Alabama § 45-52-243 Disposition of Certain Highway Gasoline Taxes

Alabama Statutes

§ 45-52-243 — Disposition of Certain Highway Gasoline Taxes

Alabama § 45-52-243

JurisdictionAlabama

Title 45Local Laws

Ch. 52Morgan County

Art. 24Taxation

Part 4Tax, Gasoline

Subpart 11980 Tax

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Bluebook

Ala. Code § 45-52-243 (2026).

Text

(a)In Morgan County, all funds generated by the statewide wholesale or retail gasoline tax provided by Article 6, commencing with Section 40-17-220, of Chapter 17, Title 40, and distributed pursuant to the provisions therein, shall be paid into the county treasury and a separate accounting thereof shall be kept.

(b)(1) The funds received by Morgan County pursuant to Article 6, commencing with Section 40-17-220, of Chapter 17, Title 40, shall be allocated as follows: a. Thirty percent of the amount so allocated or apportioned to the county shall be distributed among the municipalities in the county with respect to which the allocation or apportionment is made, each distribution among the municipalities to be on the basis of the ratio of the population of each municipality to the total popu

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(a) In Morgan County, all funds generated by the statewide wholesale or retail gasoline tax provided by Article 6, commencing with Section 40-17-220, of Chapter 17, Title 40, and distributed pursuant to the provisions therein, shall be paid into the county treasury and a separate accounting thereof shall be kept.
(b)(1) The funds received by Morgan County pursuant to Article 6, commencing with Section 40-17-220, of Chapter 17, Title 40, shall be allocated as follows:
a. Thirty percent of the amount so allocated or apportioned to the county shall be distributed among the municipalities in the county with respect to which the allocation or apportionment is made, each distribution among the municipalities to be on the basis of the ratio of the population of each municipality to the total population of all municipalities in the county according to the 1970 or any subsequent federal decennial census; and
b. The remaining portion of the amount so allocated or apportioned to each county shall be distributed to the county with respect to which the allocation or apportionment is made.
(2) The distributions provided for in this subsection shall be made monthly.
(c) The provisions of this section shall not be construed to apply to any funds received from any highway gasoline tax levied pursuant to any act or law, except as provided in subsection (a).