Alabama § 40-7-50 - Voluntary Check-Off Designation for Alabama Association of Rescue Squads, Inc.
Full text of Alabama Code of Alabama § 40-7-50 — Voluntary Check-Off Designation for Alabama Association of Rescue Squads, Inc., with citation guidance and answers to common questions.
§ 40-7-50. Voluntary Check-Off Designation for Alabama Association of Rescue Squads, Inc.
(a) A minimum annual contribution of three dollars ($3) may be voluntarily contributed to the Alabama Association of Rescue Squads, Inc., on the ad valorem tax return of the contributor by indicating on a check-off box which shall be provided on annual ad valorem tax statements. The check-off shall be described as the “Alabama Association of Rescue Squads, Inc.” If a taxpayer voluntarily indicates, three dollars ($3) or more may be added to his or her ad valorem tax payment and shall be paid to the appropriate person or authority administering the association.
(b) The total amount of all contributions, less costs of administration not to exceed three percent of revenue produced, shall be remitted by the person or authority collecting the amount to the executive director of the association by the tenth day of each month next succeeding that in which the contribution is paid.
(c) Each annual ad valorem tax statement form for the lien date October 1, 2015 tax year and each year thereafter shall contain a designation as follows:
“Alabama Association of Rescue Squads, Inc.
“Check ( ) if you wish to designate $3 or more to be added to your ad valorem tax payment.”
(d) Each taxpayer required to make an ad valorem tax payment who wishes to contribute to the Alabama Association of Rescue Squads, Inc., may designate, by placing an “X” in the appropriate box on the ad valorem tax payment form and the contribution shall be credited to the association.
(e) The commissioner of the department may prescribe and implement such forms and rules as shall be necessary to carry out the intent of this section.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-7-50
What does Code of Alabama § 40-7-50 cover?
Section 40-7-50 ("Voluntary Check-Off Designation for Alabama Association of Rescue Squads, Inc.") 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 § 40-7-50?
A common citation format is "Code of Alabama § 40-7-50" (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 § 40-7-50 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.