Alabama § 45-37-200 - Overpayments.
Full text of Alabama Code of Alabama § 45-37-200 — Overpayments., with citation guidance and answers to common questions.
§ 45-37-200. Overpayments.
(a) This section shall only apply in counties which now have, or which may hereafter have, a population in excess of 500,000 according to the last or any subsequent federal decennial census.
(b) That in any county subject to this section the commissioner of licenses, director of revenue, or such other official as may be by law charged with responsibility for the collection and remittance of licenses and license fees, shall not be required to place in a fiduciary account, nor to pay over to the county, under the laws of this state relating to fiduciary funds, the sum in an amount of less than two dollars ($2) which has come into the hands of such official as a result of an overpayment by any taxpayer or purchaser of any such licenses and of which the public official is not the absolute and unqualified owner.
(c) Any funds remaining in the hands of such official at the close of any fiscal year as a result of overpayments in the amount of less than two dollars ($2), shall be applied at the discretion of the commissioner of licenses, director of revenue, or such other official, to any monetary deficit existing in such office resulting from underpayment for licenses or other fees in such amounts as to make collection efforts unwarranted and unprofitable to the county.
(d) All laws or parts of laws, local, special, or general, in conflict herewith are hereby repealed, it being specifically provided that Sections 19-3-80 to 19-3-87, inclusive, shall have no application to the funds mentioned by this section.
Frequently Asked Questions About Alabama § 45-37-200
What does Code of Alabama § 45-37-200 cover?
Section 45-37-200 ("Overpayments.") 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 § 45-37-200?
A common citation format is "Code of Alabama § 45-37-200" (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 § 45-37-200 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.