Ala. Code § 29-12-1
The Legislature shall not appropriate any funds from any of the several clearing or holding accounts into which the Department of Revenue deposits tax revenues on a timely basis and from which the state Comptroller makes disbursements, which are limited by statutes to the purpose of legal expenditure of such tax revenues. Such accounts are not the end destination of such tax revenues but a clearinghouse for immediate deposit of tax revenues into the State Treasury as a matter of convenience until the state Comptroller makes such disbursements, including the processing of tax refunds as may be necessary. Nothing in this section, however, shall be construed to limit the authority of the Legislature to amend current statutes to further provide for the distribution of tax revenues.
Ala. Code § 29-12-1 (1975)