The proceeds of any tax received under authority of this part shall be paid over by the county within 10 days after its receipt as follows:
Retroactive to October 1, 1988, the proceeds of the gasoline tax shall be paid over to the Lowndes County Commission General Fund. Sixty-five percent of the proceeds shall be used for the county purposes with 75 percent of the 65 percent being earmarked for capital outlay. The remaining 35 percent of the revenues shall be distributed to the Lowndes County Board of Education for general educational purposes.
Structure Code of Alabama
Section 45-43-244 - Definitions.
Section 45-43-244.01 - Levy of Tax.
Section 45-43-244.02 - Statement of Sales and Withdrawals.
Section 45-43-244.03 - Recordkeeping.
Section 45-43-244.04 - Report of Business Address.
Section 45-43-244.05 - Violations.
Section 45-43-244.06 - Enforcement.
Section 45-43-244.07 - Delinquency in Payment of Tax.
Section 45-43-244.08 - Payment of Tax Deemed a Credit Against Amount Due.
Section 45-43-244.09 - Penalties.