Alabama Statutes

§ 45-54-241.06 — Cost of Collection

Alabama § 45-54-241.06
JurisdictionAlabama
Title 45Local Laws
Ch. 54Pickens County
Art. 24Taxation
Part 2Tax, Lodging

This text of Alabama § 45-54-241.06 (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 § 45-54-241.06 (2026).

Text

The Department of Revenue shall charge and deduct from the proceeds of the tax levied, an amount equal to the cost to the department of making the collections and the charge shall not exceed five percent of the total amount of tax collected. Following that deduction, the department shall pay the remainder of the tax proceeds to the bureau.

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Legislative History

(Act 96–49, 1st Sp. Sess., p. 67, § 7.)

Nearby Sections

15
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Bluebook (online)
Alabama § 45-54-241.06, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-54-241.06.