Alabama § 45-47-245.05 Disposition of Funds

Alabama Statutes

§ 45-47-245.05 — Disposition of Funds

Alabama § 45-47-245.05

JurisdictionAlabama

Title 45Local Laws

Ch. 47Marion County

Art. 24Taxation

Part 6Tax, Tobacco

This text of Alabama § 45-47-245.05 (Disposition of 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 § 45-47-245.05 (2026).

Text

(a)The proceeds from the tax hereby levied, less the actual costs of collection not to exceed 10 per centum, shall be paid by the State Department of Revenue to the Marion County Commission to be deposited in two separate accounts to the credit of either the Marion County Water Coordinating and Fire Prevention Authority or the Marion County Volunteer Fire and Rescue Association as follows:

(1)Sixty percent to the Marion County Water Coordinating and Fire Prevention Authority.

(2)Forty percent to the Marion County Volunteer Fire and Rescue Association, to be divided as follows: a. Thirty percent of the total net proceeds to the Marion County Firefighters Association. b. Ten percent of the total net proceeds to rescue squad associations. c. Any portion of the net proceeds held and not dis

Free access — add to your briefcase to read the full text and ask questions with AI

(a) The proceeds from the tax hereby levied, less the actual costs of collection not to exceed 10 per centum, shall be paid by the State Department of Revenue to the Marion County Commission to be deposited in two separate accounts to the credit of either the Marion County Water Coordinating and Fire Prevention Authority or the Marion County Volunteer Fire and Rescue Association as follows:
(1) Sixty percent to the Marion County Water Coordinating and Fire Prevention Authority.
(2) Forty percent to the Marion County Volunteer Fire and Rescue Association, to be divided as follows:
a. Thirty percent of the total net proceeds to the Marion County Firefighters Association.
b. Ten percent of the total net proceeds to rescue squad associations.
c. Any portion of the net proceeds held and not distributed to public licensed ambulance services before August 1, 2023, shall be distributed to the Marion County Firefighters Association.
(b) The Marion County Volunteer Fire and Rescue Association may adopt rules having the force and effect of law for the distribution of the funds under subdivision (a)(2).
(c) Distribution shall be made by the Marion County Commission to the separate accounts upon written request of the chair of the respective Marion County Water Coordinating and Fire Prevention Authority and the Marion County Volunteer Fire and Rescue Association. The written request shall be submitted to the Marion County Commission and shall become a permanent part of the minutes of the commission. A copy of the written request shall be retained by the requesting authority or association to be entered in their permanent records.