Alabama Statutes
§ 40-12-5 — County License Tax for School Purposes - Collection and Enforcement
Alabama § 40-12-5
This text of Alabama § 40-12-5 (County License Tax for School Purposes - Collection and Enforcement) 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 § 40-12-5 (2026).
Text
The state Department of Revenue shall, on request by resolution of the governing body of each of the several counties, administer and collect all taxes levied and assessed by the governing body of each of the several counties pursuant to and under the authority of Section 40-12-4.
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Legislative History
(Acts 1971, No. 346, p. 634, §1.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-12-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-12-5.