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40-17-359
The 55 percent of the net tax proceeds referred to in the first sentence of subsection (d).
(8) MUNICIPALITY. An incorporated city or town in the state. (9) NET TAX PROCEEDS. The entire
proceeds from the highway gasoline tax, except the proceeds from the supplemental excise tax
of five cents ($.05) per gallon and additional six cents ($.06) imposed by subdivision (1)
of subsection (a) of Section 40-17-325, less the cost of collection and less
any refunds pursuant to the provisions of this article. (10) PUBLIC HIGHWAY.
Every highway, road, street, alley, lane, court, place, trail, drive, bridge, viaduct, or
trestle located either within a municipality or in unincorporated territory and laid out or
erected by the public or dedicated or abandoned to the public or intended for use by or for
the public. The term "public highway" shall apply to and include driveways upon
the grounds of universities, colleges, schools, and institutions but shall not be deemed to
include private...
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40-12-270
Section 40-12-270 Disbursement of net proceeds from license taxes and registration
fees; Secondary Road Committee created. (a) The moneys collected each month by the judge of
probate from motor vehicle license taxes and registration fees, after deducting therefrom
the amounts referred to in subdivisions (1) and (2) of subsection (a) of Section 40-12-269,
the moneys remaining after making the said deductions being referred to in this section as
"the net proceeds," shall be disbursed by the judge of probate as follows: (1)
That portion of the net proceeds that consists of additional amounts paid under the schedule
of additional amounts set forth in subsection (b) of Section 40-12-248 shall
be remitted by the judge of probate to the State Treasurer who shall distribute said amounts
as follows: a. 64.75 percent of said amounts shall be distributed by the State Treasurer to
the State of Alabama; b. 35.25 percent of said amounts shall be apportioned and distributed
by the State Treasurer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-270.htm - 12K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses
provided for by Chapter 3A of this title and by Section 28-3-194, and
any acts amendatory thereof, supplementary thereto or substituted therefor, and municipal
and county licenses, there is hereby levied a privilege or excise tax on every person licensed
under the provisions of Chapter 3A who sells, stores, or receives for the purpose of
distribution, to any person, firm, corporation, club, or association within the State of Alabama
any beer. The tax levied hereby shall be measured by and graduated in accordance with the
volume of sales by such person of beer, and shall be an amount equal to one and six hundred
twenty-five thousands cents (1.625 cents) for each four fluid ounces or fractional
part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
23-8-5
Section 23-8-5 Program purposes; annual report. (a) The net tax proceeds allocated to
ALDOT in subsection (c) of Section 40-17-371 shall be used for the following
program purposes, and ALDOT shall annually report the results of the programs and itemize
the specific projects to the Permanent Joint Transportation Committee of the Alabama Legislature
in compliance with such procedures established by or for the committee: (1) Congestion
Relief Program - The purpose of this program is to add capacity to state, U.S., and Interstate
routes in highly congested areas of the state. ALDOT shall develop an assessment and prioritization
plan to allocate funds for congestion relief projects on the state's transportation infrastructure.
(2) Economic Development Roads Program - The purpose of this program is to develop and improve
transportation infrastructure to enhance economic development efforts in the State of Alabama.
ALDOT shall develop an assessment and prioritization plan to allocate funds...
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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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8-17-91
for in this article shall be filed with the Revenue Commissioner within 12 calendar
months from the date upon which the overpayment was made, and no amount shall be refunded
unless the application therefor is filed within the time prescribed herein. For the period
beginning October 1, 2016, the application for refund of the inspection fee
provided for in this article must be filed with the Revenue Commissioner within the
time limits provided by the Taxpayer Bill of Rights in Chapter 2A of Title 40.
No amount shall be approved for refund by the Revenue Commissioner unless the application
therefor is filed within the time prescribed therein. (d) The Department of Agriculture and
Industries or the Department of Revenue shall have authority to make and issue rules and regulations
relating to the procedure to be followed in filing an application for a refund and for payment
of any refund made under this article. (e) In the event of the collection from any
person by the Revenue...
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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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23-1-431
Section 23-1-431 (This section terminates April 26, 2018, if no
revenue is created.) Alabama Transportation Safety Fund. There is hereby created the Alabama
Transportation Safety Fund in the State Treasury. All proceeds from the revenues designated
to the fund less the cost of collection authorized by law shall be deposited into the fund
to be expended only as provided in this article. The provisions of this article
shall not be superseded, amended, altered, violated, or overridden by any provision of the
state General Fund appropriation act or any other annual or supplemental appropriation act,
administrative rule, inter-agency transfer, or executive order or directive. The monies allocated
to counties and municipalities from the fund shall be in addition to and shall not diminish
any other revenues allocated or distributed from other sources. Proceeds deposited into the
fund shall be distributed as follows: (1) The first thirty-two million dollars ($32,000,000)
of the proceeds paid...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-431.htm - 6K - Match Info - Similar pages
37-11A-1
consideration, as it may determine: (1) Lend or donate money to the authority. (2) Cause
water, sewer, or drainage facilities, or any other facilities that it is empowered to provide,
to be furnished adjacent to or in connection with the railroad properties and facilities.
(3) Donate, sell, convey, transfer, or lease to the authority any land, property, franchise,
grant, easement, license, or lease, which it may own. (4) Donate, transfer, assign, sell,
or convey to the authority any right, title, or interest which it may have in any lease,
contract, agreement, license, or property. (5) Furnish, dedicate, close, pave, repair, install,
grade, regrade, plan, or replan streets, roads, roadways, and walks from established streets
or roads to railroad properties and facilities of the authority. (6) Do any and all things
whether or not specifically authorized in this compact, and not otherwise prohibited by law
in the applicable party state, that are necessary or convenient to aid and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11A-1.htm - 33K - Match Info - Similar pages
45-22-243.99
Section 45-22-243.99 Use of tax proceeds. (a) Commencing with the first month during which
proceeds from the taxes herein levied are paid and thereafter, the county treasurer shall
make monthly distributions of the proceeds so paid to him or her as follows: (1) From
the first 50 percent of the net proceeds from the tax, levied in Section 45-22-243.91,
shall be paid each month to the Cullman County Health Care Authority Board, a public corporation
existing under the provisions of Act 46 adopted at the 1949 Regular Session of the
Legislature of Alabama, as amended, a total of thirty-three thousand three hundred thirty-three
dollars and thirty-three cents ($33,333.33) per month, and no more. (2) One-half (50 percent)
of the residue of the proceeds from the taxes herein levied that remains each month after
the payment provided for in subdivision (1) (the residue consisting of that portion
of the tax levied in Section 45-22-243.91 that remains each month after making the
payment provided...
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