40-23-108
Section 40-23-108 Disposition of funds. The licensing official shall, after the deduction of
the fee as provided in Section 40-23-107, remit the revenue collected hereunder to the Department
of Revenue for deposit as follows: Of the total two cents ($.02) tax on each dollar of sale,
58% of the total tax generated shall be deposited to the credit of the Education Trust Fund;
and 42% of the total tax generated shall be deposited to the credit of the State General Fund.
Provided, however, of the total of those funds derived from the state sales and use taxes
collected on motorboats, 50 percent shall be paid to the State General Fund and 50 percent
to the Education Trust Fund. (Acts 1981, No. 81-665, p. 1086, §9; Acts 1988, 1st Ex. Sess.,
No. 88-867, p. 265, §6; Acts 1994, No. 94-622, p. 1162, §8; Act 99-650, 2nd Sp. Sess., p.
96, §1.)...
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45-11-242
Section 45-11-242 Levy and collection of tax; disposition of funds. (a) In Chilton County,
in addition to any and all other taxes heretofore or hereafter levied, the Chilton County
Commission is hereby authorized to levy an ad valorem tax, not to exceed five mills, on each
dollar of taxable property effective upon ratification by the qualified electors, at a referendum
called for the purpose, within 90 days after June 11, 1987. (b) The county commission shall
collect the ad valorem taxes in the same manner and at the same period, as are all other existing
ad valorem taxes, on a pro rata basis of the period the tax has been effective on October
1, 1987, and then each year thereafter. (c) The county commission shall deposit the net tax
revenues in the county general fund with one mill earmarked for law enforcement within the
county. One-half mill shall be earmarked for the purposes of public health, indigent health
care, and disease prevention. One-half mill shall be earmarked for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-242.htm - 3K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-28-5.htm - 2K - Match Info - Similar pages

45-27-246.03
Section 45-27-246.03 Distribution of funds to Escambia County General Fund. (a) An amount equal
to 10 percent of the total of all net funds received by Escambia County after June 1, 1989,
and distribution of funds as provided in Section 45-27-246, from a severance tax or privilege
tax on oil and gas under any general law, including Sections 40-20-1 through 40-20-13, or
any local law whatsoever, shall be deposited in the Escambia County General Fund. (b) The
provisions of this section shall become effective immediately upon the first receipt of funds
by Escambia County pursuant to Sections 40-20-2 and 40-20-8. (Act 82-744, 2nd Sp. Sess., p.
215, §4; Act 84-543, p. 1168, §1; Act 89-270, p. 424, §3.)...
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45-41-141.11
Section 45-41-141.11 Disposition of funds. (a) The treasurer shall establish or cause to be
established in the county treasury a district fire protection fund for each district in which
a financial charge is then being levied and collected, and shall maintain such district fire
protection fund, or cause it to be maintained, so long as such district exists and such financial
charge is levied and collected therein. The proceeds derived for the levy and collection of
a financial charge within any district and paid over to the treasurer pursuant to Section
45-41-141.08 shall be deposited by him or her in the district fire protection fund for such
district. Moneys on deposit in each district fire protection fund shall be kept separate and
apart from other county revenues or funds and shall be used or disbursed, by or upon order
of the commission, solely to pay: (1) Expenses of providing fire protection, fire prevention,
and related services and facilities within the district in which such...
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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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45-21-241.26
Section 45-21-241.26 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Crenshaw County for collecting the special county tax levied under this subpart.
The amount of percentage of total collections may be agreed upon by the Commissioner of Revenue
and the Crenshaw County Commission, but the charge shall not exceed 10 percent of the total
amount of the special county tax collected in Crenshaw County under this subpart. The charge
for collecting the special tax may be deducted each month from the gross revenues from the
special tax before certification of the amount of the proceeds thereof due Crenshaw County
for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected
under this subpart as the tax is received by the Department of Revenue. On or before the first
day of each successive month, commencing with the month following the month in which the department
makes the first collection hereunder, the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-241.26.htm - 3K - Match Info - Similar pages

26-16-32
Section 26-16-32 State income tax refund designation program - Disposition of contributions.
(a) Each year that the refund designation program established in Section 26-16-31(a), above,
is in effect, the Commissioner of the Department of Revenue shall transfer to the Children's
Trust Fund an amount equal to the total amount designated by individuals to be paid to the
fund under this article, less an amount, equal to not more than three percent of the total
of such funds then collected, for the additional cost incurred by the Department of Revenue
in collecting and handling such funds which shall be deposited the General Fund of the State
Treasury for the use of the Revenue Department. Such deposits shall be made not less than
quarterly commencing with the first day such funds are collected from the taxpayer. (b) Moneys
contained in the Children's Trust Fund are continuously appropriated to the Child Abuse and
Neglect Prevention Board for the purposes set out in Section 26-16-30(f) of...
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37-11C-4
Section 37-11C-4 Allowance and claim of tax credits; Railroad Rehabilitation Income Tax Credit
Account; written transfer agreements. (a) For tax years beginning after December 31, 2019,
there is a credit allowed against the state income tax levied by Section 40-18-2 equal to
50 percent of an eligible taxpayer's qualified railroad rehabilitation expenditures. The tax
credit allowed under this section may not exceed three thousand five hundred dollars ($3,500)
multiplied by the number of miles of railroad track owned or leased within the state by the
eligible taxpayer at the close of the taxable year. (b) There is created within the Education
Trust Fund a separate account named the Railroad Rehabilitation Income Tax Credit Account.
The Commissioner of Revenue shall certify to the state Comptroller the amount of income tax
credits under this section and the state Comptroller shall transfer into the Railroad Rehabilitation
Income Tax Credit Account only the amount from sales tax revenues...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11C-4.htm - 5K - Match Info - Similar pages

45-24-243.07
Section 45-24-243.07 Charge for collection. The collection agency may charge Dallas County
for collecting the tax levied under this part in an amount or percentage of total collections
as may be agreed upon by the collection agency and the Dallas County Commission. The charge
shall not exceed five percent of the total amount of the tax collected in the county. The
charge may be deducted each month from the gross revenues from the tax before certification
of the amount of the proceeds due Dallas County for that month. The collection agency shall
pay into the Dallas County General Fund all amounts collected under this part, as the tax
is received by the collection agency within 10 days after it is collected. The collection
agency shall certify to the county commission the amount collected and paid into the General
Fund of Dallas County during the month immediately preceding the certification. (Act 96-623,
p. 992, §8.)...
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