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Home » US Law » 2022 Code of Alabama » Title 40 - Revenue and Taxation. » Chapter 21 - Public Utilities. » Article 5 - Cellular Radio Telecommunication Services Tax. » Section 40-21-123 – (Effective Upon Ratification of Proposed Constitutional Amendment) Dispositions of Proceeds of Tax.

Section 40-21-123

Dispositions of proceeds of tax.

The tax herein levied shall be collected and administered in accordance with the procedure set forth in Section 40-21-85, and for those purposes the provisions of Section 40-21-85 are hereby incorporated into this section by reference. All tax revenue and other funds received or collected under subsection (a) of Section 40-21-121 shall be deposited into the State Treasury and used for the following purposes:

(1) So much thereof as necessary is hereby appropriated to be used by the State Treasurer to pay at their respective maturities the principal and interest due in the fiscal year on the outstanding bonds issued by the Alabama Revolving Loan Fund Authority.

(2) Beginning in March of 2002, one-third of the remaining proceeds, plus $1 million in the fiscal year ending September 30, 2002, and $1.5 million each fiscal year thereafter, shall be credited to the Education Trust Fund.

(3) The residual balance thereof remaining shall be credited to the State General Fund.

(Acts 1990, No. 90-97, p. 104, §2(d); Act 98-195, p. 338, §10; Act 2001-1090, 4th Sp. Sess., p. 1120, §1.)