{"data":{"id":"us-al/ala.-code-40-23-108","jurisdiction":"us-al","citation":"Ala. Code § 40-23-108","heading":"Disposition of Funds.","body":"The licensing official shall, after the deduction of the fee as provided in Section 40-23-107, remit the revenue collected hereunder to the Department of Revenue for deposit as follows:\nOf the total two cents ($.02) tax on each dollar of sale, 58% of the total tax generated shall be deposited to the credit of the Education Trust Fund; and 42% of the total tax generated shall be deposited to the credit of the State General Fund. Provided, however, of the total of those funds derived from the state sales and use taxes collected on motorboats, 50 percent shall be paid to the State General Fund and 50 percent to the Education Trust Fund.","path":["Title 40 Revenue and Taxation.","Chapter 23 Sales and Use Taxes.","Article 3 Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-23-108","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"629ea051f9da80a3b4f347b6d1ad7a9d23d34915b83edee1f477e45b7fce6589","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-23-107","next":"us-al/ala.-code-40-23-110"},"notice":"GroundRules: Original legal text. Not legal advice."}