Alabama § 40-12-5 - County License Tax for School Purposes - Collection and Enforcement.
Full text of Alabama Code of Alabama § 40-12-5 — County License Tax for School Purposes - Collection and Enforcement., with citation guidance and answers to common questions.
§ 40-12-5. County License Tax for School Purposes - Collection and Enforcement.
The state Department of Revenue shall, on request by resolution of the governing body of each of the several counties, administer and collect all taxes levied and assessed by the governing body of each of the several counties pursuant to and under the authority of Section 40-12-4.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-12-5
What does Code of Alabama § 40-12-5 cover?
Section 40-12-5 ("County License Tax for School Purposes - Collection and Enforcement.") 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 § 40-12-5?
A common citation format is "Code of Alabama § 40-12-5" (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 § 40-12-5 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.