Alabama Statutes

§ 45-41-242.05 — Cost of Collection

Alabama § 45-41-242.05
JurisdictionAlabama
Title 45Local Laws
Ch. 41Lee County
Art. 24Taxation
Part 3Tax, Lodging

This text of Alabama § 45-41-242.05 (Cost of Collection) 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 § 45-41-242.05 (2026).

Text

The State Department of Revenue shall charge Lee County for collecting the county tax levied herein, an amount or percentage of total collections not to exceed 10 percent of the total amount of tax collected hereunder. Such charge for collecting the tax for the county may be deducted each month from the proceeds of the tax before certifying the amount thereof due Lee County for that month.

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Legislative History

(Act 88-823, 1st Sp. Sess., p. 262, §6.)

Nearby Sections

15
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Bluebook (online)
Alabama § 45-41-242.05, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-41-242.05.