Alabama § 45-22-243.98 Charge for Collection; Disposition of Funds

Alabama Statutes

§ 45-22-243.98 — Charge for Collection; Disposition of Funds

Alabama § 45-22-243.98

JurisdictionAlabama

Title 45Local Laws

Ch. 22Cullman County

Art. 24Taxation

Part 4Tax, Sales and Use

Subpart 41975 Tax

This text of Alabama § 45-22-243.98 (Charge for Collection; Disposition of Funds) 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 § 45-22-243.98 (2026).

Text

The State Department of Revenue shall charge the county for collecting the taxes levied herein the costs to the department of collecting the taxes; provided such charge shall not, in any event, exceed 10 percent of the total amount of the taxes collected hereunder. Such charge for collecting the taxes for the county may be deducted each month from the tax proceeds collected before the amount of the proceeds due the county for that month is certified as provided in this section. The commissioner shall pay into the State Treasury all taxes collected under this subpart, as such taxes are received by the State Department of Revenue; and on or before the first day of each successive month (commencing with the month next succeeding the month in which the department makes the first collection her

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The State Department of Revenue shall charge the county for collecting the taxes levied herein the costs to the department of collecting the taxes; provided such charge shall not, in any event, exceed 10 percent of the total amount of the taxes collected hereunder. Such charge for collecting the taxes for the county may be deducted each month from the tax proceeds collected before the amount of the proceeds due the county for that month is certified as provided in this section. The commissioner shall pay into the State Treasury all taxes collected under this subpart, as such taxes are received by the State Department of Revenue; and on or before the first day of each successive month (commencing with the month next succeeding the month in which the department makes the first collection hereunder) the commissioner shall certify to the Comptroller the amount of taxes collected under this subpart and paid by him or her into the State Treasury for the benefit of the county during the month immediately preceding the making of such certificate; and shall state separately in the certificate the amount of the proceeds so collected from the tax levied in Section 45-22-243.91 and the amount of the proceeds so collected from the tax levied in Section 45-22-243.92. Provided, however, that before certifying the amount of the taxes paid into the State Treasury for the benefit of the county during each month, the commissioner may deduct from the taxes collected hereunder in the month the charges due the department for collection of the taxes. It shall be the duty of the Comptroller (i) to issue his or her warrant each month, payable to the county treasurer in his or her official capacity, in an amount equal to the amount so certified by the commissioner as having been collected for the use of the county, and (ii) to transmit to the county treasurer, along with the warrant, a copy of the certificate by the commissioner.