Deduction of Collection Costs

Ala. Code § 45-15-241.06 — under Title 45.

Ala. Code § 45-15-241.06

The Department of Revenue shall charge and deduct from the proceeds of the tax levied an amount equal to the cost to the agency of making the collections and the charge shall not exceed five percent of the total amount of tax collected. Following

that deduction, the department shall pay the remainder of the tax proceeds to the Cleburne County Commission.

History: (Act 2001-387, p. 494, §7.)