County License Tax for School Purposes - Use of Proceeds from Taxes Levied Under Section 40-12-4.
Ala. Code § 40-12-4.1
in effect40-12-4.1. County License Tax for School Purposes - Use of Proceeds from Taxes Levied Under Section 40-12-4.
It is the intent of the Legislature by the passage of Acts 1988, No. 88-336, to clarify existing provisions of law respecting the use of the proceeds from the taxes authorized to be levied in the aforesaid Section 40-12-4. To that end, the amendment of said Section 40-12-4 effected by Section 1 of Acts 1988, No. 88-336, shall be deemed declarative of existing law and shall therefore have both a prospective and a retroactive or retrospective operation. Without limiting the generality of the foregoing, the proceeds from any taxes heretofore levied pursuant to the provisions of said Section 40-12-4 may be used for any purpose specified in said section, as amended hereby.
(Acts 1988, No. 88-336, p. 512, §2.)
Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabama#40-12-4.1Fetched: 10/20/2026