40-5-38
Section 40-5-38 Death of collector. On the death of any tax collector, his personal
representative, general or special, must, out of the first moneys that come into his hands
belonging to the estate of his decedent and as soon as the same come into his hands, pay to
the proper state, county, and school officers the amount of public funds collected by such
decedent not paid over by him at the time of his death and must make settlement with such
officers of any unsettled accounts of such decedent with the state, county, and school officers
touching the affairs of his office, as soon as practicable and not later than the time when
the tax collectors are required to make settlements. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §227.)...
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11-1-7
Section 11-1-7 Appointment and use of public depositories; liability. (a) Upon the application
of the county tax collectors, revenue commissioners, license commissioners, county treasurers,
judges of probate, circuit court clerks, or registers of the circuit court, it shall be the
duty of the county commission of the county to appoint a bank or savings association, that
is a qualified public depository under Chapter 14A of Title 41, as a depository in which such
officers may deposit money coming into their hands as such officers, which appointment shall
be by proper resolutions spread upon the minutes of such commission. (b) Upon the application
of the custodian of county school funds, it shall be the duty of the county board of education
of the county to appoint a bank or savings association that is a qualified public depository
under Chapter 14A of Title 41, as a depository in which such officers may deposit money coming
into their hands as such officers, which appointment shall be...
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40-15-7
Section 40-15-7 Nonresident decedents. (a) Except as herein otherwise provided, all of the
provisions of this chapter shall be applicable to so much of the estates of nonresident decedents
as is subject to estate tax under the act of Congress in effect at the time of the death of
decedent as consists of real estate or tangible personal property located within this
state or other items of property or interest therein lawfully subject to the imposition of
an estate tax by the State of Alabama. (b) In assessing the tax upon any real estate or tangible
property located within this state belonging to the estate of a nonresident decedent, which
shall pass by will, devise or by the laws of intestacy, the Department of Revenue shall determine
the tax due to be such proportion of the federal estate tax as would be leviable upon an estate
of similar taxable net value, less that proportion of any exemption to which the estate is
entitled, which the actual value of the real estate and tangible...
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22-9A-14
the county of death. When a death occurs on a moving conveyance while in international waters
or air space or in a foreign country and the body is first removed from the conveyance in
this state, the death shall be registered in this state but the certificate shall show the
actual place of death if it can be determined. (b) The funeral director or person acting as
the funeral director who first assumes custody of the dead body shall file the certificate
of death. He or she shall obtain the personal and statistical data from the next of
kin or the best qualified person or source available and shall forward the certificate to
the person responsible for completion of the medical certification. (c) The physician in charge
of the care of the patient for the illness or condition that resulted in death shall complete
and sign the medical certification and transmit the certificate to the Office of Vital Statistics
in the manner directed by the State Registrar, within 48 hours after receipt of...
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40-5-44
Section 40-5-44 Final settlements and payments by collectors. (a) On or before July 1 in each
year, the tax collector must make final settlement, under oath, with the Comptroller, of all
matters pertaining to the office of tax collector and pay over to the State Treasurer the
balance which may be found due from him or her for taxes with which he or she is chargeable
under the laws of the state, and at that time the tax collector must also account to the Comptroller
and pay over to the proper governmental authorities and any holder of a tax lien certificate
issued pursuant to Acts 1995, No. 95-408 all money received by the tax collector for the sale
of lands and other property which may have been sold for payment of taxes and also account
to the Comptroller for all lands bought by the state. The tax collector must also report under
oath to the Comptroller and pay over to the State Treasurer all escaped taxes assessed and
collected. For failure of any tax collector to make any of the...
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11-51-53
Section 11-51-53 Annual settlement by tax collector and payment of balance of taxes collected.
The county tax collector must each year make a final settlement under oath with the treasurers
of such municipalities at the time he is required to make settlement with the state and then
pay over to the treasurers of such municipalities the balance of the municipal taxes due from
him as such tax collector and not paid over prior to that date according to the tax books
in the office of the judge of probate of that county in which such municipalities are situated.
(Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §710.)...
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45-7-240
Section 45-7-240 Establishment of county revenue commissioner; powers and duties. (a) This
section shall apply only in Butler County. (b) The purpose of this section is to conserve
revenue and promote the public convenience in the county by consolidating the office of tax
assessor and the office of tax collector into one county office designated as the office of
county revenue commissioner. (c) At the expiration of the term of office of the tax assessor
and the office of the tax collector of the county ending September 30, 2009, or if a vacancy
occurs in either office, then immediately upon the occurrence of the vacancy, the office of
county revenue commissioner shall be established. If the office of county revenue commissioner
is established upon the occurrence of a vacancy in either the office of tax assessor or the
office of tax collector, the tax assessor or the tax collector, as the case may be, remaining
in office shall be the county revenue commissioner for the remainder of the...
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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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43-2-692
Section 43-2-692 Petition for summary distribution; when surviving spouse or distributee entitled
to personal property without administration. (a) The surviving spouse, if there is
one, otherwise the distributees of an estate of personal property only, may initiate
a proceeding for summary distribution of the estate by filing a verified petition in the office
of the judge of probate of the county in which the decedent was domiciled at death alleging
the conditions provided in subsection (b). The petition shall include a description of the
estate of the decedent. No bond shall be required to be filed with the petition. (b) The surviving
spouse or distributee shall have a defeasible right to the personal property of the
decedent without awaiting the appointment of a personal representative or the probate
of a will if all of the following conditions exist: (1) The value of the entire estate does
not exceed twenty-five thousand dollars ($25,000). This figure shall be adjusted annually
for...
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40-5-42
Section 40-5-42 Collection of taxes by action. In cases where there is no provision by law
authorizing the collection of taxes by an action, the taxes due to the state or to any county,
city, town, special school district, or other special district may, after the same shall become
delinquent, be collected by the state or by any county, city or town, or county or city board
of education, by an action in any court of competent jurisdiction. In addition to the remedy
here given to public agencies for the collection of taxes due them by an action, the tax collector
of every county is authorized to sue in his own name and in the capacity of his office for
the recovery of all taxes collectable by his office which are due to any of the above agencies
or any other public agency for which the tax collector is charged with the responsibility
of collecting the tax. Such county tax collectors are also authorized to act in their own
names and in the capacity of their office in any bankruptcy or...
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