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2019 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 12 - Licenses.
Article 1 - General Provisions.
Section 40-12-3 - Collection and distribution where both state and county license tax levied.
Universal Citation: AL Code § 40-12-3 (2019)
Section 40-12-3Collection and distribution where both state and county license tax levied.
Whenever, by virtue of the provisions of subsection (d) of Section 40-12-2, or the provisions of Article 2 of this chapter, both a state and county license tax are levied, the authority charged with the duty of collecting such license tax shall continue to collect the same, and of the total amount collected for such state and county license tax he shall distribute one half thereof to the state and one half thereof to the county, any other provision of law to the contrary notwithstanding.
(Acts 1955, No. 572, p. 1248.)
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