Alabama § 45-41-244.68 Effective Date and Duration of Taxes

Alabama Statutes

§ 45-41-244.68 — Effective Date and Duration of Taxes

Alabama § 45-41-244.68

JurisdictionAlabama

Title 45Local Laws

Ch. 41Lee County

Art. 24Taxation

Part 5Tax, Sale and Use

Subpart 31981 Tax

This text of Alabama § 45-41-244.68 (Effective Date and Duration 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 § 45-41-244.68 (2026).

Text

If the governing body of the county elects to levy or impose either of the taxes authorized by the preceding Sections 45-41-244.62 and 45-41-244.63 to be levied, it shall specify, as the effective date of such levy, the first day of the second calendar month next following that during which such levy is made. The maximum duration of the levy of the sales and use taxes authorized by Sections 45-41-244.62 and 45-41-244.63 to be levied shall be a period of six years from the effective date of the levy of the privilege, license, and excise taxes authorized to be levied by Sections 45-41-244.50 to 45-41-244.60, inclusive.

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If the governing body of the county elects to levy or impose either of the taxes authorized by the preceding Sections 45-41-244.62 and 45-41-244.63 to be levied, it shall specify, as the effective date of such levy, the first day of the second calendar month next following that during which such levy is made. The maximum duration of the levy of the sales and use taxes authorized by Sections 45-41-244.62 and 45-41-244.63 to be levied shall be a period of six years from the effective date of the levy of the privilege, license, and excise taxes authorized to be levied by Sections 45-41-244.50 to 45-41-244.60, inclusive.