SB323 Alabama 2022 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Larry StuttsSenator
Republican
Session: Regular Session 2022
Title: Colbert Co., simplified seller use tax, distrib. of the county's share, local acts in conflict, repealed
Summary: SB323 directs Colbert County to use its share of the simplified seller use tax first to pay county debt, then for law enforcement, and repeals conflicting local acts.
What This Bill Does
Applies only in Colbert County. When funds from the county's share of the simplified seller use tax are deposited into the county general fund, the county commission must spend them first to pay existing indebtedness; after the debt is paid, remaining funds go to law enforcement purposes until exhausted. The act also defines what counts as indebtedness and as law enforcement purposes, repeals any local Colbert County laws that conflict with it, and becomes effective on the first day of the third month after the governor signs it.

Who It Affects
Colbert County government (county commission) – must allocate the county's share of the simplified seller use tax first to pay existing indebtedness, then to fund law enforcement.
Local residents and taxpayers of Colbert County, and law enforcement agencies – affected by how tax proceeds are spent and by the repeal of conflicting local acts.

Key Provisions
Scope: applies only in Colbert County.
Allocation order: county's share of the simplified seller use tax goes first to debt repayment, then to law enforcement.
Definitions: defines indebtedness and law enforcement purposes.
Repeals and effective date: repeals conflicting local acts and becomes effective on the first day of the third month after governor's approval.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Colbert County