Alabama Statutes
§ 45-10-243.06 — Deduction of Cost of Making Collections
Alabama § 45-10-243.06
JurisdictionAlabama
Title 45Local Laws
Ch. 10Cherokee County
Art. 24Taxation
Part 4Tax, Lodging
Subpart 11997 Lodging Tax
This text of Alabama § 45-10-243.06 (Deduction of Cost of Making Collections) 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 § 45-10-243.06 (2026).
Text
The Department of Revenue shall charge and deduct from the proceeds of the tax levied, an amount equal to the cost to the department of making the collections and the charge shall not exceed five percent of the total amount of tax collected. Following that deduction, the department shall pay the remainder of the tax proceeds to the county general fund.
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Legislative History
(Act 97-604, p. 1064, §7.)
Nearby Sections
15
§ 45-1-10
Disclaimer,§ 45-1-100.01
Superintendent of Education§ 45-1-100.02
Insuring School Buildings and Property§ 45-1-110
Compensation of Poll Workers§ 45-1-120
Reserved§ 45-1-130
Duties of County Engineer§ 45-1-140
Reserved§ 45-1-150
Reserved§ 45-1-160
Reserved§ 45-1-180
Reserved§ 45-1-190
Reserved§ 45-1-20
Licensing and Regulation; ViolationsCite This Page — Counsel Stack
Bluebook (online)
Alabama § 45-10-243.06, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-10-243.06.