Alabama Code Title 40. Revenue and Taxation § 40-12-7
Current as of December 30, 2022 | Updated by FindLaw Staff
Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
(a) All such taxes collected and administered by the Department of Revenue shall be collected and remitted to the governing bodies of the various counties in the manner as provided for the collection and administration of taxes for cities or towns as provided in Sections 11-51-180 through 11-51-185, and the Department of Revenue is authorized to charge the counties for collecting and administering the taxes its actual cost, not to exceed two percent of the amount collected, and to do any and all things pertaining to the collection and administration of the taxes for the various counties as the department is authorized to do in collecting and administering taxes for cities and towns as provided in Sections 11-51-180 through 11-51-185.
(b) For the purpose of this section, the terms collection and administration shall have the same meaning as in Section 11-3-11.3(i).
Cite this article: FindLaw.com - Alabama Code Title 40. Revenue and Taxation § 40-12-7 - last updated December 30, 2022 | https://codes.findlaw.com/al/title-40-revenue-and-taxation/al-code-sect-40-12-7.html
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?