Code of Alabama - Title 40: Revenue and Taxation - Chapter 28 - Distribution of Payments Made in Lieu of Taxes

• Section 40-28-1 Definitions
  The following words, terms and phrases, where used in this chapter, shall have the following respective meanings, except where the context clearly indicates a different...
• Section 40-28-2 Distribution of Tennessee Valley Authority payments
  (a) Beginning in the fiscal year ending September 30, 1980, the State of Alabama will annually transfer to the counties in Alabama served by T.V.A....
• Section 40-28-3 Counties to share payments with municipalities served by T.V.A.; basis for allocation of payments to counties served by T.V.A
  (a) Distribution of the in-lieu-of-taxes payments of T.V.A. by the state to the served counties shall be made to the governing bodies of served counties....
• Section 40-28-4 When payments to be made to counties by state; manner of making payments
  Payments by the state to the counties pursuant to this chapter will be made within 30 days after the state Department of Revenue receives each...
• Section 40-28-5 Reallocation of certain liquor tax revenues
  (a) Beginning with the fiscal year ending September 30, 2010, the Public Welfare Trust Fund, the Special Mental Health Fund, and the State General Fund...

Last modified: May 3, 2021