Alabama § 45-58-244.56 - Delinquent Taxes.
Full text of Alabama Code of Alabama § 45-58-244.56 — Delinquent Taxes., with citation guidance and answers to common questions.
§ 45-58-244.56. Delinquent Taxes.
Any person who fails to pay the tax herein levied within the time required by this subpart shall pay, in addition to the tax, a penalty of 10 percent of the amount of tax due, together with interest thereon at the rate of one percent per month or fraction thereof, from the date at which the tax herein levied became delinquent, that is, due and payable, the penalty and interest to be assessed and collected as part of the tax. Provided the county commission, if a good and sufficient reason is shown, may waive or remit the penalty of 10 percent or a portion thereof.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-58-244.56
What does Code of Alabama § 45-58-244.56 cover?
Section 45-58-244.56 ("Delinquent 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 § 45-58-244.56?
A common citation format is "Code of Alabama § 45-58-244.56" (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 § 45-58-244.56 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.