Alabama § 45-54-242.56 Cost of Collection; Warrant; Certification

Alabama Statutes

§ 45-54-242.56 — Cost of Collection; Warrant; Certification

Alabama § 45-54-242.56

JurisdictionAlabama

Title 45Local Laws

Ch. 54Pickens County

Art. 24Taxation

Part 3Tax, Sales and Use

Subpart 31992 Tax

This text of Alabama § 45-54-242.56 (Cost of Collection; Warrant; Certification) 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 § 45-54-242.56 (2026).

Text

(a)The state Department of Revenue shall charge the county for collecting the additional county sales and use taxes levied under Section 45–54–242.51 an amount or percentage of total collections as may be agreed upon by the state Commissioner of Revenue and the Pickens County Commission. The charge shall not exceed five percent of the total amount of the additional county sales and use taxes collected in the county under Section 45–54–242.51. The charge for collecting the additional taxes may be deducted each month from the gross revenues from the additional taxes before certification of the amount of the proceeds from the taxes due the county for that month. The state Commissioner of Revenue shall pay into the State Treasury all taxes collected as the taxes are received by the state Depa

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(a) The state Department of Revenue shall charge the county for collecting the additional county sales and use taxes levied under Section 45–54–242.51 an amount or percentage of total collections as may be agreed upon by the state Commissioner of Revenue and the Pickens County Commission. The charge shall not exceed five percent of the total amount of the additional county sales and use taxes collected in the county under Section 45–54–242.51. The charge for collecting the additional taxes may be deducted each month from the gross revenues from the additional taxes before certification of the amount of the proceeds from the taxes due the county for that month. The state Commissioner of Revenue shall pay into the State Treasury all taxes collected as the taxes are received by the state Department of Revenue, and on or before the first day of each successive month, commencing with the month following the month in which the department makes the first collection under this subpart. The commissioner shall certify to the Comptroller the amount of taxes collected under Section 45–54–242.51 and paid by him or her into the State Treasury for the benefit of the county during the month immediately preceding the certification. Before certifying the amount of the tax paid into the State Treasury for the benefit of the county during each month, the commissioner may deduct from the tax collected in the month the charge due the department for the collection of the tax for the county. It shall be the duty of the Comptroller to issue his or her warrant each month payable to the Treasurer of Pickens County in his or her official capacity in an amount equal to the amount certified by the state Commissioner of Revenue as having been collected for the use of the county. The Comptroller shall then deliver to the Pickens County Commission the balance remaining.
(b) All revenues arising from the taxes levied in Section 45–54–242.51 shall be distributed by the Treasurer of Pickens County to the Pickens County Hospital Association.