45-41-244.58
Section 45-41-244.58 Cost of collection. The State Department of Revenue shall charge the county,
for collecting the taxes authorized to be levied herein, the costs of the department in collecting
the taxes; provided such charge shall not, in any event, exceed five percent of the total
amount of the taxes collected hereunder. Such charge for collecting the taxes for the county
may be deducted each month from the tax proceeds collected before the amount of the proceeds
due the county for that month is certified as provided in this section. The commissioner shall
pay into the State Treasury all taxes collected under this subpart, as such taxes are received
by the State Department of Revenue; and on or before the first day of each successive month
(commencing with the month next succeeding the month in which the department makes the first
collection of any of the taxes authorized to be levied hereunder) the commissioner shall certify
to the Comptroller the amount of taxes collected under...
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45-45-201.13
Section 45-45-201.13 Fees, charges, penalties, and commissions. The director of the department
shall collect for the assessment and collection of state and county ad valorem tax on motor
vehicles the same fees, charges, penalties, and commissions fixed by law to be paid to the
tax assessor and tax collector for the same services. The fees, charges, penalties, and commissions
collected by the director of the department shall be paid into the general fund of the county.
(Acts 1971, No. 1862, p. 3024, § 15.)...
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45-7-71
Section 45-7-71 Revenue collection program. (a) The County Commission of Butler County may
establish and administer a program of revenue collection for all legally authorized taxes,
licenses, fees, and other revenues not presently being collected locally. (b) The County Commission
of Butler County may, with 30 days written notice to the State Department of Revenue, assume
the collection of all legally authorized tax proceeds currently being collected by the State
Department of Revenue on behalf of the county. (c) If the county commission elects to collect
one or more taxes, licenses, fees, and other revenues pursuant to this section, the county
shall have all lawful powers of the State Department of Revenue to collect revenues and conduct
audits to determine the amount of revenue liable and due to the county. (d) The county commission
may employ persons, firms, corporations, auditors, or tax collectors it deems reasonably necessary
to carry out the purposes and intent of this section....
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40-1-40
Section 40-1-40 Actions against officers. It shall be the duty of the Comptroller to cause
suit to be brought, in the name of the state, against any and all persons by law charged with
the collection of state taxes, or with any duty in regard to the state revenue, and their
sureties, for failure to collect such taxes or to perform such duty; and he may also in such
cases, as in his judgment the interest of the state requires it, cause suit to be brought
against defaulting taxpayers for the taxes claimed from them by the state; and, in cases in
which a reasonable doubt may exist as to the construction or validity of the law under which
taxes are claimed, he may authorize an agreed statement of the facts of the case to be made
for the speedy adjudication of the matter in controversy. (Acts 1935, No. 194, p. 256; Code
1940, T. 51, §336.)...
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40-5-36
Section 40-5-36 Reports and payments into particular treasuries - Procedure. The tax collector
on October 15 of each year and on the first and fifteenth day of each month thereafter shall
make under oath, to the county treasurer and school treasurer or, if there is no county treasurer
or school treasurer in the county, to the custodian of the funds of the county and schools,
an itemized report in writing, a copy of which shall be by the collector forwarded to the
Comptroller, and a copy filed with the probate judge, setting forth separately the taxes,
interest, and penalties collected by him for the state, county, and schools since the making
of his last report; and within five days after making such report, he must pay to the State
Treasurer all state taxes, interest, and penalties then due from him to the state, and he
must also pay to the county treasurer and to the school treasurer or, if there is no county
treasurer or school treasurer in the county, to the custodian of the funds...
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45-24-241.03
Section 45-24-241.03 Assessment and collection of tax; disposition of funds. The Tax Assessor
of Dallas County shall assess the tax herein provided for, and the Tax Collector of Dallas
County shall collect the tax, in the same manner and method that other ad valorem taxes are
collected. The proceeds of the tax shall be paid into a special county fund. Within 30 days
of payment into such special fund, the county commission shall allocate the funds among the
Dallas County Fire Association and eligible volunteer fire departments. The Dallas County
Fire Association shall receive two thousand dollars ($2,000) from such funds and the remainder
of the funds shall be divided equally among the eligible volunteer fire departments. (Act
91-535, p. 962, §4; Act 91-729, p. 1419, §4.)...
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45-39-72
Section 45-39-72 Revenue collection program. (a) The County Commission of Lauderdale County
may establish and administer a program of revenue collection for all legally authorized fees,
taxes, licenses, and other revenues not presently being collected locally. (b) The County
Commission of Lauderdale County, within 30 days' written notice to the State Department of
Revenue, may assume the collection of all legally authorized tax proceeds currently being
collected by the State Department of Revenue on behalf of Lauderdale County pursuant to local
law. (c) If the county commission elects to collect one or more taxes, fees, licenses, or
other revenues under this section, the county shall have those lawful powers of the State
Department of Revenue provided by local law to collect revenues and conduct audits to determine
the amounts of revenue liable and due to the county. (d) The county commission may hire persons,
firms, corporations, auditors, or tax collectors it deems reasonably...
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45-5-76
Section 45-5-76 Collection program; establishment and administration; powers; hiring. (a) The
County Commission of Blount County may establish and administer a program of revenue collection
for all legally authorized fees, taxes, licenses, and other revenues not presently being collected
locally. (b) The County Commission of Blount County may with 30 days' written notice to the
State Department of Revenue assume the collection of all such legally authorized tax proceeds
currently being collected by the State Department of Revenue on behalf of Blount County. (c)
If the county commission elects to collect one or more taxes, fees, or licenses, or other
revenues under this section, the county shall have all lawful powers of the State Department
of Revenue to collect revenues and conduct audits to determine the amounts of revenue liable
and due to the county. (d) The county commission may, at its option, hire such persons, firms,
corporations, auditors, or tax collectors it deems reasonably...
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45-15-82.01
Section 45-15-82.01 Assessment and collection of certain motor vehicle taxes. The judge of
probate shall perform all duties relating to the assessment and collection of ad valorem taxes
and casual sales and use taxes on motor vehicle in the county, which have heretofore been
performed by the tax assessor and the tax collector. The Tax Assessor and the Tax Collector
of Cleburne County are hereby relieved of all duties and responsibilities relative to the
assessment and collection of taxes on such motor vehicles. The judge of probate shall receive
the commissions and fees now allowed the assessor and collector for performing these functions,
and such fees and commissions shall be remitted to the county general fund. Reporting and
remitting of such tax shall be made at the same time as other reports and remittances are
now made by the judge of probate. (Act 84-645, p. 1297, §2.)...
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45-29-83.41
Section 45-29-83.41 Assessment and collection of taxes. The judge of probate shall perform
all duties relating to the assessment and collection of ad valorem taxes and casual sales
and use taxes on motor vehicles in the county which have heretofore been performed by the
tax assessor and the tax collector. The Tax Assessor and the Tax Collector of Fayette County
are hereby relieved of all duties and responsibilities relative to the assessment and collection
of taxes of such motor vehicles. The judge of probate shall receive the commissions and fees
now allowed the assessor and collector for performing these functions, and such fees and commissions
shall be remitted to the county general fund. Reporting and remitting of such tax shall be
made at the same time as other reports and remittances are now made by the judge of probate.
(Act 86-309, p. 458, §2.)...
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