Alabama § 45-52-240.01 - Disposition of Simplified Seller Use Tax Proceeds.
Full text of Alabama Code of Alabama § 45-52-240.01 — Disposition of Simplified Seller Use Tax Proceeds., with citation guidance and answers to common questions.
§ 45-52-240.01. Disposition of Simplified Seller Use Tax Proceeds.
Beginning October 1, 2019, after Morgan County retains five percent of the gross proceeds for administrative purposes, the remaining proceeds of the simplified seller use tax distributed to Morgan County pursuant to Section 40-23-197 shall be allocated by the county commission each fiscal year and distributed on a monthly basis, as follows:
(1) Eighty-five percent of the remaining proceeds shall be allocated to the county and city boards of education in the county for public school purposes based on the proportion that the average daily membership of each school system in the county during the first 20 scholastic days after Labor Day of the preceding school year bears to the total average daily membership of all school systems in Morgan County for the preceding school year.
(2) Thirteen and one-half percent of the remaining proceeds shall be allocated to the Morgan County Board of Education for public school purposes.
(3) One and one-half percent of the remaining proceeds shall be distributed to the certified volunteer fire departments in the county for fire protection purposes with each volunteer fire department receiving an equal share.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-52-240.01
What does Code of Alabama § 45-52-240.01 cover?
Section 45-52-240.01 ("Disposition of Simplified Seller Use Tax Proceeds.") 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 § 45-52-240.01?
A common citation format is "Code of Alabama § 45-52-240.01" (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 § 45-52-240.01 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.