40-28-2
Section 40-28-2 Distribution of Tennessee Valley Authority payments. (a) Beginning in
the fiscal year ending September 30, 1980, the State of Alabama will annually transfer to
the counties in Alabama served by T.V.A. a portion of the in-lieu-of-taxes payments made by
T.V.A. to the State of Alabama. Such transfer of funds shall be according to the following
schedule: For the Fiscal Year: Percentage of In-Lieu-of-Taxes Payments Transferred to T.V.A.-Served
Counties by the State Shall Be: 1979-80 20% 1980-81 30% 1981-82 40% 1982-83 50% 1983-84 60%
1984-85 70% 1985-86 through 2004-05 75% 2005-2006 and each fiscal year thereafter 78% (b)
The state shall distribute the in-lieu-of-taxes payments each fiscal year to each of the counties
served by T.V.A., and the three percent increases after September 30, 2005, generated by the
amendments to this section at the 2006 Regular Session of the Legislature shall be
allocated by local legislation. (c)(1) In addition to the distribution provided for...
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40-28-5
Section 40-28-5 Reallocation of certain liquor tax revenues. (a) Beginning with the
fiscal year ending September 30, 2010, the Public Welfare Trust Fund, the Special Mental Health
Fund, and the State General Fund shall annually receive the same amount of revenue from the
state taxes on spirituous and vinous liquors pursuant to Sections 28-3-201, 28-3-202, 28-3-203,
28-3-204, and 28-3-205, respectively, that such entities received for the fiscal year ending
September 30, 2009, until the annual growth in such receipts above this amount equals the
amount of T.V.A. payments distributed to the dry counties and municipalities therein pursuant
to subsection (c)(1) of Section 40-28-2, for the fiscal year ending September 30, 2009.
Thereafter, in addition to the above amounts, the Public Welfare Trust Fund, the Special Mental
Health Fund, and the State General Fund shall annually receive the amount of growth in those
liquor tax receipts that exceeds the amount of T.V.A. payments distributed to...
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11-98-5
Section 11-98-5 Monthly statewide 911 charge. (a) A single, monthly statewide 911 charge
shall be imposed on each active voice communications service connection in Alabama that is
technically capable of accessing a 911 system. For each digital transmission link, including
primary rate interface service or Digital Signal-1 (DS-1) level service, or equivalent, that
can be channelized and split into 23 or 24 voice-grade or data-grade channels for voice communications,
a subscriber shall be assessed on the number of channels configured for or capable of accessing
a 911 system. If the number of such channels so configured is not readily determinable, the
service charge per DS-1, or equivalent, shall be assessed on 23 voice communications service
connections. The 911 Board shall also establish a maximum number of wireline 911 charges to
be imposed at a single subscriber location for bills rendered on or after January 1, 2015,
following the same procedures and deadlines provided in this...
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45-30-160
Section 45-30-160 Distribution of Tennessee Valley Authority payments in lieu of taxes.
In Franklin County, the payments made to the county commission as authorized in Section
40-28-2, shall be distributed by the county commission as follows: (1) Each local government
shall first receive the same amount of funds which it received from the Alcoholic Beverage
Control Board during the fiscal year ending September 30, 1979, provided, however, that in
any fiscal year after the fiscal year ending September 30, 1979, that the total Tennessee
Valley Authority payments in lieu of taxes distributed to Franklin County by the state is
in an amount less than the amount that all governments in Franklin County received from the
Alcoholic Beverage Control Board in the fiscal year ending September 30, 1979, each local
government shall receive an amount of Tennessee Valley Authority funds which shall be in the
same proportion that all levels of government in Franklin County received in Alcoholic...

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28-3-196
Section 28-3-196 Revenue loss phase-out system. (a) When used in this section
and in Section 28-3-195(b) and Section 28-3-197, the following words and phrases
shall have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) BEER TAX ESCROW FUND, or FUND. A fund established with the Alcoholic Beverage Control
Board as escrow agent funded by payments made by wholesale beer licensees collecting the tax
imposed by this article, such payments being made from the discount provided by Section
28-3-190(b). From the fund, the board shall pay to each eligible county the amount or amounts
provided by this section for the purpose of phasing out the net revenue loss which
would be experienced by eligible counties. (2) ELIGIBLE COUNTY. Any wet county in which was
imposed, as of November 1, 1981, a combined local tax rate on beer in that county which exceeded
the uniform tax levied on beer by this article and which would, as a result thereof, experience
a decrease...
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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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25-4-51
Section 25-4-51 Rates of contributions, etc., by employers. (a) Contributions. Except
as hereinafter provided and subject to the provisions of Section 25-4-54, every employer
shall pay contributions, or payments in lieu of contributions, equal to the percentages of
wages payable or paid as hereinafter set out, with respect to employment by him. (1) With
respect to employment during calendar years after December 31, 1975, every employer who has
been liable to the provisions of this chapter during a period of time sufficient to have his
rate of contribution determined under the experience rating provisions of Section 25-4-54
shall pay contributions at the rate prescribed thereby. (2) With respect to employment after
December 31, 1975, every employer who has not been liable to the provisions of this chapter
for a sufficient length of time to have his rate determined under the experience rating provisions
of Section 25-4-54 shall pay contributions at the rate of 2.70 percent of such wages...

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28-3-197
Section 28-3-197 Supplemental revenue loss phase-out system. (a) When used in this section,
the following words and phrases shall have the following meanings, respectively, unless the
context clearly indicates otherwise: (1) SUPPLEMENT BEER TAX ESCROW FUND. A fund established
with the Alcoholic Beverage Control Board as escrow agent funded by payments made by wholesale
beer licensees collecting the tax imposed by this article, such payments being made from the
discount provided by Section 28-3-190(b). From the fund, the board shall pay to each
supplement eligible county the amount or amounts provided by this section for the purpose
of phasing out the supplement net revenue loss, if any, which would be experienced by supplement
eligible counties. (2) SUPPLEMENT ELIGIBLE COUNTY. Any eligible county which would, as a result
of the uniform tax levied on beer by this article, continue to experience a decrease in its
net local tax revenue collected on beer beyond the end of the subsidy...
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27-4A-3
Section 27-4A-3 Generally. (a) Subject to the exceptions and exemptions hereinafter
set forth, for the year beginning on January 1, 1995, and for each year thereafter, every
insurer shall pay to the commissioner a premium tax equal to the percentage, as set out in
this subsection, of the premiums received by the insurer for business done in this state,
whether the same was actually received by the insurer in this state or elsewhere: (1) PREMIUM
TAX ON LIFE INSURANCE PREMIUMS. a. Except as hereinafter provided, the rates of taxation on
life insurance premiums shall be those amounts set out in the following schedule: Year Foreign
Insurers Domestic Insurers 1995 2.9 1.3 1996 2.8 1.6 1997 2.7 1.8 1998 2.5 2.1 Every Year
Thereafter 2.3 2.3 b. Individual life insurance policies in a face amount of greater than
$5,000 and up to and including $25,000, excluding group life insurance policies, shall be
taxed at the rate of one percent per annum. c. Individual life insurance policies in a face...

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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section,
the following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of
the tax levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections
40-17-140 to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel.
(7) LOCAL SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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