Alabama § 45-37-243.14 - Taxes Constitute Debt.
Full text of Alabama Code of Alabama § 45-37-243.14 — Taxes Constitute Debt., with citation guidance and answers to common questions.
§ 45-37-243.14. Taxes Constitute Debt.
The license taxes herein levied shall constitute a debt due the counties subject to this subpart, and may be collected by civil suit brought within three years after the tax has become due and payable. The judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties shall have the power to bring and prosecute any such suits in his or her own name as judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties for and on behalf of the counties subject to this subpart. The provisions of this section are cumulative and this section shall not be deemed to abridge or limit the power of the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties to use all other methods of collection that are set forth herein.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-37-243.14
What does Code of Alabama § 45-37-243.14 cover?
Section 45-37-243.14 ("Taxes Constitute Debt.") 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 § 45-37-243.14?
A common citation format is "Code of Alabama § 45-37-243.14" (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 § 45-37-243.14 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.