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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-172

Disposition of Tax

Official textalison.legislature.state.al.us

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 40-17-171; 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 only to the amount appropriated with which to defray the expenses of operating said department for each fiscal year. The balance of the tax collected under and pursuant to Section 40-17-171 shall remain in the State Treasury to the credit of the General Fund.

Last amended: Acts 1939, No. 386, p. 508; Code 1940, T. 51, §632; Acts 1943, No. 342, p. 323; Acts 1951, No. 846, p. 1477; Acts 1955, No. 42, p. 259.

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In this chapter (40 sections)
  1. 40-17-168.2 · Levy and Collection of Tax; Application and Fee
  2. 40-17-168.3 · Application Form
  3. 40-17-168.4 · License Requirement
  4. 40-17-168.5 · Surety Bond. (Amended by Act 2026-528)
  5. 40-17-168.6 · Refusal to Issue License; Appeal
  6. 40-17-168.7 · Issuance of License
  7. 40-17-168.8 · Discontinuance of Licensed Business; Payment of Taxes
  8. 40-17-168.9 · Cancellation of License
  9. 40-17-168.10 · Deduction for Sale or Disbursement to Exempt Entities
  10. 40-17-168.11 · Tax Payments and Returns
  11. 40-17-168.12 · Reporting of Information; Single Return for Multiple…
  12. 40-17-168.13 · Receipt and Remission of Taxes; Liability
  13. 40-17-168.14 · Recordkeeping
  14. 40-17-168.15 · Disposition of Funds
  15. 40-17-168.16 · Civil Penalties
  16. 40-17-168.17 · Criminal Penalties
  17. 40-17-168.18 · Appropriations
  18. 40-17-168.19 · Rulemaking Authority
  19. 40-17-170 · Definitions
  20. 40-17-171 · Levy; Amount; Certificates of Exemption
  21. 40-17-172 · Disposition of Tax
  22. 40-17-173 · Tax to Apply Whether Withdrawal for Use or Sale
  23. 40-17-174 · Wholesale Oil License Fee; Import License Fee; Exemption
  24. 40-17-175 · Swearing to Statement
  25. 40-17-176 · Records of Sales
  26. 40-17-177 · Report of Address by Distributor, Storer, Retail Dealer, or…
  27. 40-17-178 · Penalty for Failure to Make Reports or Keep Records
  28. 40-17-179 · Duty of Department of Revenue to Enforce Provisions
  29. 40-17-180 · Effect of Acceptance of Money on Recovery of Balance
  30. 40-17-182 · Forms for Reports
  31. 40-17-185 · Restraint of Violators
  32. 40-17-186 · When Statements to Be Rendered and Tax Paid
  33. 40-17-200 · When Report to Be Made by Carriers
  34. 40-17-201 · When Reports to Be Made by Warehousemen and Transfer…
  35. 40-17-203 · Penalty for Failure to Comply
  36. 40-17-220 · Lubricating Oil Excise Tax; Exemptions
  37. 40-17-221 · Administration of Article and Collection of Tax
  38. 40-17-222 · Distribution of Tax Proceeds Derived from Motor Fuel
  39. 40-17-223 · Distribution of Tax Proceeds Derived from Lubricating Oil
  40. 40-17-224 · Use of Net Tax Proceeds for Highway Purposes
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