Alabama § 45-37-243.09 - Distribution of Taxes.
Full text of Alabama Code of Alabama § 45-37-243.09 — Distribution of Taxes., with citation guidance and answers to common questions.
§ 45-37-243.09. Distribution of Taxes.
All taxes required to be paid by this subpart to the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall be received by him or her and shall be distributed by him or her as follows:
(1) Two percent of the taxes first shall be paid by the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties to the general treasury of the county for the collection and distribution of the taxes and the enforcement of this subpart.
(2) The remainder of the tax, after first deducting the two percent above provided shall be paid to the county treasurer or like public official and be deposited by him or her in an indigent care fund of such county provided for in this subpart.
(3) The judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall pay over the tax on or before the 10th day of the month following his or her receipt of the same.
(4) All penalties and interest collected by or paid to the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties in enforcing this subpart, or in connection with the collection of any tax or taxes levied herein, shall be paid by such judge of probate, license commissioner, director of the county department of revenue, or other public officer performing like duties in such counties into the county indigent care fund.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-37-243.09
What does Code of Alabama § 45-37-243.09 cover?
Section 45-37-243.09 ("Distribution of Taxes.") 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 § 45-37-243.09?
A common citation format is "Code of Alabama § 45-37-243.09" (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 § 45-37-243.09 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.