45-11-244.03
Section 45-11-244.03 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) On the storage, use,
or other consumption in the county of tangible personal property, not including, however,
materials and supplies bought for use in fulfilling a contract for the painting, repairing,
or reconditioning of vessels, barges, ships, other watercraft and commercial fishing vessels
of over five tons load displacement as registered with the United States Coast Guard and licensed
by the State of Alabama Department of Conservation and Natural Resources, purchased at retail
on or after the effective date of such tax, for storage, use, or other consumption in the
county at the rate of one percent of the sales price of such property or the amount of tax
collected by the seller, whichever is greater, except as provided in...
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45-11-245.03
Section 45-11-245.03 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) On the storage, use,
or other consumption in the county of tangible personal property, not including, however,
materials and supplies bought for use in fulfilling a contract for the painting, repairing,
or reconditioning of vessels, barges, ships, other watercraft and commercial fishing vessels
of over five tons load displacement as registered with the U.S. Coast Guard and licensed by
the State of Alabama Department of Conservation and Natural Resources, purchased at retail
on or after the effective date of such tax, for storage, use, or other consumption in the
county at the rate of one percent of the sales price of such property or the amount of tax
collected by the seller, whichever is greater, except as provided in subdivisions...
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45-2-231.46
Section 45-2-231.46 Disposition of sale proceeds. The proceeds from the sale of property at
an auction conducted under the authority of this subpart, after deducting and paying all expenses
incurred in the recovery, storage, maintenance, and sale of property, shall be paid to the
office of the Sheriff of Baldwin County. (Act 97-520, p. 909, §7; Act 97-564, p. 999, §7.)...

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45-21-230.06
Section 45-21-230.06 Disposition of sale proceeds. The proceeds from the sale of property at
an auction conducted under the authority of this part, after deducting and paying all expenses
incurred in the recovery, storage, maintenance, and sale of property, shall be paid to the
office of the Sheriff of Crenshaw County. (Act 2001-645, p. 1339, §7.)...
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45-26-231.06
Section 45-26-231.06 Disposition of sale proceeds. The proceeds from the sale of property at
an auction conducted under the authority of this subpart, after deducting and paying all expenses
incurred in the recovery, storage, maintenance, and sale of property, shall be paid to the
office of the Sheriff of Elmore County. (Act 2007-325, p. 581, §7.)...
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45-35-231.06
Section 45-35-231.06 Disposition of sale proceeds. The proceeds from the sale of property at
an auction conducted under the authority of this part, after deducting and paying all expenses
incurred in the recovery, storage, maintenance, and sale of property, shall be paid to the
office of the Sheriff of Houston County. (Act 97-487, p. 846, §7.)...
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45-36-231.06
Section 45-36-231.06 Disposition of sale proceeds. The proceeds from the sale of property at
an auction conducted under the authority of this subpart, after deducting and paying all expenses
incurred in the recovery, storage, maintenance, and sale of property, shall be paid to the
office of the Sheriff of Jackson County and shall be used solely for law enforcement purposes.
(Act 2012-460, p. 1277, §7.)...
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45-39-245.01
Section 45-39-245.01 Excise tax - Outside City of Florence. (a) In Lauderdale County, Alabama,
outside the city limits of Florence, an excise tax is hereby imposed on the storage, use,
or other consumption in Lauderdale County, Alabama, outside the city limits of Florence, of
tangible personal property, not including, however, materials and supplies bought for use
in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges,
ships, and other watercraft of more than 50 tons burden, purchased at retail after September
26, 1975, for storage, use, or other consumption in Lauderdale County, Alabama, outside the
city limits of Florence, at the rate of one percent of the sales price of such property, except
as provided in subsections (b), (c), and (d). (b) In Lauderdale County, Alabama, outside the
city limits of Florence, an excise tax is hereby imposed on the storage, use, or other consumption
in Lauderdale County, Alabama, outside the city limits of Florence,...
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45-48-231.26
Section 45-48-231.26 Disposition of sale. The net proceeds from any auction after deducting
and paying all expenses incurred in the recovery, storage, maintenance, and sale of property
sold at the auction, shall be paid into the office of the Sheriff of Marshall County. (Act
93-487, p. 781, § 7.)...
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45-5-233.06
Section 45-5-233.06 Disposition of sale proceeds. The proceeds from the sale of property at
an auction conducted under the authority of this part, after deducting and paying all expenses
incurred in the recovery, storage, maintenance, and sale of property, shall be paid to the
office of the Sheriff of Blount County and shall be used solely for law enforcement purposes.
The receipts and expenditures of funds shall be audited by the Examiners of Public Accounts.
(Act 2017-233, §7.)...
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