Alabama § 40-5-24 - Annual Report - Examination and Approval.
Full text of Alabama Code of Alabama § 40-5-24 — Annual Report - Examination and Approval., with citation guidance and answers to common questions.
§ 40-5-24. Annual Report - Examination and Approval.
(a) The county commission shall make a careful examination of all reports submitted to the county commission pursuant to Section 40-5-23 and, in consultation with the tax collecting official, shall determine which taxes on insolvents on the list could not be collected.
(b) The county commission shall direct the tax collecting official to provide to the official responsible for issuing state, county, and municipal business or manufacturing licenses that no license shall be issued for any person that has insolvent status until confirmation is provided by the tax collecting official that the insolvent’s taxes have been paid. As provided in this subsection, payment of insolvent taxes includes all taxes, fees, and interest that have accrued and any cost incurred to collect the taxes.
(c) After all reports have been examined and approved, the county commission shall provide a letter of approval and acceptance for credits to the Comptroller for final settlement for the tax collecting official.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-5-24
What does Code of Alabama § 40-5-24 cover?
Section 40-5-24 ("Annual Report - Examination and Approval.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-5-24?
A common citation format is "Code of Alabama § 40-5-24" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-5-24 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.