Alabama constitution
Article XI: taxation and finance
Section 213.325

Notwithstanding, in the event that guest revenues to the State Parks Revolving Fund exceed the threshold of $50 million (as annually adjusted based on increases in the consumer price index) in a fiscal year, the sales and use and cigarette tax revenue distributed to benefit the State Parks System shall be reduced in the following fiscal year. The amount of the reduction shall correspond to the amount of guest revenue to the State Parks Revolving Fund exceeding the threshold. The amount of tax revenue not distributed to benefit the State Parks System shall be distributed to the General Fund.