Alabama § 45-38-241.27
Full text of Alabama Code of Alabama § 45-38-241.27, with citation guidance and answers to common questions.
§ 45-38-241.27.
(a)(1) The Department of Revenue may charge an amount or percentage of the total collections, as may be agreed upon by the Lamar County Commission, to Lamar County for collecting the special county taxes levied by this act.
(2) The charge shall not exceed five percent of the total amount of special county taxes collected pursuant to this subpart.
(3) The charge may be deducted each month from the special sales and special use taxes collected before certifying the amount of the proceeds due Lamar County for that month.
(4) The county commission shall pay into the State Treasury all county taxes collected under this subpart.
(5) On or before the first day of each successive month, commencing with the month following the month in which the department makes the first collections, the commission shall certify to the Comptroller the amount of the taxes collected under this subpart and paid into the State Treasury for the benefit of Lamar County during the month immediately preceding the certification.
(6) Before certifying the amount of the taxes paid into the State Treasury for the benefit of the county during each month, the commission may deduct from the taxes collected in that month the charges due the department for the collection of the taxes for the county.
(7) It shall be the duty of the Comptroller to issue his or her warrant each month payable to the Lamar County Commission in an amount equal to the amount certified by the county commission as having been collected in the county.
(b) Upon receipt of the warrants from the Comptroller, the Lamar County Commission shall immediately distribute one-half of the revenue to the custodian of the public school funds for the Lamar County Board of Education. The remaining one-half of the revenue shall be used by the county for road construction and maintenance.
Frequently Asked Questions About Alabama § 45-38-241.27
What does Code of Alabama § 45-38-241.27 cover?
Section 45-38-241.27 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 § 45-38-241.27?
A common citation format is "Code of Alabama § 45-38-241.27" (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 § 45-38-241.27 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.