)(1) of Section 40-17-325 per gasoline gallon equivalent (GGE) and the excise tax
on liquefied natural gas (LNG) will increase to the diesel fuel excise tax rate as prescribed
by subsection (a)(2) of Section 40-17-325 per diesel gallon equivalent(DGE). Effective
October 1, 2028, in the event that an additional gasoline excise tax, which is not referenced
in subsection (a)(1) of Section 40-17-325, is levied, the excise tax on compressed...

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40-13-5
Section 40-13-5 Deposit of proceeds; disbursement and appropriation of funds. (a) The
entire proceeds from the privilege or license tax levied by Section 40-13-2 shall be
deposited in the State Treasury to the credit of the Alabama State Docks Bulk Handling Facility
Trust Fund. The proceeds from the special handling charge provided for by Act No. 2306 of
the 1971 Regular Session of the Legislature shall be deposited in the State Treasury to the
credit of a fund to be created and known as the Special Handling Charge Fund. (b) The amounts
deposited into such funds shall be disbursed and are hereby appropriated to the extent necessary
for such purpose, to pay at their respective maturities, or to redeem under the terms thereof,
principal of and interest on any revenue bonds that may at any time be issued pursuant to
authorization and any statute adopted at the 1971 Regular Session of the Alabama Legislature
or at any other legislative session prior thereto for the purpose of constructing...
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45-22-243.33
Section 45-22-243.33 Collection of tax; monthly report. The tax levied by the county
commission pursuant to this subpart shall be collected by the State Department of Revenue
or otherwise as provided by resolution of the Cullman County Commission at the same time and
in the same manner as state sales and use taxes are collected. On or prior to the date the
tax is due, each person subject to the tax shall file with the department a report in the
form prescribed by the department. The report shall set forth, with respect to all sales and
business transactions that are required to be used as a measure of the tax levied pursuant
to this subpart, a correct statement of the gross proceeds of all the sales and gross receipts
of all business transactions. The report shall also include items of information pertinent
to the tax as the department may require. Any person subject to the tax levied pursuant to
this subpart may defer reporting credit sales until after their collection, and in the...

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