Alabama § 40-20-33 - When and by Whom Tax Payable; Effect of Nonpayment.
Full text of Alabama Code of Alabama § 40-20-33 — When and by Whom Tax Payable; Effect of Nonpayment., with citation guidance and answers to common questions.
§ 40-20-33. When and by Whom Tax Payable; Effect of Nonpayment.
Such tax shall be payable by the grantee or grantees named or the beneficiary or real party in interest under such lease, deed, conveyance, transfer, assignment or other writing; except, that as to any exception or reservation creating any such interest the same shall be payable by the grantor or grantors in such instrument. Said tax shall be due and payable upon the filing of such instrument for record. Any probate judge who accepts or records such an instrument upon which the tax is not paid to him in the amount required herein shall be liable to the county for the amount of tax shown to have been due upon the instrument. The amount shall likewise constitute a lien upon the interest so conveyed, reserved or accepted by such instrument, collectible as are other delinquent taxes due the county. If an insufficient amount is paid by such tax, the filing and recording of the instrument shall nevertheless be good and valid for all purposes as now provided by statute and shall be a valid exemption from ad valorem taxes.
The probate judge shall collect the said tax, shall duly record the instrument and make the hereinafter required notation of tax payment.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-20-33
What does Code of Alabama § 40-20-33 cover?
Section 40-20-33 ("When and by Whom Tax Payable; Effect of Nonpayment.") 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 § 40-20-33?
A common citation format is "Code of Alabama § 40-20-33" (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 § 40-20-33 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.