Alabama § 40-12-3 Collection and Distribution Where Both State and County License Tax Levied

Alabama Statutes

§ 40-12-3 — Collection and Distribution Where Both State and County License Tax Levied

Alabama § 40-12-3

Title 40Revenue and Taxation

Ch. 12Licenses

Art. 1General Provisions

This text of Alabama § 40-12-3 (Collection and Distribution Where Both State and County License Tax Levied) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-12-3 (2026).

Text

Whenever, by virtue of the provisions of subsection (d) of Section 40-12-2, or the provisions of Article 2 of this chapter, both a state and county license tax are levied, the authority charged with the duty of collecting such license tax shall continue to collect the same, and of the total amount collected for such state and county license tax he shall distribute one half thereof to the state and one half thereof to the county, any other provision of law to the contrary notwithstanding.

Free access — add to your briefcase to read the full text and ask questions with AI

Whenever, by virtue of the provisions of subsection (d) of Section 40-12-2, or the provisions of Article 2 of this chapter, both a state and county license tax are levied, the authority charged with the duty of collecting such license tax shall continue to collect the same, and of the total amount collected for such state and county license tax he shall distribute one half thereof to the state and one half thereof to the county, any other provision of law to the contrary notwithstanding.