Alabama § 45-12-21 Disposition of Beer Tax Funds

Alabama Statutes

§ 45-12-21 — Disposition of Beer Tax Funds

Alabama § 45-12-21

JurisdictionAlabama

Title 45Local Laws

Ch. 12Choctaw County

Art. 2Alcoholic Beverages

Part 2Taxation

This text of Alabama § 45-12-21 (Disposition of Beer Tax Funds) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-12-21 (2026).

Text

(a)This section applies to Choctaw County only.

(b)Section 1(c)(2)(v) of Act 82-344, Acts of Alabama Regular Session 1982, to the contrary notwithstanding, in Choctaw County the taxes shall be paid as follows: The entire amount of tax shall be paid to the judge of probate and, after reimbursement of 2 1/2 percent for services distributed as follows:

(1)One-ninth to the county general fund from which seven thousand dollars ($7,000) shall be credited to: a. One-third to the Choctaw County Rescue Squad. b. One-third to the Choctaw County Historical Society. c. One-third to the Choctaw County Library System.

(2)Of remainder, twenty thousand dollars ($20,000) to Choctaw County Board of Education.

(3)Remainder up to ninety thousand dollars ($90,000) to the county and municipalities on the b

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(a) This section applies to Choctaw County only.
(b) Section 1(c)(2)(v) of Act 82-344, Acts of Alabama Regular Session 1982, to the contrary notwithstanding, in Choctaw County the taxes shall be paid as follows: The entire amount of tax shall be paid to the judge of probate and, after reimbursement of 2 1/2 percent for services distributed as follows:
(1) One-ninth to the county general fund from which seven thousand dollars ($7,000) shall be credited to:
a. One-third to the Choctaw County Rescue Squad.
b. One-third to the Choctaw County Historical Society.
c. One-third to the Choctaw County Library System.
(2) Of remainder, twenty thousand dollars ($20,000) to Choctaw County Board of Education.
(3) Remainder up to ninety thousand dollars ($90,000) to the county and municipalities on the basis of population.
(4) Of revenue in excess of ninety thousand dollars ($90,000) 20 percent to the county board of education and remainder to the county and municipalities on the basis of population.