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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-197

Disposition of Funds

Official textalison.legislature.state.al.us

# (a)

The proceeds of simplified sellers use tax paid pursuant to this part shall be appropriated to the department, which shall retain the amount necessary to fund the administrative costs of implementing and operating the program and to cover the amounts paid for refunds authorized in Section 40-23-196. The balance of the amounts collected shall be distributed as follows:

# (1)

Fifty percent to the State Treasury and allocated 75 percent to the General Fund and 25 percent to the Education Trust Fund.

# (2)

Twenty-five percent to each county in the state on a prorated basis according to population as determined in the most recent federal census prior to the distribution.

# (3)

Twenty-five percent of funds to be distributed to each municipality in the state on a prorated basis according to population as determined in the most recent federal census prior to the distribution.

# (b)

Effective for tax periods beginning on or after January 1, 2019, the net proceeds after the distribution provided in subdivision (1) of subsection (a) shall be distributed 60 percent to each municipality in the state on a basis of the ratio of the population of each municipality to the total population of all municipalities in the state as determined in the most recent federal census prior to distribution and 40 percent to each county in the state, and deposited into the general fund of the respective county commission, on a basis of the ratio of the population of each county to the total population of all counties in the state as determined in the most recent federal census prior to the distribution.

# (c)

The distribution of the proceeds from the simplified sellers use tax paid to counties and municipalities shall occur quarterly in a manner prescribed by the department.

Last amended: Act 2015-448, p. 1443, §1; Act 2018-539, §1.

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In this chapter (40 sections)
  1. 40-23-107 · Fees
  2. 40-23-108 · Disposition of Funds
  3. 40-23-110 · Penalty for Failure to Pay Tax
  4. 40-23-111 · Authority to Adopt and Enforce Rules and Regulations
  5. 40-23-120 · Good Faith Violations
  6. 40-23-121 · Authorization to Collect or Recover Sales Taxes Due on…
  7. 40-23-130 · Calculation of Municipal or County Gross Receipts Tax
  8. 40-23-150 · Education Trust Fund Rainy Day Account
  9. 40-23-170 · Legislative Findings
  10. 40-23-171 · Definitions
  11. 40-23-172 · Delegates for Participation in Multistate Discussions
  12. 40-23-173 · Duties of Delegates; Agreement
  13. 40-23-174 · Distribution of Proceeds
  14. 40-23-190 · Conditions for Remote Entity Nexus
  15. 40-23-191 · Short Title; Definitions
  16. 40-23-192 · Simplified Sellers Use Tax Remittance Program
  17. 40-23-193 · Collection and Remittance of Simplified Sellers Use Tax;…
  18. 40-23-194 · Discount
  19. 40-23-195 · Rulemaking Authority; Recordkeeping
  20. 40-23-196 · Refund or Credit of Excess Taxes Paid
  21. 40-23-197 · Disposition of Funds
  22. 40-23-197.1 · Distributions of Simplified Sellers Use Tax Proceeds
  23. 40-23-198 · Applicability of Part 2
  24. 40-23-199 · Amnesty for Certain Uncollected Remote Use Tax
  25. 40-23-199.1 · Amnesty for Certain Uncollected Remote Use Tax
  26. 40-23-199.2 · Marketplace Facilitators
  27. 40-23-199.3 · Online Application Process
  28. 40-23-200 · Definitions
  29. 40-23-201 · Creation; Composition; Meetings
  30. 40-23-202 · Duties
  31. 40-23-203 · Report; Implementation and Administration of Recommendations
  32. 40-23-204 · Recommended Changes in Existing Tax Laws
  33. 40-23-205 · Funding
  34. 40-23-210 · Definitions; Adjustment of Dollar Value of Certain Covered…
  35. 40-23-211 · Tax Exemption on Covered Items
  36. 40-23-212 · Rules and Regulations
  37. 40-23-213 · County and Municipal Exemptions Authorized
  38. 40-23-230 · Definitions; Adjustment of Dollar Value of Certain Covered…
  39. 40-23-231 · Tax Exemption on Covered Items
  40. 40-23-232 · Rules and Regulations
Full table of contents →