Ala. Code § 45-1-245.04
This is the official text of Ala. Code § 45-1-245.04, part of Alabama’s Code — part of the compiled statutory law of Alabama, published by the state as "Code." Browse the sections below, each linked to its official government source.
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Section 45-1-245.04 Cost of Collection
Official statutory text
The Department of Revenue shall charge and deduct from the proceeds of the tax levied an amount equal to the cost to the department of making the collections, and the charge shall not exceed five percent of the total amount of tax collected. Following that deduction, the department shall pay the remainder of the tax proceeds to the county.
Status: in_force · Read it on the official government site
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