The proceeds received under authority of this part less actual costs of collection, not to exceed 10 per centum, shall be paid by the State Department of Revenue to Lowndes County for distribution within 10 days as follows: Retroactive to October 1, 1988, the proceeds of the 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 45-43-247 - Levy of Tax.
Section 45-43-247.01 - Tax to Be Added to Sales Price of Tobacco Products.
Section 45-43-247.02 - Tobacco Stamps.
Section 45-43-247.03 - Rules and Regulations.
Section 45-43-247.04 - Application of Laws, Rules and Regulations.