40-12-7
Section 40-12-7 County license tax for school purposes - Disposition of funds collected; charge
for collection and administration. (a) All such taxes collected and administered by the Department
of Revenue shall be collected and remitted to the governing bodies of the various counties
in the manner as provided for the collection and administration of taxes for cities or towns
as provided in Sections 11-51-180 through 11-51-185, and the Department of Revenue is authorized
to charge the counties for collecting and administering the taxes its actual cost, not to
exceed two percent of the amount collected, and to do any and all things pertaining to the
collection and administration of the taxes for the various counties as the department is authorized
to do in collecting and administering taxes for cities and towns as provided in Sections 11-51-180
through 11-51-185. (b) For the purpose of this section, the terms collection and administration
shall have the same meaning as in Section...
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45-26-245.06
Section 45-26-245.06 Disposition of funds. The Elmore County Treasurer shall deposit the net
proceeds of the clay, sand, and gravel tax collected hereunder during the preceding month
to the account of the Elmore County General Fund. (Acts 1978, No. 843, p. 1262, §6; Act 82-665,
1st Sp. Sess., p. 82, §7.)...
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45-48-245
Section 45-48-245 Levy of tax for public school purposes. (a) In order to provide funds for
the benefit of the public schools in Marshall County, the Marshall County Commission is hereby
authorized to levy and to provide for the assessment and collection of any sales and use taxes
generally paralleling the state sales and use taxes in Marshall County or in any portion thereof
as hereinafter provided, which tax or taxes shall be in addition to any and all other county
taxes heretofore or hereafter authorized by law in Marshall County. There shall be excluded
from the levy of any such tax, any sales or use which shall take place in any incorporated
municipality in Marshall County in which the general administration and supervision of public
schools shall be vested in a city board of education. Such governing body, in its discretion,
may submit the question of levying any such tax to a vote of the qualified electors in any
portion of Marshall County in which any such tax is proposed to be...
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45-49-151.17
Section 45-49-151.17 Disposition of funds. (a) All fees, commissions, taxes, and other monies,
including fines and forfeitures, received under this subpart shall be paid to the racing commission
and shall be remitted by it to the county treasurer for deposit in the county treasury to
the account of the Mobile County Racing Commission as directed by the racing commission. All
monies remaining after payment of the expenses incurred in the administration of this subpart
including, but not limited to, the payment of the salaries and expenses of the members and
employees of the racing commission, and subject to any reserves for contingencies as the racing
commission shall direct, shall be distributed by the county treasurer monthly as follows:
(1) Until the capital improvement fund has accumulated four million two hundred thousand dollars
($4,200,000): Forty percent to the University of South Alabama for the use of the medical
school; 10 percent to S. D. Bishop State Community College; 15...
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11-4-20
Section 11-4-20 Election; term of office. A county treasurer for each county having a population
of more than 56,000 according to the 1930 federal census and not otherwise having a county
depository or other custodian of its funds in lieu of a county treasurer shall be elected
by the qualified voters thereof and he shall hold office for four years from the first Monday
after the second Tuesday in January next after his election and until his successor is elected
and qualified. (Code 1852, §787; Code 1867, §922; Code 1876, §841; Code 1886, §910; Code
1896, §1426; Code 1907, §208; Code 1923, §300; Code 1940, T. 12, §30.)...
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16-20-9
Section 16-20-9 Sale of land deeded to state for school purposes - Disposition of proceeds.
The proceeds of any sale of lands made under Section 16-20-8 shall be paid by the State Superintendent
of Education to the county custodian of school funds where such land is situated. (School
Code 1927, §388; Code 1940, T. 52, §374.)...
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16-8-16
Section 16-8-16 Consolidation of schools - In two counties - Apportionment of funds. The county
boards of education of the counties which have formed a consolidated school composed of territory
lying within different counties shall apportion funds to the consolidated school or schools
in the same manner as to any other school in the county. The funds apportioned to such consolidated
school shall be paid over to the custodian of school funds of the county in which the school
building is located or is to be located. (School Code 1927, §104; Code 1940, T. 52, §80.)...

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17-3-5
Section 17-3-5 Compensation and allowances for registrars; treatment as state employees. (a)
Each registrar shall receive a salary in the amount of eighty dollars ($80) per day for each
day's attendance upon business of the board, to be paid by the state and disbursed to the
county commissions and disbursed by the county commissions to each registrar on order of a
quorum of the board of registrars of the county. The state Comptroller shall issue to each
county commission on a monthly basis an amount sufficient to fund these payments plus the
employer share of the Social Security or Federal Insurance Corporation Act tax. The county
commission will provide to the state Comptroller an invoice itemized to reflect payments made.
If a legal holiday falls on a day the board is to be in session, and the courthouse of the
county is closed for the holiday, the board of registrars shall be compensated for the holiday.
Each registrar shall receive a mileage allowance equal to the amount allowed...
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45-16-232
Section 45-16-232 Fees; disposition of funds. (a) In Coffee County, the fee for issuance of
a permit to carry a pistol in a vehicle or concealed on or about the person as provided in
Section 13A-11-75, shall be twenty dollars ($20), which shall be collected by the sheriff
or his or her appointed agent. (b)(1) All fees collected under this section shall be deposited
by the Sheriff of Coffee County or his or her appointed agent in the county treasury. (2)
The treasurer or other custodian of the county funds shall pay twelve dollars ($12) of each
fee into a fund designated as the "Sheriff's Fund". (3) The treasurer or other custodian
of the county funds shall pay eight dollars ($8) of each fee into the General Fund of Coffee
County. (c) Any and all monies on April 12, 1994, in the current Sheriff's Fund shall be transferred
into the Sheriff's Fund created by this section. (d) The Sheriff's Fund established in subsection
(b) shall be drawn upon by the Sheriff of Coffee County or his or her...
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45-17-90.45
Section 45-17-90.45 Failure to report. If any distributor, storer, or retail dealer of gasoline
or motor fuel in Colbert County shall fail to make the reports or any of them as required
in any provision of this subpart or shall fail to comply with any regulation adopted for the
collection of the tax by the Colbert County Commission, within the time required for making
such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof,
the distributor, storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon
conviction thereof shall be punished for each offense as otherwise provided by law. (Act 2002-293,
p. 613, §6.)...
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