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 this article; 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 amount appropriated to defray the expenses of operating said department for each fiscal year. The net remainder shall remain in the State Treasury for distribution as hereinafter provided.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 1 - Privilege Tax on Production.
Section 40-20-1 - Definitions.
Section 40-20-5 - When Reports to Be Filed; Payments to Accompany Reports.
Section 40-20-7 - Deduction of Appropriation for Expenses of Department.
Section 40-20-11 - Enjoining Violation of Article.
Section 40-20-12 - Exemption From Ad Valorem Taxes.
Section 40-20-13 - Collection and Disbursement of Additional Taxes.
Section 40-20-14 - Credits Against Tax for Manufacturers of Direct Reduced Iron.