Alabama § 45-57-245.03 - Proceed from Tax.
Full text of Alabama Code of Alabama § 45-57-245.03 — Proceed from Tax., with citation guidance and answers to common questions.
§ 45-57-245.03. Proceed from Tax.
(a) The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed five percent shall be paid by the state Department of Revenue to the Russell County Commission to be used for the purposes of fire protection and for Funding the Phenix City/Russell County Council for Abused and Neglected Children and the Task Force for Senior Citizens located in Russell County. These funds shall be payable on a monthly basis and shall be expended solely for the purposes of funding the Phenix City/Russell County Council for Abused and Neglected Children; the Task Force for Senior Citizens located in Russell County; and paid and volunteer fire departments in order to encourage a strong firefighters network in Russell County. The proceeds paid by the state Department of Revenue to the Russell County Commission shall be distributed as follows:
(1) Two and one-half percent to the Phenix City/Russell County Council for Abused and Neglected Children.
(2) Two and one-half percent to the Task Force for Senior Citizens located in Russell County.
(3) Ninety-five percent to the volunteer fire departments and municipally supported fire departments in Russell County as determined by the Russell County Commission in consultation with the Russell County Volunteer Fire Department Association on an equal basis, share and share alike.
(b) It is the intent of the Legislature that the contractual agreements shall be considered as a contract between the county and an independent contractor. It is the further intent of the Legislature that the volunteer fire departments and municipally supported fire departments shall not be considered as employees, servants, or agents of the county and the members of the county commission and the employees of the county shall not be liable in either their official capacity or in a private capacity for the actions of the fire departments.
Frequently Asked Questions About Alabama § 45-57-245.03
What does Code of Alabama § 45-57-245.03 cover?
Section 45-57-245.03 ("Proceed from Tax.") 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 § 45-57-245.03?
A common citation format is "Code of Alabama § 45-57-245.03" (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 § 45-57-245.03 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.