Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-12-318
Payment of Expenses; Net Collections Paid into Treasury
It shall be the duty of the probate judge or license commissioner to issue the licenses herein prescribed on a form to be furnished and prescribed by the state Department of Revenue and to remit such money to the Department of Revenue on or before the tenth of the month following the month of issuance. Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and the management of the said department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to Section 40-12-315; provided, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41 and limited to the the amount appropriated to defray the expenses of operating said department for each fiscal year. All money collected under the provisions of this article, less expenses appropriated herein, shall be paid into the Treasury monthly by the Department of Revenue and shall be added to and constitute a part of the Education Trust Fund. All fees collected by probate judges, license commissioners, and license inspectors, who are compensated on a salary basis, shall be paid by them into the treasury of the county, as other fees are likewise paid.
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In this chapter (40 sections)
- 40-12-293 · Exemption from Certain Other Licensing Requirements,…
- 40-12-294 · Rules and Regulations
- 40-12-296 · Disposition of Funds
- 40-12-297 · Registration of Original License Plate Issued in Model Year…
- 40-12-300 · Preparation, Issuance, and Use of Distinctive License…
- 40-12-301 · Transfer of Distinctive License Plates Between Motor…
- 40-12-302 · Design
- 40-12-305 · Implementation of Fort System
- 40-12-306 · (Committee Dissolved December 31, 2023) Advisory Committee
- 40-12-307 · Calculation of Tax Rate; Distribution of Taxes
- 40-12-308 · Registration Fees; License Plate
- 40-12-309 · Rulemaking Authority
- 40-12-310 · “Store” Defined; Construction
- 40-12-311 · Who Must Procure License
- 40-12-312 · Application for License
- 40-12-313 · Examination of Application and Issuance of License
- 40-12-314 · Expiration and Renewal of Licenses
- 40-12-315 · Annual Fees
- 40-12-316 · Fees for Portion of Year
- 40-12-317 · Scope of Article
- 40-12-318 · Payment of Expenses; Net Collections Paid into Treasury
- 40-12-319 · Penalty for Violation of Article
- 40-12-330 · Exemptions for Blind Persons
- 40-12-340 · Eligibility; Scope
- 40-12-341 · State License
- 40-12-342 · County License
- 40-12-343 · Municipal License
- 40-12-344 · Employees, Apprentices and Helpers
- 40-12-345 · Form of License Issued
- 40-12-346 · Expiration of License
- 40-12-347 · Proof of Disability
- 40-12-348 · Corporations, Associations and Partnerships
- 40-12-349 · Fraudulently Obtaining License
- 40-12-350 · County in Which Issued
- 40-12-351 · Penalty for Violation by Officials
- 40-12-352 · Certain Veterans Not Included in Law
- 40-12-370 · Eligibility; Scope
- 40-12-371 · State License
- 40-12-372 · County License
- 40-12-373 · Municipal License