§ 40-5-32 — Partial Payments; Notice of Balance Due

Alabama § 40-5-32

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 5: Tax Collectors

Text

(a) As used in this section, the term partial payment means a payment that is less than the full amount of taxes due.
(b) At the discretion of the tax collecting official, the tax collecting official may accept one or more partial payments of any amount per tax account for payment of taxes and assessments on tangible personal property.
(c) Each partial payment, less a 10 dollar ($10) processing fee payable to the tax collecting official, shall be credited to the tax account. The taxpayer has the responsibility to ensure that the remaining amount due is paid.
(d) The tax collecting official shall prepare and mail at least one notice with the balance due. The tax collecting official shall mail the notice in the form as he or she considers proper and necessary or as may be required by rule of the Department of Revenue.
(e) At the tax collecting official’s discretion, an underpayment of 10 dollars ($10) or less may be deemed a payment in full, rather than a partial payment, in accordance with the rules, policies, and procedures of the Comptroller.
(f) The Comptroller shall adopt rules to implement and administer this section.

Legislative History

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §218; Act 2021-515, §9.)