Alabama Statutes

§ 45-57-242.01 — Collection and Supervision

Alabama § 45-57-242.01
JurisdictionAlabama
Title 45Local Laws
Ch. 57Russell County
Art. 24Taxation
Part 3Tax, Alcohol

This text of Alabama § 45-57-242.01 (Collection and Supervision) 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 § 45-57-242.01 (2026).

Text

The privilege or license tax authorized by this part shall be collected by, or under the supervision of, the county commission and one-half of the net proceeds of the tax, the term net being that portion remaining after payment of expenses incurred as provided for herein, shall be deposited into the general fund of the county. Of the amount that goes into the general fund one-half of such net proceeds shall be used by the county commission to aid the volunteer fire departments within Russell County which have agreements with the county commission to provide fire protection service and such funds shall be divided on a per department basis. The remaining one-half of the net proceeds shall go to the Russell County Board of Education.

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

Legislative History

(Act 81–473, p. 821, § 2.)

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Alabama § 45-57-242.01, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-57-242.01.