{"data":{"id":"us-al/ala.-code-45-12-21","jurisdiction":"us-al","citation":"Ala. Code § 45-12-21","heading":"Disposition of Beer Tax Funds.","body":"(a) This section applies to Choctaw County only.\n(b) Section 1(c)(2)(v) of Act 82-344, Acts of Alabama Regular Session 1982, to the contrary notwithstanding, in Choctaw County the taxes shall be paid as follows: The entire amount of tax shall be paid to the judge of probate and, after reimbursement of 2 1/2 percent for services distributed as follows:\n(1) One-ninth to the county general fund from which seven thousand dollars ($7,000) shall be credited to:\na. One-third to the Choctaw County Rescue Squad.\nb. One-third to the Choctaw County Historical Society.\nc. One-third to the Choctaw County Library System.\n(2) Of remainder, twenty thousand dollars ($20,000) to Choctaw County Board of Education.\n(3) Remainder up to ninety thousand dollars ($90,000) to the county and municipalities on the basis of population.\n(4) Of revenue in excess of ninety thousand dollars ($90,000) 20 percent to the county board of education and remainder to the county and municipalities on the basis of population.","path":["Title 45 Local Laws.","Chapter 12 Choctaw County.","Article 2 Alcoholic Beverages.","Part 2 Taxation."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-12-21","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"0ac94fcf1fa8696dec47b22f1e7e9b512da71f37c300b57cf43b676249f3aa75","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-12-20.02","next":"us-al/ala.-code-45-12-30"},"notice":"GroundRules: Original legal text. Not legal advice."}