It shall be the duty of each tax collector, whether acting on behalf of the county, municipality, board of education, or as an agent of the state, to instruct the taxpayers that any check, money order, or other similar bankable paper for the payment of taxes shall be made payable to the county tax office to which the taxes are due, rather than to the tax collector. The tax collector shall not be required, however, to return to the taxpayer a check or money order for the payment of taxes that is not made payable to the taxing entity in strict conformity with the instructions.
Section: Previous 48-5-152 48-5-153 48-5-154 48-5-155 48-5-156 48-5-157 48-5-158 48-5-159 48-5-160 48-5-161 48-5-162 48-5-163 48-5-164 48-5-165Last modified: October 14, 2016