Section 45-14-140.03
Payment of tax; disposition of funds.
The tax herein imposed shall be due and payable to the Tax Collector of Clay County, and shall, when collected, be paid to the Treasurer of Clay County. All monies collected in accordance with this article shall be spent in participating in the Alabama Forestry Commission's forest fire protection program in Clay County.
(Act 84-573, p. 1194, §4.)