HJR32 Alabama 2012 Session

Summary

Primary Sponsor

Richard J. Laird

Independent

Session

Regular Session 2012

Title

Chambers, Clay, and Randolph Counties, local acts, Act 2010-400, Act 2010-401, and Act 2010-402, 2010 Reg. Sess., regarding distribution of tobacco tax, legislative intent regarding distribution expressed

Summary

HJR32 states that tobacco tax revenue in Chambers, Clay, and Randolph Counties should continue to be distributed the same way as before the 2010 local acts.

What This Bill Does

This is a resolution that declares the legislature's intent to keep the prior distribution method for tobacco tax money in the three counties. It applies to money collected before the acts' effective dates and to money remitted after for taxes assessed or stamped before sale, ensuring those funds are distributed as they were before Acts 2010-400, 2010-401, and 2010-402. It does not create new taxes or change tax rates; it simply preserves the existing distribution pattern.

Who It Affects

• Residents of Chambers, Clay, and Randolph Counties, who rely on local tobacco tax distributions and would continue to receive funds under the previous distribution method.
• Local government entities in Chambers, Clay, and Randolph Counties that receive tobacco tax revenue, whose funding rules are maintained as they were prior to the 2010 acts.

Key Provisions

• Expresses legislative intent to keep tobacco tax revenue distribution in Chambers, Clay, and Randolph Counties the same as before the 2010 Acts 400/401/402.
• Covers money collected before the Acts' effective dates and money remitted after from taxes assessed or stamped prior to sale before those dates, to be distributed as before.
• Names Acts 2010-400 (SB332), 2010-401 (SB348), and 2010-402 (SB490) as the acts whose distribution intent is being preserved.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Resolutions, Legislative