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2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 20 - OIL AND GAS.
Article 2 - Mineral Documentary Tax.
Section 40-20-37 - Fees of probate judge; disposition of remainder of tax.
Universal Citation: AL Code § 40-20-37 (2018)
Section 40-20-37Fees 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.)
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