SB348 Alabama 2010 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Kim Benefield
Democrat
Session: Regular Session 2010
Title: Clay Co., tobacco tax, additional levied, portion distrib. to water districts for installing feeder lines, Legislative Delegation District Community Service Office abolished, Secs. 45-14-244.02, 45-14-244.05 am'd.; Sec. 45-14-244.04 repealed
Summary: SB348 reallocates Clay County's tobacco tax proceeds to fund water feeder lines, preserves other funding streams, and abolishes the District Community Service Office.
What This Bill Does
It changes how tobacco tax money collected in Clay County is distributed: 32% goes to the Alabama Forestry Commission for fire protection, 20% goes to the Clay County Industrial Development Council, 28% is kept in the Clay County General Fund, and 20% is set aside for a county fund to be disbursed to water districts to install feeder lines. The county commission would create guidelines and an application process to control how these feeder-line funds are disbursed. The act also abolishes the District Community Service Office serving Randolph, Clay, and Chambers Counties, and it keeps the current tax collection method (stamp-based) with a monthly reporting option if stamps are unavailable, including civil penalties for noncompliance.

Who It Affects
Clay County tobacco dealers and businesses: must add the tobacco tax to sales, collect it from customers, and cannot absorb or refund any part of the tax; penalties apply for violations.
Clay County residents and water districts: may benefit from new funding to install feeder lines through the county fund and application process.
Clay County General Fund, Alabama Forestry Commission, and Clay County Industrial Development Council: distributions from tobacco tax proceeds are redefined (32% to Forestry, 20% to Industrial Development Council, 28% retained in general fund).
Volunteer fire departments in Clay County: receive funding through the Forestry Commission for fire protection, prevention, and safety education, with rules on equal distribution and non-salary use; noncompliant departments risk losing funds.
District Community Service Office staff and the services it provided: the office is abolished.

Key Provisions
Amends 45-14-244.02 to require dealers to add the tobacco tax to sale prices, collect from customers, and prohibits refunds or absorption of the tax; establishes civil penalties for violations; maintains tax collection by the State Department of Revenue, including stamping and monthly reports if stamps are unavailable.
Amends 45-14-244.05 to outline net tax proceeds distribution: 32% to Alabama Forestry Commission for fire protection; 20% to Clay County Industrial Development Council; 28% retained in Clay County General Fund; 20% deposited into a county fund for disbursement to water districts for feeder lines, with an application process and county rules.
Forestry Commission funds are expended for fire protection, prevention, and safety education for volunteer departments, distributed equally, with salaries not allowed and noncompliant departments subject to funding denial after notice and correction period.
Repeals Section 45-14-244.04 and abolishes the District Community Service Office serving Randolph, Clay, and Chambers Counties; effective date is September 30, 2010.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Clay County