Alabama § 40-5-48 Disbursement of Ad Valorem Tax Collections; Disbursement of Manufactured Home Fees, Commissions, or Penalties

Alabama Statutes

§ 40-5-48 — Disbursement of Ad Valorem Tax Collections; Disbursement of Manufactured Home Fees, Commissions, or Penalties

Alabama § 40-5-48

Title 40Revenue and Taxation

Ch. 5Tax Collectors

This text of Alabama § 40-5-48 (Disbursement of Ad Valorem Tax Collections; Disbursement of Manufactured Home Fees, Commissions, or Penalties) 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 § 40-5-48 (2026).

Text

(a)A tax collecting official who collects ad valorem tax on real property, in addition to the ad valorem tax on motor vehicles collected pursuant to Section 40-12-253, may disburse the collections with each semi-monthly report.

(b)A tax collecting official who has the responsibility to assess and collect the ad valorem tax on motor vehicles under Section 40-12-253 and to also collect the annual motor vehicle license taxes and registration fees under Section 40-12-242 shall disburse all ad valorem tax collections as provided under Sections 40-5-4 and 40-4-2 during the same time period set out under Section 40-12-269.

(c)Manufactured home fees, commissions, or penalties charged and collected pursuant to Section 40-12-255 shall be disbursed on or before the twentieth day of the following m

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(a) A tax collecting official who collects ad valorem tax on real property, in addition to the ad valorem tax on motor vehicles collected pursuant to Section 40-12-253, may disburse the collections with each semi-monthly report.
(b) A tax collecting official who has the responsibility to assess and collect the ad valorem tax on motor vehicles under Section 40-12-253 and to also collect the annual motor vehicle license taxes and registration fees under Section 40-12-242 shall disburse all ad valorem tax collections as provided under Sections 40-5-4 and 40-4-2 during the same time period set out under Section 40-12-269.
(c) Manufactured home fees, commissions, or penalties charged and collected pursuant to Section 40-12-255 shall be disbursed on or before the twentieth day of the following month.