Alabama § 45-43-246.08 - Charge for Collection.
Full text of Alabama Code of Alabama § 45-43-246.08 — Charge for Collection., with citation guidance and answers to common questions.
§ 45-43-246.08. Charge for Collection.
The State Department of Revenue shall charge Lowndes County for collecting the special county taxes levied an amount not to exceed 10 percent of the amount collected. Such charge for collecting the special taxes for the county may be deducted each month from the special sales and special use taxes collected before certifying the amount of the proceeds thereof due Lowndes County for that month. The commissioner of revenue shall pay into the State Treasury all county taxes collected under this subpart, as such taxes are received by the department of revenue; and 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 hereunder, the commissioner shall certify to the Comptroller the amount of taxes collected under this subpart and paid by him or her into the State Treasury for the benefit of Lowndes County during the month immediately preceding the making of such certificate. Provided, however, that before certifying the amount of the taxes paid into the State Treasury for the benefit of Lowndes County during each month, the commissioner may deduct from the taxes collected in the month the charges due the department for the collection of the taxes for the county. After the deduction, the commissioner shall remit the taxes imposed by this subpart to the county commission to be distributed as follows:
(1) Thirty percent shall be distributed to the county general fund.
(2) Seventy percent shall be distributed to the county board of education.
Frequently Asked Questions About Alabama § 45-43-246.08
What does Code of Alabama § 45-43-246.08 cover?
Section 45-43-246.08 ("Charge for Collection.") 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 § 45-43-246.08?
A common citation format is "Code of Alabama § 45-43-246.08" (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 § 45-43-246.08 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.