Alabama § 45-52-243 - Disposition of Certain Highway Gasoline Taxes.
Full text of Alabama Code of Alabama § 45-52-243 — Disposition of Certain Highway Gasoline Taxes., with citation guidance and answers to common questions.
§ 45-52-243. Disposition of Certain Highway Gasoline Taxes.
(a) In Morgan County, all funds generated by the statewide wholesale or retail gasoline tax provided by Article 6, commencing with Section 40-17-220, of Chapter 17, Title 40, and distributed pursuant to the provisions therein, shall be paid into the county treasury and a separate accounting thereof shall be kept.
(b)(1) The funds received by Morgan County pursuant to Article 6, commencing with Section 40-17-220, of Chapter 17, Title 40, shall be allocated as follows:
a. Thirty percent of the amount so allocated or apportioned to the county shall be distributed among the municipalities in the county with respect to which the allocation or apportionment is made, each distribution among the municipalities to be on the basis of the ratio of the population of each municipality to the total population of all municipalities in the county according to the 1970 or any subsequent federal decennial census; and
b. The remaining portion of the amount so allocated or apportioned to each county shall be distributed to the county with respect to which the allocation or apportionment is made.
(2) The distributions provided for in this subsection shall be made monthly.
(c) The provisions of this section shall not be construed to apply to any funds received from any highway gasoline tax levied pursuant to any act or law, except as provided in subsection (a).
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-52-243
What does Code of Alabama § 45-52-243 cover?
Section 45-52-243 ("Disposition of Certain Highway Gasoline Taxes.") 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 § 45-52-243?
A common citation format is "Code of Alabama § 45-52-243" (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 § 45-52-243 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.