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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-5-26

New Accounts of Insolvent Taxes and Taxes in Litigation

Official textalison.legislature.state.al.us

Upon the allowance and credit to the tax collecting official for insolvents and taxes in litigation, a new account must be stated by the county commission for county taxes and by the Comptroller for state taxes for the credits allowed the tax collecting official and shall remain charges for no more than three years from the tax lien date of the initial tax insolvency. For taxes in litigation, termination shall be at the discretion of the state Comptroller.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §212; Act 2021-515, §5.

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In this chapter (40 sections)
  1. 40-5-6 · Fees for Demand on Delinquent Taxpayers and for Levy and Sale…
  2. 40-5-7 · Demand on Delinquent Taxpayers
  3. 40-5-8 · Costs on Payment of Delinquent Taxes
  4. 40-5-9 · Interest on Delinquent Taxes
  5. 40-5-10 · Receipts on Payment of Delinquent Taxes
  6. 40-5-11 · Historic File of Individual Tax Payments
  7. 40-5-12 · Payments by Purchasers, Lien Holders or Mortgagees of Real…
  8. 40-5-13 · Payment When Parcels of Real Estate Listed Separately
  9. 40-5-14 · Levy and Sale of Personal Property - Time; Notice; Location
  10. 40-5-15 · Levy and Sale of Personal Property - Application and…
  11. 40-5-16 · Levy and Sale of Personal Property - Shares of Stock
  12. 40-5-17 · Levy and Sale of Personal Property - When Delinquent Taxpayer…
  13. 40-5-18 · Levy and Sale of Personal Property - No Property Exempt
  14. 40-5-19 · Sale of Real Property If Personalty Insufficient
  15. 40-5-20 · Garnishment of Delinquent Taxpayers - Account for Delinquent…
  16. 40-5-21 · Garnishment of Delinquent Taxpayers - Procedure
  17. 40-5-22 · Garnishment of Delinquent Taxpayers - Fees
  18. 40-5-23 · Annual Report - List of Insolvents; Publication;…
  19. 40-5-24 · Annual Report - Examination and Approval
  20. 40-5-25 · List of Insolvents and List of Errors in Assessments -…
  21. 40-5-26 · New Accounts of Insolvent Taxes and Taxes in Litigation
  22. 40-5-27 · Presiding Officer of County Commission to Deliver List of…
  23. 40-5-28 · Collection of Insolvent Taxes
  24. 40-5-29 · Final Report of Uncollected Insolvent Taxes and Taxes in…
  25. 40-5-30 · Report When Collector Retires from Office
  26. 40-5-31 · Duty of Tax Collecting Official When Collection of Taxes…
  27. 40-5-32 · Partial Payments; Notice of Balance Due
  28. 40-5-33 · Collection and Report of Countywide and School District Taxes
  29. 40-5-34 · Assessment and Collection of Escaped Taxes
  30. 40-5-35 · Assessment and Collection of Escaped Taxes - Report to…
  31. 40-5-36 · Reports and Disbursements
  32. 40-5-37 · Reports and Payments into Particular Treasuries - Failure to…
  33. 40-5-38 · Death of Collector
  34. 40-5-39 · Special Taxes - Receipts on Collection of Special Taxes
  35. 40-5-40 · Special Taxes - Payments on Collection
  36. 40-5-41 · Notification When Special Taxes No Longer Required
  37. 40-5-42 · Collection of Taxes by Action
  38. 40-5-43 · Settlements with Particular Treasurers
  39. 40-5-44 · Final Settlements and Payments by Tax Collecting Officials
  40. 40-5-45 · Mileage as Part of Final Settlement
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