GroundRules
Ala. Code § 11-51-152: Accounting as to Tax Due and Entry of Judgment.
Where this section sits in the code
- Title 11 Counties and Municipal Corporations.
- Title 2 Provisions Applicable to Municipal Corporations Only.
- Chapter 51 Taxation.
- Article 2 License Taxes.
- Division 3 Cumulative Remedies for Collection of License Taxes by Municipalities.
The petition need not allege the amount due, but may seek an accounting of the respondent for the amount of privilege or business license tax or excise tax due the petitioner. The court may refer the matter to a master as in other cases.
It shall be the duty of the court to enter a judgment in favor of the petitioner for the amount of privilege or business license or excise tax found to be due, and it may also declare and enforce any lien therefor provided by the laws of Alabama.
Collected 2026-09-03T14:01:51Z. Source file · JSON