Alabama § 45-53-245.06 - Charge for Collection; Disposition of Funds.
Full text of Alabama Code of Alabama § 45-53-245.06 — Charge for Collection; Disposition of Funds., with citation guidance and answers to common questions.
§ 45-53-245.06. Charge for Collection; Disposition of Funds.
(a) The state Department of revenue shall charge Perry County for collecting the special county tax levied under this subpart such amount or percent-age of total collections as may be agreed upon by the Revenue Commissioner and the county commission, but such charge shall not, in any event, exceed 10 percent of the total amount of the special county tax collected in the county under this subpart. The charge for collecting the special tax may be deducted each month from the gross revenues from the special tax before certification of the amount of the proceeds thereof due Perry County for that month.
(b) The Revenue Commissioner shall pay into the State Treasury all tax collected under this subpart, as such tax is received by the Department of Revenue. On or before the first day of each successive month (commencing with the month following the month in which the department makes the first collection hereunder), the commissioner shall certify to the Comptroller the amount of tax collected under this subpart and paid by him or her into the State Treasury for the benefit of Perry County during the month immediately preceding the certification. It shall be the duty of the Comptroller to issue his or her warrant each month payable to the county Treasurer of Perry County in his or her official capacity in an amount equal to the amount so certified by the Revenue Commissioner as having been collected for the use of the county. He or she shall then deliver to the county commission the balance remaining. All revenues arising from the taxes herein levied shall be distributed as follows:
(1) Fifty percent shall be distributed to the county general fund
(2) Twenty-five percent shall be distributed to the county board of education.
(3) Seventeen and twenty-three hundredths percent shall be distributed to the Town of Marion.
(4) Seven and seventy-seven hundredths percent shall be distributed to the Town of Uniontown.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-53-245.06
What does Code of Alabama § 45-53-245.06 cover?
Section 45-53-245.06 ("Charge for Collection; Disposition of Funds.") 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 § 45-53-245.06?
A common citation format is "Code of Alabama § 45-53-245.06" (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 § 45-53-245.06 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.