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Alabama · Through Act 2026-611

Ala. Code § 40-25A-20: Deduction of Operating Expenses.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 25A Tax on Gummed Cigarette Papers.

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 management of said department shall be deducted, as a first charge thereon, from the taxes collected under the provisions of this chapter; provided, however, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Sections 41-4-80 through 41-4-96, and limited to the amount appropriated to defray the expenses of operating said department for each fiscal year.

Collected 2026-09-03T14:01:52Z. Source file · JSON

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