{"data":{"id":"us-al/ala.-code-40-5-48","jurisdiction":"us-al","citation":"Ala. Code § 40-5-48","heading":"Disbursement of Ad Valorem Tax Collections; Disbursement of Manufactured Home Fees, Commissions, or Penalties.","body":"(a) A tax collecting official who collects ad valorem tax on real property, in addition to the ad valorem tax on motor vehicles collected pursuant to Section 40-12-253, may disburse the collections with each semi-monthly report.\n(b) A tax collecting official who has the responsibility to assess and collect the ad valorem tax on motor vehicles under Section 40-12-253 and to also collect the annual motor vehicle license taxes and registration fees under Section 40-12-242 shall disburse all ad valorem tax collections as provided under Sections 40-5-4 and 40-4-2 during the same time period set out under Section 40-12-269.\n(c) Manufactured home fees, commissions, or penalties charged and collected pursuant to Section 40-12-255 shall be disbursed on or before the twentieth day of the following month.","path":["Title 40 Revenue and Taxation.","Chapter 5 Tax Collectors."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-5-48","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"de6342142106e85853b65edccb6c1e40ec3450a416f929c13bf34ceadf65c991","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-5-47","next":"us-al/ala.-code-40-6-1"},"notice":"GroundRules: Original legal text. Not legal advice."}