{"data":{"id":"us-al/ala.-code-40-12-5","jurisdiction":"us-al","citation":"Ala. Code § 40-12-5","heading":"County License Tax for School Purposes - Collection and Enforcement.","body":"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.","path":["Title 40 Revenue and Taxation.","Chapter 12 Licenses.","Article 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-12-5","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"9a9c7fa40bf27aacb097ac22f7a6cfe7f71953bd7b7efb4b274534ae79e9e2b7","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-4.1","next":"us-al/ala.-code-40-12-6"},"notice":"GroundRules: Original legal text. Not legal advice."}