Alabama Statutes
§ 45-56-242.51 — Proceeds of Tax Used for Construction, Operation, and Maintenance of New County Jail
Alabama § 45-56-242.51
JurisdictionAlabama
Title 45Local Laws
Ch. 56Randolph County
Art. 24Taxation
Part 3Tax, Sales, and Use
Subpart 32016 Tax
This text of Alabama § 45-56-242.51 (Proceeds of Tax Used for Construction, Operation, and Maintenance of New County Jail) 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 § 45-56-242.51 (2026).
Text
(a)In addition to all other taxes authorized by law, the Randolph County Commission may levy a one-half cent sales tax.
(b)The proceeds of the tax shall be used for the construction, operation, and maintenance of a new county jail. The tax shall terminate when the debt for the construction of the jail is paid in full.
(c)Sales that are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart.
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Legislative History
(Act 2016–288, p. 723, § 3; Act 2017–254, p. 398, § 1.)
Nearby Sections
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Licensing and Regulation; ViolationsCite This Page — Counsel Stack
Bluebook (online)
Alabama § 45-56-242.51, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-56-242.51.