Code of Alabama - Title 40: Revenue and Taxation - Section 40-20-37 - Fees of probate judge; disposition of remainder of tax

Section 40-20-37 - Fees of probate judge; disposition of remainder of tax.

From the taxes levied and collected under this article, there shall be paid into the county general fund, or to the judge of probate if he is on a fee basis, five percent as a cost of collection thereof. The remainder shall be distributed as follows: 35 percent to the county general fund; 35 percent to the county public school fund and 30 percent to the State General Fund. Such payment shall be made on or before the fifteenth day of the month next succeeding that in which collection may be made.

(Acts 1957, No. 261, p. 332, §8.)

Last modified: May 3, 2021