The proceeds from the tax hereby authorized less the actual cost of collection, not to exceed five per centum, shall be paid by the State Department of Revenue to the Alabama Forestry Commission to be used for the purposes of fire protection in Limestone County. These funds shall be payable on a quarterly or monthly basis and will be expended solely for purposes of fire protection, prevention, fire safety, education, and in order to encourage a strong volunteer fire fighters network in Limestone County. The proceeds paid by the Department of Revenue to the Alabama Forestry Commission shall be distributed to volunteer fire departments in the county as determined by the Alabama Forestry Commission in consultation with the Limestone County Volunteer Fire Department Association on an equal basis, share and share alike.
Structure Code of Alabama
Chapter 42 - Limestone County.
Section 45-42-242 - Levy of Tax.
Section 45-42-242.01 - Tax to Be Added to Sales Price of Tobacco Products.
Section 45-42-242.02 - Violations.
Section 45-42-242.03 - Tobacco Stamps.
Section 45-42-242.04 - Promulgation of Rules and Regulations.
Section 45-42-242.05 - Application of Laws, Rules, and Regulations.