Ala. Code § 40-18-510

In addition to any other transfers that may be provided by law, the state Comptroller shall direct from the Education Trust Fund to the Refundable Tax Credit Fund the amount needed to make the payments of the one-time refundable tax credit provided for in Section 40-18-511, as well as the amount necessary to offset the administrative cost for the implementation of this article to the Department of Revenue. The fund may accrue interest that shall be used to offset the administrative costs associated with the implementation of this article.