Ala. Code § 45-58-244: Disposition of Funds from Terminated Sales Tax.

In Shelby County, any and all revenues remaining from the local sales tax, levied pursuant to Act 93–656, 1993 Regular Session (Acts 1993, p. 1133), that is no longer in effect and that has terminated by operation of law, shall, after the payment of any refunds and all expenses, be used by the Shelby County Commission only for capital projects and capital expenditures.