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Alabama Code Title 40. Revenue and Taxation § 40-1-31.2

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All laws to the contrary notwithstanding, in all cases involving distribution of revenues to counties and municipalities, the state agency charged with the responsibility of apportionment of such funds shall eliminate all payments of less than $5 to a municipality and shall include the amount so eliminated in any payment to be made to the county in which such municipality is located.

Cite this article: - Alabama Code Title 40. Revenue and Taxation § 40-1-31.2 - last updated January 01, 2019 |

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