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Section 40-17-172 - Disposition of tax.

AL Code § 40-17-172 (2019) (N/A)
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Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and the management of the said department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to Section 40-17-171; provided, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited only to the amount appropriated with which to defray the expenses of operating said department for each fiscal year. The balance of the tax collected under and pursuant to Section 40-17-171 shall remain in the State Treasury to the credit of the General Fund.

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Section 40-17-171 - Levy; amount; certificates of exemption.
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Section 40-17-173 - Tax to apply whether withdrawal for use or sale.