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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-174

Distribution of Proceeds

Official textalison.legislature.state.al.us

# (a)

Should the enactment of a national agreement for the collection of sales and use taxes from remote sellers establish a single national tax rate on such remote sales or should the agreement provide for the State of Alabama to establish a single statewide rate on such remote sales, the proceeds shall be distributed as follows:

# (1)

One-half of such proceeds shall be distributed to the State of Alabama of which 75% shall be deposited into the General Fund, and 25% shall be deposited into the Education Trust Fund.

# (2)

One-quarter shall be distributed to the governing body of the municipality in which the delivery is made, if the delivery is made into a municipality.

# (3)

The remainder shall be distributed to the county governing body in the county in which the delivery is made.

# (b)

The tax proceeds distributed to a municipality or county shall be expended by the governing body of the municipality or county as required and provided by law for other sales and use tax proceeds levied and collected by the county or municipality including any bonded indebtedness.

Last amended: Act 2002-418, p. 1068, §5; Act 2012-599, p. 1924, 1st Sp. Sess., §1.

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In this chapter (40 sections)
  1. 40-23-88 · Penalties
  2. 40-23-100 · Definitions
  3. 40-23-101 · Sales Tax Levied on Automotive Vehicles, Motorboats, Truck…
  4. 40-23-102 · Excise Tax Levied on Storage or Use of Automotive Vehicles,…
  5. 40-23-103 · Sales Tax Levied on Sale Price Less Credit for Trade-In
  6. 40-23-104 · Collection of Taxes Before Registration or Licensing; Proof…
  7. 40-23-105 · Applicability of Certain Title 40 Provisions
  8. 40-23-106 · Reciprocity
  9. 40-23-107 · Fees
  10. 40-23-108 · Disposition of Funds
  11. 40-23-110 · Penalty for Failure to Pay Tax
  12. 40-23-111 · Authority to Adopt and Enforce Rules and Regulations
  13. 40-23-120 · Good Faith Violations
  14. 40-23-121 · Authorization to Collect or Recover Sales Taxes Due on…
  15. 40-23-130 · Calculation of Municipal or County Gross Receipts Tax
  16. 40-23-150 · Education Trust Fund Rainy Day Account
  17. 40-23-170 · Legislative Findings
  18. 40-23-171 · Definitions
  19. 40-23-172 · Delegates for Participation in Multistate Discussions
  20. 40-23-173 · Duties of Delegates; Agreement
  21. 40-23-174 · Distribution of Proceeds
  22. 40-23-190 · Conditions for Remote Entity Nexus
  23. 40-23-191 · Short Title; Definitions
  24. 40-23-192 · Simplified Sellers Use Tax Remittance Program
  25. 40-23-193 · Collection and Remittance of Simplified Sellers Use Tax;…
  26. 40-23-194 · Discount
  27. 40-23-195 · Rulemaking Authority; Recordkeeping
  28. 40-23-196 · Refund or Credit of Excess Taxes Paid
  29. 40-23-197 · Disposition of Funds
  30. 40-23-197.1 · Distributions of Simplified Sellers Use Tax Proceeds
  31. 40-23-198 · Applicability of Part 2
  32. 40-23-199 · Amnesty for Certain Uncollected Remote Use Tax
  33. 40-23-199.1 · Amnesty for Certain Uncollected Remote Use Tax
  34. 40-23-199.2 · Marketplace Facilitators
  35. 40-23-199.3 · Online Application Process
  36. 40-23-200 · Definitions
  37. 40-23-201 · Creation; Composition; Meetings
  38. 40-23-202 · Duties
  39. 40-23-203 · Report; Implementation and Administration of Recommendations
  40. 40-23-204 · Recommended Changes in Existing Tax Laws
Full table of contents →