Alabama § 45-16-242 Collection and Distribution of Taxes; Powers and Duties of Revenue Commissioner Transferred

Alabama Statutes

§ 45-16-242 — Collection and Distribution of Taxes; Powers and Duties of Revenue Commissioner Transferred

Alabama § 45-16-242

JurisdictionAlabama

Title 45Local Laws

Ch. 16Coffee County

Art. 24Taxation

Part 3Tax, Sales and Use

Subpart 1Motor Vehicles

This text of Alabama § 45-16-242 (Collection and Distribution of Taxes; Powers and Duties of Revenue Commissioner Transferred) 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 § 45-16-242 (2026).

Text

(a)The provisions of this section shall apply to Coffee County.

(b)The procedures for the collection and distribution of sales and use taxes on automotive vehicles, truck trailers, and semi-trailers in Coffee County shall be the same as provided in Article 3, commencing with Section 40-23-100, of Chapter 23, Title 40, as amended, except that all such duties as are required of and are performed by the county revenue commissioner shall be transferred to and be performed by the judge of probate of the county, and the county revenue commissioner shall be relieved of all such duties.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) The provisions of this section shall apply to Coffee County.
(b) The procedures for the collection and distribution of sales and use taxes on automotive vehicles, truck trailers, and semi-trailers in Coffee County shall be the same as provided in Article 3, commencing with Section 40-23-100, of Chapter 23, Title 40, as amended, except that all such duties as are required of and are performed by the county revenue commissioner shall be transferred to and be performed by the judge of probate of the county, and the county revenue commissioner shall be relieved of all such duties.