Section 40-1-31.2
Elimination of payments of less than five dollars to municipality; disposition of eliminated amounts.
All laws to the contrary notwithstanding, in all cases involving distribution of revenues to counties and municipalities, the state agency charged with the responsibility of apportionment of such funds shall eliminate all payments of less than $5 to a municipality and shall include the amount so eliminated in any payment to be made to the county in which such municipality is located.
(Acts 1983, No. 83-648, p. 1012.)