Alabama § 45-54-242.23 Collection of Taxes

Alabama Statutes

§ 45-54-242.23 — Collection of Taxes

Alabama § 45-54-242.23

JurisdictionAlabama

Title 45Local Laws

Ch. 54Pickens County

Art. 24Taxation

Part 3Tax, Sales and Use

Subpart 21982 Tax

This text of Alabama § 45-54-242.23 (Collection 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 § 45-54-242.23 (2026).

Text

(a)The taxes levied by this subpart shall be collected by the Department of Revenue, at the same time and along with the collection by that department of taxes levied and collected for the State of Alabama under Article 1, commencing with Section 40–23–1, of Chapter 23 of Title 40, and all acts amendatory thereof or supplementary thereto. All reports now required to be made to the Commissioner of Revenue under this subpart, on request made to the department, shall be made available for inspection by the Pickens County Commission or its designated agent, at reasonable times during business hours. The Department of Revenue shall prepare and distribute the reports, forms, and other information as may be necessary for the collection of the county taxes levied by this subpart, and shall have a

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(a) The taxes levied by this subpart shall be collected by the Department of Revenue, at the same time and along with the collection by that department of taxes levied and collected for the State of Alabama under Article 1, commencing with Section 40–23–1, of Chapter 23 of Title 40, and all acts amendatory thereof or supplementary thereto. All reports now required to be made to the Commissioner of Revenue under this subpart, on request made to the department, shall be made available for inspection by the Pickens County Commission or its designated agent, at reasonable times during business hours. The Department of Revenue shall prepare and distribute the reports, forms, and other information as may be necessary for the collection of the county taxes levied by this subpart, and shall have all the authority and duties in connection with the taxes as are now given by the law to the department or the Commissioner of Revenue in connection with the collection of the state sales and use taxes provided for by Chapter 23, and all acts amendatory thereof or supplementary thereto. It shall be the duty of the Commissioner of Revenue to pay into the State Treasury all taxes collected under this subpart; and on or before the tenth day of the following month, the commissioner shall certify to the Comptroller the amount of special taxes collected under this subpart for the use and benefit of Pickens County during the calendar month immediately preceding the month of making the certificate. Whereupon, it shall be the duty of the Comptroller to issue his or her warrant on the State Treasury, payable to Pickens County, in an amount equal to the amount so certified by the Commissioner of Revenue as having been collected for the use of Pickens County and paid into the State Treasury.
(b)
The Department of Revenue shall charge Pickens County for collecting the special taxes levied by this subpart an amount of percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Pickens County Commission, but the charge shall not, in any event, exceed 10 percent of the total amount of special county taxes collected under this subpart within the county. The charge for collecting the special taxes shall be deducted once each month from the special sales and special use taxes collected before certifying the amount of special sales and special use taxes due Pickens County for that month.