AL SB323

County commissions are prohibited from distributing proceeds from county privilege, license, or excise taxes on tobacco or tobacco products to any entity whose property has been foreclosed upon or that has declared bankruptcy.

Any tobacco tax proceeds appropriated to an ineligible entity must be deposited into a county escrow account and retained until they can be appropriated to another eligible entity.

The act becomes effective immediately upon passage.

This section is repealed on January 1, 2026.