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Alabama · Through Act 2026-611

Ala. Code § 40-12-5: County License Tax for School Purposes - Collection and Enforcement.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 12 Licenses.
  3. Article 1 General Provisions.

The state Department of Revenue shall, on request by resolution of the governing body of each of the several counties, administer and collect all taxes levied and assessed by the governing body of each of the several counties pursuant to and under the authority of Section 40-12-4.

Collected 2026-09-03T14:01:51Z. Source file · JSON

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