Alabama § 40-5-32 - Partial Payments; Notice of Balance Due.
Full text of Alabama Code of Alabama § 40-5-32 — Partial Payments; Notice of Balance Due., with citation guidance and answers to common questions.
§ 40-5-32. Partial Payments; Notice of Balance Due.
(a) As used in this section, the term partial payment means a payment that is less than the full amount of taxes due.
(b) At the discretion of the tax collecting official, the tax collecting official may accept one or more partial payments of any amount per tax account for payment of taxes and assessments on tangible personal property.
(c) Each partial payment, less a 10 dollar ($10) processing fee payable to the tax collecting official, shall be credited to the tax account. The taxpayer has the responsibility to ensure that the remaining amount due is paid.
(d) The tax collecting official shall prepare and mail at least one notice with the balance due. The tax collecting official shall mail the notice in the form as he or she considers proper and necessary or as may be required by rule of the Department of Revenue.
(e) At the tax collecting official’s discretion, an underpayment of 10 dollars ($10) or less may be deemed a payment in full, rather than a partial payment, in accordance with the rules, policies, and procedures of the Comptroller.
(f) The Comptroller shall adopt rules to implement and administer this section.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-5-32
What does Code of Alabama § 40-5-32 cover?
Section 40-5-32 ("Partial Payments; Notice of Balance Due.") 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 § 40-5-32?
A common citation format is "Code of Alabama § 40-5-32" (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 § 40-5-32 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.