All taxes or other funds received or collected by the Department of Revenue of the State of Alabama under the provisions of this article remaining after the application of any exemptions, exclusions, deductions, or credits applicable thereto, and after the payment of the expenses of administration and enforcement of this article shall be without delay deposited into the State Treasury to the credit of Alabama Education Trust Fund.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 21 - Public Utilities.
Article 4 - Utility Service Use Tax.
Section 40-21-100 - Definitions.
Section 40-21-101 - Legislative Intent.
Section 40-21-102 - Levy of Tax; Sourcing of Total Sales Price for Telegraph or Telephone Services.
Section 40-21-103 - Exclusions.
Section 40-21-104 - Utilities to Register and Give Information.
Section 40-21-105 - Seller to Collect Tax; Regulations; Penalty.