Alabama Statutes

§ 40-5-9 — Interest on Delinquent Taxes

Alabama § 40-5-9

JurisdictionAlabama

Title 40Revenue and Taxation

Ch. 5Tax Collectors

This text of Alabama § 40-5-9 (Interest on Delinquent Taxes) 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 § 40-5-9 (2026).

Text

Notwithstanding Section 40-1-44, all ad valorem taxes becoming delinquent bear interest at the rate of 12 percent per annum. The interest shall be added to and collected as part of the taxes and shall be reported in the manner prescribed by the Comptroller.

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Legislative History

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §196; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §8; Act 2021-515, §3.)

Nearby Sections

15

§ 40-1-1

§ 40-1-10

Duty of Salaried Officers as to Disposition of Fees Collected

§ 40-1-13

Defense of Actions Involving Revenue Laws

§ 40-1-14

Payment of Court Costs

§ 40-1-15

Execution Sufficient Warrant for Levy

§ 40-1-16

Copies of Books, Records, Papers, Etc., Admitted in Evidence

§ 40-1-17

Judgment on Verdict in Favor of State Against Officers

§ 40-1-18

Falsely Returning List of Taxpayer as Sworn To

§ 40-1-19

Bank Officer Failing to Make, Swear To, and Deliver Required Statements

§ 40-1-2

Lien for Taxes - Generally

§ 40-1-20

Taxing Authorities Acting as Attorney for Taxpayer

§ 40-1-21

Access to Books and Records of Revenue Officers

§ 40-1-22

Penalty for Officers Who Neglect Duty

§ 40-1-23

Liability of Officers for Conversion

§ 40-1-24

Duty of Sheriff in Selling Property Under Execution, Etc

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Bluebook (online)

Alabama § 40-5-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-5-9.