Alabama § 45-12-21 - Disposition of Beer Tax Funds.
Full text of Alabama Code of Alabama § 45-12-21 — Disposition of Beer Tax Funds., with citation guidance and answers to common questions.
§ 45-12-21. Disposition of Beer Tax Funds.
(a) This section applies to Choctaw County only.
(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:
(1) One-ninth to the county general fund from which seven thousand dollars ($7,000) shall be credited to:
a. One-third to the Choctaw County Rescue Squad.
b. One-third to the Choctaw County Historical Society.
c. One-third to the Choctaw County Library System.
(2) Of remainder, twenty thousand dollars ($20,000) to Choctaw County Board of Education.
(3) Remainder up to ninety thousand dollars ($90,000) to the county and municipalities on the basis of population.
(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.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-12-21
What does Code of Alabama § 45-12-21 cover?
Section 45-12-21 ("Disposition of Beer Tax 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 § 45-12-21?
A common citation format is "Code of Alabama § 45-12-21" (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 § 45-12-21 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.