Alabama § 45-37-243.09 Distribution of Taxes

Alabama Statutes

§ 45-37-243.09 — Distribution of Taxes

Alabama § 45-37-243.09

JurisdictionAlabama

Title 45Local Laws

Ch. 37Jefferson County

Art. 24Taxation

Part 4Tax, Alcohol

Subpart 1License Tax

This text of Alabama § 45-37-243.09 (Distribution of 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 § 45-37-243.09 (2026).

Text

All taxes required to be paid by this subpart to the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall be received by him or her and shall be distributed by him or her as follows:

(1)Two percent of the taxes first shall be paid by the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties to the general treasury of the county for the collection and distribution of the taxes and the enforcement of this subpart.

(2)The remainder of the tax, after first deducting the two percent above provided shall be paid to the county treasurer or like public official and be deposited by him or her in an indigent c

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All taxes required to be paid by this subpart to the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall be received by him or her and shall be distributed by him or her as follows:
(1) Two percent of the taxes first shall be paid by the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties to the general treasury of the county for the collection and distribution of the taxes and the enforcement of this subpart.
(2) The remainder of the tax, after first deducting the two percent above provided shall be paid to the county treasurer or like public official and be deposited by him or her in an indigent care fund of such county provided for in this subpart.
(3) The judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall pay over the tax on or before the 10th day of the month following his or her receipt of the same.
(4) All penalties and interest collected by or paid to the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties in enforcing this subpart, or in connection with the collection of any tax or taxes levied herein, shall be paid by such judge of probate, license commissioner, director of the county department of revenue, or other public officer performing like duties in such counties into the county indigent care fund.