Ala. Code
Code of Alabama

Ala. Code § 40-23-108 (2026)

Disposition of Funds.

✓ official Alabama Legislature (ALISON) text, laws through the 2026 Regular Session
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The licensing official shall, after the deduction of the fee as provided in Section 40-23-107, remit the revenue collected hereunder to the Department of Revenue for deposit as follows:

Of the total two cents ($.02) tax on each dollar of sale, 58% of the total tax generated shall be deposited to the credit of the Education Trust Fund; and 42% of the total tax generated shall be deposited to the credit of the State General Fund. Provided, however, of the total of those funds derived from the state sales and use taxes collected on motorboats, 50 percent shall be paid to the State General Fund and 50 percent to the Education Trust Fund.

(Acts 1981, No. 81-665, p. 1086, §9; Acts 1988, 1st Ex. Sess., No. 88-867, p. 265, §6; Acts 1994, No. 94-622, p. 1162, §8; Act 99-650, 2nd Sp. Sess., p. 96, §1.)

Notes of Decisions
Cited in 1 case, 2015–2015 · leading case: Magee v. Boyd, 175 So. 3d 79 (Ala. 2015).
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Magee v. Boyd, 175 So. 3d 79 (Ala. 2015). “Code 1975, § 40-18-58, § 40-23-85, § 40-23-108, and§ 40-21-123. . Daniel Boyd is the superintendent of the Lowndes County Public School System, Anita Gibson is a public-school teacher and president of the Alabama Education Association, and Senator Quinton Ross represents the…”
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