Alabama § 40-5-26 New Accounts of Insolvent Taxes and Taxes in Litigation

Alabama Statutes

§ 40-5-26 — New Accounts of Insolvent Taxes and Taxes in Litigation

Alabama § 40-5-26

Title 40Revenue and Taxation

Ch. 5Tax Collectors

This text of Alabama § 40-5-26 (New Accounts of Insolvent Taxes and Taxes in Litigation) 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 § 40-5-26 (2026).

Text

Upon the allowance and credit to the tax collecting official for insolvents and taxes in litigation, a new account must be stated by the county commission for county taxes and by the Comptroller for state taxes for the credits allowed the tax collecting official and shall remain charges for no more than three years from the tax lien date of the initial tax insolvency. For taxes in litigation, termination shall be at the discretion of the state Comptroller.

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Upon the allowance and credit to the tax collecting official for insolvents and taxes in litigation, a new account must be stated by the county commission for county taxes and by the Comptroller for state taxes for the credits allowed the tax collecting official and shall remain charges for no more than three years from the tax lien date of the initial tax insolvency. For taxes in litigation, termination shall be at the discretion of the state Comptroller.