Partnertax.ai
Start free trial →

Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-5-24

Annual Report - Examination and Approval

Official textalison.legislature.state.al.us

# (a)

The county commission shall make a careful examination of all reports submitted to the county commission pursuant to Section 40-5-23 and, in consultation with the tax collecting official, shall determine which taxes on insolvents on the list could not be collected.

# (b)

The county commission shall direct the tax collecting official to provide to the official responsible for issuing state, county, and municipal business or manufacturing licenses that no license shall be issued for any person that has insolvent status until confirmation is provided by the tax collecting official that the insolvent’s taxes have been paid. As provided in this subsection, payment of insolvent taxes includes all taxes, fees, and interest that have accrued and any cost incurred to collect the taxes.

# (c)

After all reports have been examined and approved, the county commission shall provide a letter of approval and acceptance for credits to the Comptroller for final settlement for the tax collecting official.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §210; Act 2021-515, §3.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 40-5-4 · Commissions
  2. 40-5-5 · Disposition of Fees Paid to Collector on a Salary Basis
  3. 40-5-6 · Fees for Demand on Delinquent Taxpayers and for Levy and Sale…
  4. 40-5-7 · Demand on Delinquent Taxpayers
  5. 40-5-8 · Costs on Payment of Delinquent Taxes
  6. 40-5-9 · Interest on Delinquent Taxes
  7. 40-5-10 · Receipts on Payment of Delinquent Taxes
  8. 40-5-11 · Historic File of Individual Tax Payments
  9. 40-5-12 · Payments by Purchasers, Lien Holders or Mortgagees of Real…
  10. 40-5-13 · Payment When Parcels of Real Estate Listed Separately
  11. 40-5-14 · Levy and Sale of Personal Property - Time; Notice; Location
  12. 40-5-15 · Levy and Sale of Personal Property - Application and…
  13. 40-5-16 · Levy and Sale of Personal Property - Shares of Stock
  14. 40-5-17 · Levy and Sale of Personal Property - When Delinquent Taxpayer…
  15. 40-5-18 · Levy and Sale of Personal Property - No Property Exempt
  16. 40-5-19 · Sale of Real Property If Personalty Insufficient
  17. 40-5-20 · Garnishment of Delinquent Taxpayers - Account for Delinquent…
  18. 40-5-21 · Garnishment of Delinquent Taxpayers - Procedure
  19. 40-5-22 · Garnishment of Delinquent Taxpayers - Fees
  20. 40-5-23 · Annual Report - List of Insolvents; Publication;…
  21. 40-5-24 · Annual Report - Examination and Approval
  22. 40-5-25 · List of Insolvents and List of Errors in Assessments -…
  23. 40-5-26 · New Accounts of Insolvent Taxes and Taxes in Litigation
  24. 40-5-27 · Presiding Officer of County Commission to Deliver List of…
  25. 40-5-28 · Collection of Insolvent Taxes
  26. 40-5-29 · Final Report of Uncollected Insolvent Taxes and Taxes in…
  27. 40-5-30 · Report When Collector Retires from Office
  28. 40-5-31 · Duty of Tax Collecting Official When Collection of Taxes…
  29. 40-5-32 · Partial Payments; Notice of Balance Due
  30. 40-5-33 · Collection and Report of Countywide and School District Taxes
  31. 40-5-34 · Assessment and Collection of Escaped Taxes
  32. 40-5-35 · Assessment and Collection of Escaped Taxes - Report to…
  33. 40-5-36 · Reports and Disbursements
  34. 40-5-37 · Reports and Payments into Particular Treasuries - Failure to…
  35. 40-5-38 · Death of Collector
  36. 40-5-39 · Special Taxes - Receipts on Collection of Special Taxes
  37. 40-5-40 · Special Taxes - Payments on Collection
  38. 40-5-41 · Notification When Special Taxes No Longer Required
  39. 40-5-42 · Collection of Taxes by Action
  40. 40-5-43 · Settlements with Particular Treasurers
Full table of contents →