Section 45-40-140.05
Collection and disposition of funds.
The tax herein imposed shall be due and payable to the State Department of Revenue, and, when collected, shall be paid by the Lawrence County Tax Collector to the Treasury of Lawrence County. All monies collected in accordance with this part shall be spent in participating in the Alabama Forestry Commission’s forest fire protection program in Lawrence County.
(Act 81-846, p. 1522, §6.)