Correction of Settlements of Assessors

Official textalison.legislature.state.al.us

When the Comptroller finds that he has failed to give any tax collector credit for commissions to which he is entitled, he is authorized to correct such error in his settlement with such collector; and if the account of such collector has been closed and such commissions have been paid into the Treasury, the Comptroller shall draw his warrant on the Treasurer for the amount thereof in favor of such collector.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §337.

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In this chapter (40 sections)

40-1-9 · Equalization of Taxation of State and National Banks
40-1-10 · Duty of Salaried Officers as to Disposition of Fees Collected
40-1-13 · Defense of Actions Involving Revenue Laws
40-1-14 · Payment of Court Costs
40-1-15 · Execution Sufficient Warrant for Levy
40-1-16 · Copies of Books, Records, Papers, Etc., Admitted in Evidence
40-1-17 · Judgment on Verdict in Favor of State Against Officers
40-1-18 · Falsely Returning List of Taxpayer as Sworn To
40-1-19 · Bank Officer Failing to Make, Swear To, and Deliver Required…
40-1-20 · Taxing Authorities Acting as Attorney for Taxpayer
40-1-21 · Access to Books and Records of Revenue Officers
40-1-22 · Penalty for Officers Who Neglect Duty
40-1-23 · Liability of Officers for Conversion
40-1-24 · Duty of Sheriff in Selling Property Under Execution, Etc
40-1-25 · Dealing in State Securities
40-1-26 · Falsely and Fraudulently Procuring State Warrants
40-1-27 · Payment of Taxes by Lienors
40-1-28 · Impeachment of Officers
40-1-29 · Form of Notices to Taxpayers
40-1-30 · Notice Required to Be Given by Registered Mail May Be Given…
40-1-31 · Distribution of Revenues Collected
40-1-31.1 · Disposition of Certain Fees
40-1-31.2 · Elimination of Payments of Less Than Five Dollars to…
40-1-32.1 · Education Trust Fund Proration Prevention Act
40-1-35 · Enforcement of Liability for Taxes Imposed by Other States
40-1-37 · Ratification of Certain Municipal or County Elections as to…
40-1-38 · Trial Tax
40-1-39 · Prompt Returns, Reports, Payments, and Settlements
40-1-40 · Actions Against Officers
40-1-41 · Correction of Settlements of Assessors
40-1-42 · Overpayments into State Treasury
40-1-43 · Misuse of Federal Tax Returns or Information Therefrom by…
40-1-44 · Interest on Delinquent Taxes and Overpayments
40-1-45 · Timely Mailing Treated as Timely Filing and Paying
40-1-46 · Payment to Certain Certified Appraisers, Mappers, or Tax…
40-1-47 · Investment of Ad Valorem Taxes
40-1-48 · Investment of Ad Valorem Taxes - Use of Special Funds
40-1-49 · Suspension of Collection When Costs Exceed Amounts Collected
40-1-50 · Reporting Requirements of State Agencies Administering…
40-1-51 · Requirements for Tax Credit Legislation; Taxpayer Reporting…

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