Alabama § 40-25-82 - Disposition of Funds.
Full text of Alabama Code of Alabama § 40-25-82 — Disposition of Funds., with citation guidance and answers to common questions.
§ 40-25-82. Disposition of Funds.
(a) The proceeds from the tax levied in Section 40-25-81 and the penalties collected under this article shall be remitted to the department, which shall retain the amount necessary to fund the administrative costs of collecting the tax. Except as provided in subsection (b), the balance of the proceeds collected shall be distributed quarterly as follows:
(1) Fifty percent to the State Treasury to the State General Fund.
(2) Twenty-five percent to the counties in the state on the basis of the ratio of the population of each county to the total population of all counties in the state, as determined in the most recent federal census prior to the distribution.
(3) Twenty-five percent to the municipalities in the state on the basis of the ratio of the population of each municipality to the total population of all municipalities in the state, as determined in the most recent federal census prior to distribution.
(b) Notwithstanding subdivisions (a)(2) and (a)(3), no county or municipality that levies a local tax on the sale of consumable vapor products, or substantially similar products, at wholesale or retail may receive a distribution of proceeds pursuant to this section.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-25-82
What does Code of Alabama § 40-25-82 cover?
Section 40-25-82 ("Disposition of Funds.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-25-82?
A common citation format is "Code of Alabama § 40-25-82" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-25-82 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.